OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY
May 23, 2003
MERIT DOCKET
2002-P-708 John D. Schiemann v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Tax Commissioner reversed. Board members concur.
2002-T-787 Al-Ain, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board members concur.
2002-A-1204 Keith L. Welch v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.
2002-G-1707 James J. Barnes v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Tax Commissioner affirmed. Board members concur.
2002-A-1745 Board of Education of the Vandalia-Butler City Schools v. Montgomery County Board of Revision, Montgomery County Auditor, and Dayton Lodging, LLC. Real Property Tax. Value found. Board members concur.
2002-M-2018 Board of Education of the Columbus City School District v. Franklin County Board of Revision, the Franklin County Auditor and ZML-One Columbus LP. Real Property Tax. Value found. Board members concur.
2002-J-2078 Louise Meyo v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Value found. Board members concur.
2002-P-2148 Steven G. Milkovich v. Thomas M. Zaino, Tax Commissioner of Ohio. Income Tax. Tax Commissioner affirmed. Board members concur.
2003-J-176 Tommy L. Buchanan, Jr. and Diana Buchanan v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax Penalty Remission. Tax Commissioner reversed. Board members concur.
2003-M-363 32000 Aurora Road Co. Investments I v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Orange Board of Education. Real Property Tax. Dismissed-lack of jurisdiction. Board members concur.
2003-T-401 Julia A. Nemes v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax Penalty Remission. Dismissed-lack of jurisdiction. Board members concur.
DISMISSALS AND STIPULATIONS
2002-M-1293 Dayton Board of Education v. Montgomery County Board of Revision, the Montgomery County Auditor and Dayton Towers Partnership. Real Property Tax. Dismissed. Board members concur.
2002-G-1341 J-Lin-J, Inc. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.
2002-G-1342 J-Lin-J, Inc. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.
2002-B-1610 Paul J. Everson v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.
2002-J-1678 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. Stipulated. Board members concur.
2002-J-1679 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. Stipulated. Board members concur.
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. Dismissed. Board members concur.
2002-T-1849 Fredrick W. Rice v. Delaware County Board of Revision and the Delaware County Auditor. Real Property Tax: CAUV. Dismissed. Board members concur.
2002-P-1899 Groth, Inc. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.
2002-T-2011 Cormere Properties v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Shaker Heights Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-B-2219, 2002-B-2220 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Federation Towers, Inc. Real Property Tax. Stipulated. Board members concur.
2002-N-2283 Hamad Salem v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Garfield Heights Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-T-92 Penn Traffic Co. v. Scioto County Board of Revision and the Scioto County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-A-389 Mobile Sound, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board members concur.
2003-T-390 Progressive Distributing, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax Penalty Abatement. Dismissed. Board members concur.
2003-V-553 Michael D. Price v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2002-V-1907 Meridian Industrial Trust, Inc. v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the Columbus City School District. Real Property Tax. Denying motion for protective order.
2002-A-1997* API Lancaster Ohio, Inc. v. Fairfield County Board of Revision, Fairfield County Auditor, and the Board of Education of the Lancaster City School District. 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 the Cuyahoga County Auditor. Real Property Tax. Stay of pre-hearing schedule.
2002-B-2175 Michael and Mary Ann Ricchino v. Lake County Board of Revision, Lake County Auditor, and Mentor Exempted Village School District Board of Education. Real Property Tax. Show cause.
2002-M-2344, 2002-M-2450, 2002-M-2451* Fogg Centex II, Ltd. and Cuyahoga Heights Local School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidated.
2002-G-2813* Cannon Road Properties, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bedford Board of Education. Real Property Tax. Granting motion to extend discovery.
* Issued Previously