OHIO BOARD OF TAX APPEALS
3:30 P.M. FRIDAY
March 21, 2003
MERIT DOCKET
2000-P-1341 Blanchard Valley Farmers Cooperative, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Tax Commissioner reversed in part and affirmed in part-- remanded. Board members concur.
2001-N-1260 Johnny Appleseed Center, Ltd. v. Richland County Board of Revision and Richland County Auditor. Real Property Tax. Dismissed--lack of jurisdiction--premature appeal. Board members concur.
2002-G-1087 Tom G. & Treva L. Lindsey v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Dismissed--lack of jurisdiction--premature appeal. Board members concur.
2002-A-1107 Randy E. Mingee v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board members concur.
2002-G-1138 Eric K. F. & Philip A. Jecubic v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cuyahoga Heights Local School District Board of Education. Real Property Tax. Dismissed--lack of jurisdiction--premature appeal. Board members concur.
2002-J-1150 Dayton Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor, and C. Jeff Deahl. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
2002-V-1196 Ronald V. Woodward v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Remanded with instructions. Board members concur.
2002-G-1227 Cincinnati School District Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor, and Glenmore Partners, LLC. Real Property Tax. Dismissed--lack of jurisdiction--premature appeal. Board members concur.
2002-G-1383 Cross Country Inns LLC v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Dismissed--lack of jurisdiction--premature appeal. Board members concur.
2002-R-1568, 2003-R-121 Carl Gumina, Trustee v. Ashtabula County Board of Revision and Ashtabula County Auditor. Real Property Tax. Dismissed--lack of jurisdiction--duplicate filing. Board members concur.
2002-N-1569, 2002-N-1752, 2003-N-294 Springfield Village Limited Partnership v. Clark County Board of Revision and the Clark County Auditor. Real Property Tax. Dismissed--lack of jurisdiction--duplicate filing. Board members concur.
2002-N-1570, 2002-N-1753, 2003-N-293 Springfield Village Limited Partnership v. Clark County Board of Revision and the Clark County Auditor. Real Property Tax. Dismissed--lack of jurisdiction--duplicate filing. Board members concur.
2002-T-1582, 2002-T-2363 JoAnn Galvin v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Dismissed--lack of Jurisdiction. Board members concur.
2002-M-1603 Quik Offset Plate & Copy Service, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board members concur.
2002-T-1737, 2003-T-189 South-Western City School District Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Prudential Insurance Co. of America. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
2002-M-1749 H.C.W., LLC & Detroit Westfield, LLC v. Summit County Board of Revision, the Summit County Auditor and the Copley-Fairlawn City School District Board of Education. Real Property Tax. Remanded with instructions. Board members concur.
2002-N-1863 Timbuktu, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board members concur.
2002-G-1976 Alvin L. & Linda C. Coleman v. Clinton County Board of Revision and the Clinton County Auditor. Real Property Tax. Dismissed--lack of jurisdiction--premature appeal. Board members concur.
2002-T-2114 Beavercreek Commerce Center, Ltd. v. Greene County Board of Revision and the Greene County Auditor. Real Property Tax. Remanded with instructions. Board members concur.
2002-M-2512 Charles P. Martin v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
2002-A-2691, 2003-A-45 Jerry Sferra v. Ashtabula County Board of Revision and Ashtabula County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
2003-T-60 R. R. Kelsch v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
2003-N-85 Al Gammarino v. Hamilton county Board of Revision and Hamilton county Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
2003-A-170 Pamela Lee Grad, Trustee v. Allen County Board of Revision and Allen County Auditor. Real Property Tax. Dismissed--lack of jurisdiction--premature appeal. Board members concur.
2003-M-175 Zivko Srbinoski v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
2003-N-190 Board of Education of the South-Western City School District v. Franklin County Board of Revision, Franklin County Auditor, and Gillilan Family LP. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
2003-N-191 Board of Education of the South-Western City School District v. Franklin County Board of Revision, Franklin County Auditor, and Gillilan Family LP. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
2003-A-192 The Royal Group Limited Liability Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Parma City School District Board of Education. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
2003-A-198 Springfield/Hufford Associates, LP v. Clark County Board of Revision and Clark County Auditor. Real Property Tax. Dismissed--lack of jurisdiction--premature appeal. Board members concur.
DISMISSALS AND STIPULATIONS
2002-P-1140 Corpline v. Hamilton County Board of Revision, Hamilton County Auditor and Deer Park School District Board of Education. Real Property Tax. Dismissed. Board members concur.
2002-P-1237 Parma City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and KW Company. Real Property Tax. Dismissed. Board members concur.
2002-R-1296 Lion Holdings Dublin, LLC v. Union County Board of Revision, Union County Auditor, and the Dublin City Schools District Board of Education. Real Property Tax. Dismissed. Board members concur.
2002-J-1314, 2002-J-1315, 2002-J-1316, 2002-J-1317, 2002-J-1318, 2002-J-1319 Fred Martin Motor Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board members concur.
2002-T-1681 Essig Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Lakewood Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-T-1978 Acme Television of Ohio L.L.C. v. Clark County Board of Revision, Clark County Auditor, and Mad River-Green Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-T-2044, 2002-T-2047 Euclid City School District Board of Education v. Cuyahoga County Board of Revision, et al. Real Property Tax. Dismissed. Board members concur.
2002-A-2054 McDonald's Corporation v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-A-2151 Scott B. Herman v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.
2002-N-2217, 2002-N-2218 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, et al. Real Property Tax. Dismissed. Board members concur.
2002-A-2228 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Hub Parkway, Ltd. Real Property Tax. Dismissed. Board members concur.
2002-B-2459, 2002-B-2460 Jerry L. Hridel, et al. v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2002-T-2792 Lenore and Harold Finerman v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-N-22 Donald R. Phillmore v. Thomas M. Zaino, Tax Commissioner of Ohio. Remission. Dismissed. Board members concur.
MISCELLANEOUS
2000-R-669 Columbus Christian Center v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Certification. Board members concur.
2001-V-872 Bay West Paper Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board members concur.
2001-A-981 Filtech, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board members concur.
2002-G-67 Cable Services Group, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board members concur.
2002-T-1061 Hamilton West Development Ltd. v. Butler County Board of Revision, the Butler County Auditor, and the Hamilton City School District Board of Education. Real Property Tax. Remand. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2001-T-29 Champion Financial Services, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Staying proceedings.
2001-T-30 WFS Financial, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Staying proceedings.
2001-T-31 Cygnet Financial Services, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Staying proceedings.
2001-T-32 Cygnet Financial Services, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Staying proceedings.
2001-T-33 Cygnet Financial Services, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Staying proceedings.
2001-T-34 Greenpoint Credit Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Staying proceedings.
2001-T-35 Arcadia Financial Ltd. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Staying proceedings.
2001-T-37 Bank of America Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Staying proceedings.
2002-K-559, 2002-K-560, 2002-K-561, 2002-K-562* Ohio Bell Telephone Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Granting motion to compel discovery in part.
2002-T-1221 Household Automotive Finance Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Staying proceedings.
2002-T-1539 Wells Fargo Financial Acceptance Pennsylvania, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Staying proceedings.
2002-T-1540 Wells Fargo Financial Acceptance Ohio 1, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Staying proceedings.
2002-T-1541 Wells Fargo Financial Acceptance Ohio, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Staying proceedings.
2002-T-1542 Wells Fargo Financial Acceptance Ohio, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Staying proceedings.
2002-T-1543 Conseco Finance Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Staying proceedings.
2002-T-1544 American Honda Finance Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Staying proceedings.
2002-T-1545 Nissan Motor Acceptance Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Staying proceedings.
2002-R-1875 Security Capital Industrial Trust v. Franklin County Board of Revision, Franklin County Auditor, and the South-Western City School District Board of Education. Real Property Tax. Stipulating record.
2002-R-1893 Security Capital Industrial Trust v. Franklin County Board of Revision, Franklin County Auditor, and the South-Western City School District Board of Education. Real Property Tax. Stipulating record.
2002-R-1926 Dublin City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and the Suburban Holdings, LP. Real Property Tax. Stipulating record.
2002-R-1930 Dublin City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Tulspec Properties, L.C. Real Property Tax. Setting objection period.
2002-R-2028, 2002-R-2029 Euclid City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and 185 Lakeshore, LLC. Real Property Tax. Setting objection period.
2002-R-2079 through 2002-R-2090 Boardwalk Apartments Ltd. (A Limited Partnership) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Consolidated.
2002-A-2230, 2002-A-2286 Cuyahoga Heights Local School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Hub Parkway, Limited. Real Property Tax. Consolidated.
D2002-A-2255, 2002-A-2256 Fairmount Circle Apartments v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Shaker Heights Board of Education, and Cleveland Heights/University Heights City School District Board of Education. Real Property Tax. Consolidated.
2002-R-2259, 2002-R-2260 Premier Restaurant Management v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidated.
2002-R-2306 through 2002-R-2316 Michelle Maxwell Young, the Springfield Savings Society of Clark County, Janet Schaefer, the Society National Bank of Miami Valley, the Ohio National Life Insurance Co., the Springfield Bank, and Lawrence and Sue Clark v. Clark County Board of Revision, Clark County Auditor, and the Springfield City School District Board of Education. Real Property Tax. Denying consolidation.
2002-G-2461, 2002-G-2462, 2002-G-2463 ARI Ohio General Partnership v. Portage County Board of Revision, Portage County Auditor, and Aurora City School District Board of Education. Real Property Tax. Consolidated.
2002-A-2474, 2002-A-2475, 2002-A-2476, 2002-A-2477 The Stouffer Corporation, an Ohio Corporation v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Solon Board of Education. Real Property Tax. Consolidated.
2002-M-2524, 2002-M-2546, 2002-M-2620, 2002-M-2628,2002-M-2629, 2002-M-2630, 2002-M-2631, 2002-M-2632 Olmsted Holdings LLC, Activity Center, Inc., and Olmsted Falls Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidated.
2002-R-2563 Trans Healthcare of Ohio, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Berea City School District Board of Education. Real Property Tax. Setting objection period.
2002-R-2709 Michael Valigore, Jr. v. Cuyahoga County Board of Revision, and Cuyahoga County Auditor. Real Property Tax. Setting objection period.
2002-P-2740 CG Erieview, LLC, as successor to Erieview Joint Venture, CG Galleria, LLC and Connecticut General Life Insurance Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Scheduling.
2003-V-76 Forest Park City of the (Kmart, tenant) and Sanford Sandleman, Trustee; Susan Sandleman, and contract vendees and lessors v. Hamilton County Board of Revision, Hamilton County Auditor, and the Board of Education of the Winton Woods School District. Real Property Tax. Setting objection period.
2003-K-96, 2003-K-97 Green Tokai Company, Ltd. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Consolidated.
2003-N-99* Eastlake Industrial Townhouse v. Lake County Board of Revision, the Lake County Auditor, and the Willoughby-Eastlake City School District. Real Property Tax. Show cause.
2003-R-111 M.H. Murphy Development Company v. Franklin County Board of Revision, Franklin County Auditor, and the Westerville City Schools Board of Education. Real Property Tax. Show cause.
2003-G-183 Auction Properties, Inc. v. Columbiana County Board of Revision and Columbiana County Auditor. Real Property Tax. Setting objection period.
2003-M-281, 2003-M-282, 2003-M-283, 2003-M-288 EOP-BP Tower, L.L.C. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Setting objection period.
* Issued Previously