OHIO BOARD OF TAX APPEALS

2:00 P.M. FRIDAY

May 2, 2003

Important announcement regarding terminating orders prepared by the parties.

 

MERIT DOCKET

2002-R-474 Kim W. Houseman v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax Personal Liability. Tax Commissioner affirmed. Board members concur.

2002-B-1282 Nagle Toledo, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Motor Vehicle Fuel Tax. Tax Commissioner affirmed. Board members concur.

2002-R-1848 Floral Concepts, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax Penalty Abatement. Dismissed-lack of jurisdiction. Board members concur.

2002-P-1956 Edgewood Manor of Wellston, Inc. v. Jackson County Board of Revision and the Jackson County Auditor. Real Property Tax. BOR reversed-remanded. Board members concur.

2003-R-111 M. H. Murphy Development Company v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Dismissed-lack of jurisdiction. Board members concur.

2003-V-164, 2003-V-165 Diane L. Anderson v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Penalty Remission. Tax Commissioner affirmed. Board members concur.

 

 

DISMISSALS AND STIPULATIONS

2002-A-1195, 2002-A-1534 Siegler, E. H., Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bedford City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-R-1230 Kimco of Ohio, Inc. 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-P-1604 Maria Olivero v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2002-R-1724 Lane Toledo, Inc. v. Lucas County Board of Revision, Lucas County Auditor, and the Toledo City Schools Board of Education. Real Property Tax. Stipulated. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson, not participating.

 

MISCELLANEOUS

2001-J-1065 North Coast Community Homes, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Certification. Board members concur.

2002-A-2043 South Euclid-Lyndhurst City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Brainard Medical Campus, Ltd. Real Property Tax. Granting motion for protective order and motion to quash. Board members concur.

2003-J-42 Raneshwar K. Gupta and Manju Gupta v. Thomas M. Zaino, Tax Commissioner of Ohio. Remission. Remand. Board members concur.

2003-V-109 Yu-Feng Shih and An-Li Chen v. Thomas M. Zaino, Tax Commissioner of Ohio. Remission. Remand. Board members concur.

2003-B-229 John Bruzzese v. Thomas M. Zaino, Tax Commissioner of Ohio. Remission. Remand. Board members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2002-R-1244 Crystal Land Development, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Bedford Board of Education. Real Property Tax. Denying motion to extend discovery.

2002-R-1245 Crystal Land Development, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Bedford Board of Education. Real Property Tax. Denying motion to extend discovery.

2002-R-1256 Crystal Land Development, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Bedford Board of Education. Real Property Tax. Denying motion to extend discovery.

2002-R-1263 Crystal Land Development, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Bedford Board of Education. Real Property Tax. Denying motion to extend discovery.

2002-V-1691, 2002-V-1692 Strongsville Board of Education and the City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Royalton Road Joint Venture. Real Property Tax. Granting motion to compel.

2002-V-1798 Board of Education of the Vermilion City Schools v. Lorain County Board of Revision, Lorain County Auditor, and the Olympic Outing Club. Real Property Tax. Denying motion to remand.

2002-A-1925, 2002-A-2019 Seven Seventeen HB Philadelphia No. 2 and Board of Education of the Columbus City School District v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Staying proceedings.

2002-B-2003 Rohloff Bros., Inc. v. Ottawa County Board of Revision and Ottawa County Auditor. Real Property Tax. Ordering Board of Revision to supplement the statutory transcript and requiring appellant to show cause.

2002-M-2438 Kingston Place Apartments v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Berea Board of Education. Real Property Tax. Compelling discovery.

2002-G-2478, 2002-G-2677 Parmawood Co., Limited Liability Company and Parma City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidated.

2002-N-2538, 2002-N-2539 Olmsted Falls Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and John, Barbara and Jeff Hawkins. Real Property Tax. Granting in part motion to extend discovery deadline.

2002-M-2558, 2002-M-2560 Riser Foods Company, et al. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, the Board of Education for the Orange City School District and the Bedford Board of Education. Real Property Tax. Denying motion to compel and granting extension of time.

2002-J-2587, 2002-J-2588, 2002-J-2795 Northfield Park Apts., Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bedford Board of Education. Real Property Tax. Extending discovery period.

2002-J-2591, 2002-J-2666 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Middleburg Heights Medical Arts, Ltd. Real Property Tax. Extending discovery period.

2002-J-2592, 2002-J-2593 Strongsville Board of Education and City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and May Department Stores. Real Property Tax. Compelling discovery.

2002-V-2595, 2002-V-2800, 2003-V-143, 2003-V-144, 2003-V-150 Board of Education for the Berea City School District and Manlaw Investment Company v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Granting motion to extend discovery.

2002-R-2660, 2002-R-2661 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Eastland Properties Associates, LLP. Real Property Tax. Granting motion to extend discovery.

2002-R-2662, 2002-R-2663 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Eastland Properties Associates, LLP. Real Property Tax. Granting motion to extend discovery.

2002-R-2672, 2002-R-2768 North Olmsted City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Columbia Village Apartments, LLP. Real Property Tax. Denying motion to extend discovery.

2002-M-2803 M & G Equities v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Bedford Board of Education. Real Property Tax. Granting motion to compel.

2003-T-54 Robert Amsdell, Tr. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Berea Board of Education. Real Property Tax. Granting discovery extension.

2003-M-118, 2003-M-119 Orange City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Chagrin Delta. Real Property Tax. Denying motion to compel and extending discovery period.

2003-G-457, 2003-G-476 Berea City School District Board of Education and Hunter's Manor, LLC v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidated.

2003-T-490 Arcadia Financial Ltd. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Granting petitions to appear pro hac vice.

2003-T-491 Bank of America Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Granting petitions to appear pro hac vice.

2003-T-492 Conseco Finance Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Granting petitions to appear pro hac vice.

2003-T-493 DaimlerChrysler Services North America LLC v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Granting petitions to appear pro hac vice.

2003-T-494 TranSouth Financial Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Granting petitions to appear pro hac vice.

2003-T-495 Wells Fargo Financial Ohio, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Granting petitions to appear pro hac vice.

2003-T-496 Wells Fargo Financial Acceptance Ohio 1, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Granting petitions to appear pro hac vice.

2003-T-497 WFS Financial, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Granting petitions to appear pro hac vice.