OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY
April 18, 2003
Governor Bob Taft has announced the appointment of Robert L. Eberhart, Republican of Columbus, Franklin County, as a member of the Board of Tax Appeals for the term commencing February 8, 2003 vice Kiehner Johnson, whose term has expired.
MERIT DOCKET
2002-J-1323 Harvard Elderly Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Remanded with instructions. Board members concur.
2002-V-2540 George Remington v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Dismissed-lack of jurisdiction-premature appeal. Board members concur.
DISMISSALS AND STIPULATIONS
1999-M-1084 Board of Education of the Columbus City School District v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Dismissed. Board members concur.
2001-T-29 Champion Financial Services, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board members concur.
2001-T-31 Cygnet Financial Services, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board members concur.
2001-T-33 Cygnet Financial Services, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board members concur.
2002-V-1139 Cincinnati School District Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor, the City of Cincinnati, and HRC Limited Partnership. Real Property Tax. Dismissed. Board members concur.
2002-A-1159 Mayfield Heights Limited Partnership and Rite Aid of Ohio, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Mayfield City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-P-1203 Benderson Development Company, Inc. v. Lorain County Board of Revision, Lorain County Auditor, and the Amherst Exempted Village School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-M-1214 Sycamore Community School District Board of Education v. Hamilton County Board of Revision, the Hamilton County Auditor, and Harold R. Silverman, LLC. Real Property Tax. Dismissed. Board members concur.
2002-N-1229 The May Department Stores Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the South Euclid-Lyndhurst City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-M-1294 Dayton Board of Education v. Montgomery County Board of Revision, the Montgomery County Auditor, and 33 West First Partners LTD. Real Property Tax. Dismissed. Board members concur.
2002-J-1297 Savanna Teachers Properties, Inc. v. Hamilton County Board of Revision, Hamilton County Auditor, and the Cincinnati School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-P-1350 CJGMA Properties, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Lakewood School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-V-1386, 2002-V-1668 Dayton Board of Education and Century Pacific Housing V v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Dismissed. Board members concur.
2002-J-1388, 2002-J-1391 Akron Business Center, Ltd. v. Summit County Board of Revision, Summit County Auditor, and the Akron City School District Board of Education. Real Property Tax. Dismissed. Board members concur.
2002-B-1644, 2002-B-1645, 2002-B-1646, 2002-B-1647, 2002-B-1648, 2002-B-1649 C. Sumner & Mary L. Stilwell, Wendy's International, Inc. & Akwen, Ltd. v. Summit County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2002-R-1734 Dublin City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and United Dominion Realty Trust, Inc. Real Property Tax. Stipulated. Board members concur.
2002-A-1807 Pickerington Meadows Apt of Pickerington Ltd. v. Fairfield County Board of Revision and Fairfield County Auditor. Real Property Tax. Stipulated. Board members concur.
2002-V-2034, 2002-V-2036 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Northrop Grumman Corporation. Real Property Tax. Dismissed. Board members concur.
2002-R-2162, 2002-R-2163 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Mary F. Coyne. Real Property Tax. Dismissed. Board members concur.
2002-J-2179 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Consolidated Rail Corporation. Real Property Tax. Stipulated. Board members concur.
2002-R-2280 Mart Acquisitions Limited Partnership v. Ottawa County Board of Revision, Ottawa County Auditor, and the Port Clinton City Schools Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-R-2427, 2002-R-2432WEC 99D-17 LLC 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-2492 Pickerington Meadows Apts of Pickerington II, Ltd. v. Fairfield County Board of Revision and Fairfield County Auditor. Real Property Tax. Stipulated. Board members concur.
2002-A-2498 Gates Mills Towers Apt. Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Mayfield City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-T-2531, 2002-T-2532 Board of Education for the Orange City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Prefco Quatre LLC. Real Property Tax. Dismissed. Board members concur.
2002-M-2570 Banc One Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board members concur.
2002-T-2786 BFS Retail and Commercial Operations v. Clermont County Board of Revision, the Clermont County Auditor, and Milford Exempted Village School District Board of Education. Real Property Tax. Stipulated. Board members concur.
MISCELLANEOUS
1998-J-952 SQS Food Store, Inc. DBA Sami Quick Stop v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Certification. Board members concur.
2003-M-244 Hodges, Gary H. & Jenna L. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2000-A-525 Robert J. Mantz v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Removing stay of proceedings.
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-M-2136 W9/GLM Real Estate Limited v. Portage County Board of Revision, the Portage County Auditor and the Board of Education of the Kent City School District Board of Education. Real Property Tax. Setting briefing period.
2002-J-2156, 2002-J-2157, 2002-J-2644, 2002-J-2645, 2002-J-2646, 2002-J-2647 G.C. Acquisition Corp. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Berea City School District Board of Education. Real Property Tax. Extending discovery.
2002-N-2401 Cosmo Rome, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Mayfield City School District Board of Education. Real Property Tax. Extending discovery.
2002-N-2402 Cosmo Rome, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Mayfield City School District Board of Education. Real Property Tax. Extending discovery.
2002-T-2725 J&M Real Estate Co., nka Ohio Technical College v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Lakewood Board of Education. Real Property Tax. Compelling discovery.
2003-G-17 Hoffman Properties v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Retaining jurisdiction.
2003-T-53 Robert Amsdell, Tr. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Berea Board of Education. Real Property Tax. Extending discovery.
2003-N-79 Laurel Hill Development Co. v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Show cause.
2003-N-186 National Document Solutions, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Show cause.
2003-T-347, 2003-T-410, 2003-T-411 Ohio Commercial LLC and the Board of Education for the Berea City Schools v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidated.