2:00 P.M. FRIDAY

May 9, 2003

2002-B-658 Daniel S. Blosser v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board members concur.

2002-N-1178, 2002-N-1179 North Royalton City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Renner Realty LLC. Real Property Tax. Dismissed-lack of jurisdiction-premature appeal. Board members concur.

2002-G-1295 PMC Commercial Trust v. Union County Board of Revision, Union County Auditor, and Marysville Exempted Village School District Board of Education. Real Property Tax. Dismissed-lack of jurisdiction. Board members concur.

2002-A-1298 Daystar Properties, Inc. v. Hamilton County Board of Revision, Hamilton County Auditor, and Cincinnati School District Board of Education. Real Property Tax. BOR affirmed. Board members concur.

2002-G-1365 Stephen D. Aurand dba Lighthouse Family Chiropractic v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax Penalty Abatement. Tax Commissioner affirmed. Board members concur.

2002-T-1584 City of East Liverpool v. Columbiana County Budget Commission; Townships of Butler, Center, Elkrun, Fairfield, Franklin, Hanover, Knox, Liverpool, Madison, Middleton, Perry, Salem, St. Clair, Unity, Washington, Wayne, West, and Yellow Creek; Villages of Columbiana, Lisbon, Summitville, Hanoverton, Rogers, Washingtonville, Leetonia, New Waterford, Salineville, and Wellsville; Cities of Salem, and East Palestine; Columbiana County; and Columbiana County Park District. Budget Commission ULGF & ULGRAF. Budget Commission's allocation affirmed. Board members concur.

2002-A-1700 Pattoria LLC v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax Penalty Remission. Tax Commissioner affirmed. Board members concur.

2002-M-2150 William & Marjorie Billups v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Penalty Remission. Tax Commissioner reversed. Ms. Margulies and Mr. Eberhart concur; Ms. Jackson dissents.

2003-B-20 BTF Cincinnati Corporation v. Hamilton County Board of Revision, Hamilton County Auditor, and the Oak Hills Board of Education. Real Property Tax. Value found. Board members concur.

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. Dismissed-lack of jurisdiction. Board members concur.

2003-P-208 Delbert E. Lacy v. Muskingum County Board of Revision and the Muskingum County Auditor. Real Property Tax. Dismissed-lack of jurisdiction. Board members concur.

2003-N-232 Daniel T. and Holley A. Thompson v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax Penalty Remission. Dismissed-lack of jurisdiction. Board members concur.

2003-V-246 Larry Snyder v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax Penalty Remission. Tax Commissioner affirmed. Board members concur.

2002-R-1247, 2002-R-1248 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Mayfred Company. Real Property Tax. Stipulated. Board members concur.

2002-N-1261 Central Toledo Affordable Housing Partners, LP v. Lucas County Board of Revision, Lucas County Auditor, and the Toledo Board of Education. Real Property Tax. Stipulated. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2002-P-1387 National City Bank of Cleveland v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-R-1564 Miamisburg City School District Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor, and Maue-Lyons Associates, Inc. Real Property Tax. Dismissed. Board members concur.

2002-J-1612 Premier Restaurant Management Co. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2002-R-1628 Paul J. Everson v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2002-P-1699 National City Bank of Cleveland v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-P-1783 Cigna Health Care of Ohio, Inc. v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Whitehall City School District. Real Property Tax. Stipulated. Board members concur.

2002-A-2123 Richard D. & Shirley J. Williams v. Trumbull County Board of Revision and Trumbull County Auditor. Real Property Tax. Dismissed. Board members concur.

2002-G-2152 Jeffrey & Nancy Sloat v. Lake County Board of Revision, Lake County Auditor, and the Mentor Exempted Village School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-V-2358 First National Bank of Ohio (FirstMerit Bank, NA) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Solon Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-A-2405 Northrop Grumman Corp. 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-J-2525, 2002-J-2526, 2002-J-2527, 2002-J-2528, 2002-J-2529 Bagley Holdings, LLC, et al. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Berea City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-A-59 Robert S. Carter v. Fairfield County Board of Revision and Fairfield County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-B-266 Epcon Investments, LLC v. Delaware County Board of Revision, Delaware County Auditor, and the Olentangy Local School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2003-B-267 Epcon Stonebridge, LLC v. Delaware County Board of Revision, Delaware County Auditor, and the Olentangy Local School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2003-B-268 Epcon Investments, LLC v. Delaware County Board of Revision, Delaware County Auditor, and the Olentangy Local School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2003-B-269 Epcon Investments, LLC v. Delaware County Board of Revision, Delaware County Auditor, and the Olentangy Local School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2003-B-270 Jay Hall, Jr., Trustee v. Delaware County Board of Revision, Delaware County Auditor, and the Olentangy Local School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2003-T-271 Jelm Enterprises v. Delaware County Board of Revision, Delaware County Auditor, and the Olentangy Local School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2003-T-272 Jelm Enterprises v. Delaware County Board of Revision, Delaware County Auditor, and the Olentangy Local School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2003-B-273 Epcon Investments, LLC v. Delaware County Board of Revision, Delaware County Auditor, and the Olentangy Local School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2002-P-33 The D.O. Summers Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Franchise Tax. Remand. Board members concur.

2002-M-1121 Electric Transit, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board members concur.

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. Vacating prior decision. 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. Denying motion for reconsideration. Board members concur.

2002-M-511 Safety Kleen Systems, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Inactive status placement.

2002-T-1865 City of Lorain v. Lorain County Budget Commission, et al. Budget Commission: ULGF & ULGRAF. Granting motion to bifurcate.

2002-T-1865 City of Lorain v. Lorain County Budget Commission, et al. Budget Commission: ULGF & ULGRAF. Denying motion to exclude.

2002-T-1905 WEC 99C-12 LLC v. Montgomery County Board of Revision, Montgomery County Auditor, and Centerville City Schools Board of Education. Real Property Tax. Setting objection period and scheduling briefs.

2002-T-1975, 2002-T-2261, 2002-T-2262 Twin Towers, Ltd. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Westlake Board of Education. Real Property Tax. Compelling discovery.

2002-J-2605, 2002-J-2606 Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Middleburg Heights Medical Arts II. Real Property Tax. Extending discovery period.

2002-A-2617, 2002-A-2618 Olmsted Falls Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Olmsted Holdings LLC. Real Property Tax. Granting motion to extend discovery deadline.

2003-N-141, 2003-N-142, 2003-N-149 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Slate Run Apartments of Bedford Ltd. Real Property Tax. Consolidated.

2003-M-257, 2003-M-356, 2003-M-357 OSF Properties, Inc. and Cleveland Municipal School District v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidated.

2003-M-320, 2003-M-330 Cleveland Heights/University Heights City School District Board of Education and Jewish Community Housing, Inc. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidated.

2003-P-423 Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Allen Bradley Co., Inc. Real Property Tax. Show cause.

2003-P-463 Marmont, Ltd. v. Summit County Board of Revision, Summit County Auditor and the Copley-Fairlawn City School District Board of Education. Real Property Tax. Establishing objection period.

2003-A-500 Theo A. Lape, Trustee v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Requiring appellant to show cause.