OHIO BOARD OF TAX APPEALS
3:00 P.M. FRIDAY
April 25, 2003
MERIT DOCKET
2002-V-1310 Ronald C. Tyler v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.
2002-M-1343 3000 Woodhill Development Corporation v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. BOR affirmed. Board members concur.
2002-R-1698 Development Corporation of Springfield v. Clark County Board of Revision, Clark County Auditor, and the Springfield City School District Board of Education. Real Property Tax. Remanded with instructions. Board members concur.
2002-A-1705 Patrick and Terry Barton, dba Newbury True Value Hardware v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board members concur.
2002-A-1706 LAR Land Acquisition, Inc. v. Fairfield County Board of Revision, Fairfield County Auditor, and the Board of Education of the Lancaster City Schools District. Real Property Tax. Remanded with instructions. Board members concur.
2002-G-2051 Robert Grimm v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Dismissed-lack of jurisdiction. Board members concur.
2003-M-67 Lake Front II, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board members concur.
2003-N-335 Weston Prop. Inves. IV Ltd. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Solon Board of Education. Real Property Tax. Dismissed-lack of jurisdiction. Board members concur.
2003-M-341 Jerry A. Gabbert v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Dismissed-lack of jurisdiction. Board members concur.
2003-R-343 Cincinnati School District Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor, and Brothers Cincinnatian Corp. Real Property Tax. Remanded with instructions. Board members concur.
DISMISSALS AND STIPULATIONS
2002-M-1240 Parma City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and John D. Spielberger. Real Property Tax. Dismissed. Board members concur.
2002-G-1565 Landerbrook-Point 6, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Westlake Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-P-1581 Richard Marthaller v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2002-P-1718 Milkmart Property XXVI, LLC v. Summit County Board of Revision, Summit County Auditor, and the Hudson City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-A-1994 Richard & Carol McClure v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Dismissed. Board members concur.
2002-G-2009 Harry & Joan Seaton 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-T-2381 Charter One Bank FSB v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Parma Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-P-2471 Prefco Quatre LLC and Key Bank Nat'l Assoc. (Key Corp) dba Key Bank Successor v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2002-P-2489 Tropicana Palms, Inc. v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2002-M-2578, 2002-M-2579 Strongsville Board of Education and the City of Strongsville v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Riverside Racquet Club, Ltd. Real Property Tax. Stipulated. Board members concur.
2002-R-2615, 2002-R-2648 Strongsville Board of Education and City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Royalton Road Development Company. Real Property Tax. Stipulated. Board members concur.
2002-P-2682, 2002-P-2766 Charter One Bank F.S.B. as successor in interest to Womens Fed Sav & Loan v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Parma Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-A-2699 Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and 6685 Beta Associates. Real Property Tax. Stipulated. Board members concur.
MISCELLANEOUS
1997-A-535 J & L Power Equipment, Inc. v. Roger W. Tracy [Thomas M. Zaino], Tax Commissioner of Ohio. Sales Tax. Certification. Board members concur.
2000-N-2089 Raed Nusseibeh v. Thomas M. Zaino, Tax Commissioner of Ohio. Officer Liability. Certification. Board members concur.
2002-A-1142 Cincinnati School District Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor, and Broadway Partners Limited Partnership. Real Property Tax. Certification. 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 and Summit County Auditor. Real Property Tax. Correcting order. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2002-T-1246 Richmond Solon Development Corp. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Bedford Board of Education. Real Property Tax. Denying motion to extend discovery period.
2002-M-1252, 2002-M-1253, 2002-M-1254, 2002-M-1255, 2002-M-1259 Strongsville Board of Education, et al. v. Sears Roebuck & Co. and Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Finding motion to compel moot.
2002-N-1575 Jackson Local School District Board of Education v. Stark County Board of Revision, Stark County Auditor, and Fitzpatrick Enterprises. Real Property Tax. Show cause.
2002-T-1732 Dublin City Schools Board of Education v. Franklin County Board of Revision, the Franklin County Auditor, and Jubilee Limited Partnership. Real Property Tax. Compelling discovery.
2002-G-1738 South-Western City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and West Bay Housing, LP. Real Property Tax. Compelling discovery.
2002-T-1865 City of Lorain v. Lorain County Budget Commission, et al. Budget Commission ULGF & ULGRAF. Ordering supplementation of record.
2002-A-2299, 2002-A-2300 Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and DeBartolo Public Square, Inc. Real Property Tax. Granting motion to extend discovery.
2002-T-2559 Marvin Chernin, Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Heights/University Heights Board of Education. Real Property Tax. Granting discovery extension.
2002-M-2581 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and ARECO, L.P. Real Property Tax. Granting in part motion for extension of time.
2002-P-2582 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and ARECO, L.P. Real Property Tax. Extending discovery.
2002-G-2585, 2002-G-2586, 2002-G-2712 Bedford Board of Education and Bear Creek Inv. Co. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Granting motion to extend discovery.
2002-T-2611, 2002-T-2612, 2002-T-2613, 2002-T-2614, 2002-LT-2717, 2002-T-2721 The Islander Company, and the Board of Education for the Berea City Schools v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Extending discovery period.
2002-T-2624, 2002-T-2625 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bedford Ventures Associates. Real Property Tax. Extending discovery.
2002-N-2688 Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Marsol Apartments Co. Real Property Tax. Granting in part motion to extend discovery deadline.
2002-A-2716 Charter One Bank F.S.B. as successor in interest to The First Federal Savings v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Lakewood Board of Education. Real Property Tax. Compelling discovery.
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. Enlarging response time.
2002-M-2743 Trebmal Landerhaven Limited Partnership v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Mayfield City School District Board of Education. Real Property Tax. Denying motion to extend discovery.
2003-A-279, 2003-A-323, 2003-A-324 A.M. Castle and Company and Board of Education for the Orange City School District v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidated.