OHIO BOARD OF TAX APPEALS
2:00 P.M. FRIDAY
April 4, 2003
MERIT DOCKET
1996-P-500 ORIX Credit Alliance, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Tax Commissioner reversed-remanded. Board members concur.
1999-L-417 Case Western Reserve University v. James J. Lawrence, Tax Commissioner of Ohio. Exemption. Tax Commissioner affirmed in part and reversed in part-remanded. Board members concur.
2002-N-982 Marjorie W. Deane v. Miami County Board of Revision and Miami County Auditor. Real Property Tax. Dismissed-lack of jurisdiction-premature appeal. Board members concur.
2002-R-1650 Jolyn M. Salupo v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Dismissed-lack of jurisdiction. Board members concur.
2002-A-1657 Akron City School District Board of Education v. Summit County Board of Revision, Summit County Auditor, and the Hygenic Corporation. Real Property Tax. Remanded with instructions. Board members concur.
2002-P-1750 Marmont, Ltd. v. Summit County Board of Revision, Summit County Auditor, and the Copley-Fairlawn City School District Board of Education. Real Property Tax. Dismissed-lack of jurisdiction-premature appeal. Board members concur.
2002-V-2168, 2002-V-2172, 2002-V-2398, 2002-V-2399 Cleveland Municipal School District Board of Education and Royal Financing v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Remanded with instructions. Board members concur.
2002-J-2415 Highland Ct. LLC v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Dismissed-lack of jurisdiction-duplicate filing. Board members concur.
2003-R-70 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-duplicate filing. Board members concur.
2003-R-72 Cincinnati School District Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor, and Cincinnati Club Building. Real Property Tax. Dismissed-lack of jurisdiction-duplicate filing. Board members concur.
2003-R-74 Cincinnati School District Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor, and Brothers Cincinnatian Corp. Real Property Tax. Dismissed-lack of jurisdiction-duplicate filing. Board members concur.
2003-R-80 EQI Financing Partnership V LP v. Hamilton County Board of Revision, Hamilton County Auditor, and the Northwest Local School District Board of Education. Real Property Tax. Dismissed-lack of jurisdiction-duplicate filing. Board members concur.
2003-T-211, 2003-T-213, 2003-T-215, 2003-T-217 Tacohio Development LLC v. Franklin County Board of Revision, the Franklin County Auditor, and South-Western City Schools Board of Education. Real Property Tax. Value found. Board members concur.
2003-N-369 Springfield Village Limited Partnership 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-J-1125 2758 E 79 Café Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board members concur.
2002-R-1172, 2002-R-1173, 2002-R-1381, 2002-R-1382 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Baker and Dragin. Real Property Tax. Dismissed. Board members concur.
2002-V-1598 Muncie Realty Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Heights Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-A-1629 Wendy's International Inc. and Akwen, Ltd. v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Stipulated. Board members concur.
2002-J-1723 Mentor Way Real Estate Partnership v. Lake County Board of Revision, Lake County Auditor, and the Mentor Exempted Village School District. Real Property Tax. Stipulated. Board members concur.
2002-G-1911 D & D Develco, LLC v. Lucas County Board of Revision, Lucas County Auditor, and the Board of Education of the Toledo City School District. Real Property Tax. Stipulated. Mr. Johnson and Ms. Margulies concur. Ms. Jackson not participating.
2002-N-2195, 2002-N-2197, 2002-N-2375 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and University Health Care Center. Real Property Tax. Stipulated. Board members concur.
2002-T-2366 National City Bank of Cleveland v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Rocky River School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-R-2374 University Health Care Center, Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-N-2776 Lewis A. Zipkin, Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Heights/University Heights City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-J-75, 2003-M-184 Karrington of Finneytown, Ltd. v. Hamilton County Board of Revision, Hamilton County Auditor, and the Finneytown Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-M-89 Dayton Newspapers, Inc. v. Warren County Board of Revision, Warren County Auditor, and the Lebanon City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-T-206 Chagrin Falls Exempted Village School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Encore Retirement Partners, LP. Real Property Tax. Stipulated. Board members concur.
MISCELLANEOUS
1999-T-1387 A.M. & J.B., Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Certification. Board members concur.
2002-V-691 Johnny Rockets of Ohio, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board members concur.
2002-V-692 Rocketeers of Tri-County, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board members concur.
2002-N-1286 Board of Education for the Toledo Public Schools v. Lucas County Board of Revision, Lucas County Auditor, and Abraham C. Abouahmed. Real Property Tax. Remand. Mr. Johnson and Ms. Margulies concur. Ms. Jackson not participating.
2002-P-1312 Michael S. Grimes, American Manufactured and Modular Homes, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Officer Liability. Remand. Board members concur.
2003-N-203 A & B Xtreme, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2002-P-1983, 2002-P-1984 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Wyleco, Inc. Real Property Tax. Extending discovery.
2002-N-2005 Two Metro Place Company v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Dublin City Schools. Real Property Tax. Compelling discovery.
2002-G-2038, 2002-G-2040, 2002-G-2041, 2002-G-2042, 2002-G-2772, 2002-G-2775 Cleveland Municipal School District Board of Education and the Cleveland Electric Illuminating Company v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Setting pre-hearing conference.
2002-A-2039, 2002-A-2045, 2002-A-2445 Cleveland Municipal School District Board of Education and Kamm's Plaza Shopping Center LLC v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidated.
2002-J-2186, 2002-J-2194, 2002-J-2383 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Lakeshore Club Residence. Real Property Tax. Consolidated.
2002-M-2253 Board of Education of the Lancaster City Schools v. Fairfield County Board of Revision, Fairfield County Auditor, and Pierce Hardy Real Estate Company. Real Property Tax. Compelling discovery.
2003-G-17 Hoffman Properties v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Show cause.
2003-G-166, 2003-G-169 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Gertsma Properties, Ltd. Real Property Tax. Show cause.
2003-B-348, 2003-B-349 Carmen Fovozzo v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Garfield Heights City School Board of Education. Real Property Tax. Consolidated.
2003-M-363 32000 Aurora Road Co. Investments I v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Orange Board of Education. Real Property Tax. Show cause.