OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY
May 30, 2003
MERIT DOCKET
2001-T-1208 Fluor Daniel Fernald, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Tax Commissioner affirmed. Board members concur.
2002-R-1090 Timothy W. Mason v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Value found. Board members concur.
2002-N-1197 McCarthy Industrial Contractors, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner reversed. Board members concur.
2002-A-1241 Beverly Ann Aguilar v. Thomas M. Zaino, Tax Commissioner of Ohio. Fuel Use Tax. Tax Commissioner affirmed. Board members concur.
2002-A-1708 Miamisburg City School District Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor, and South Dayton Motel Investments Ltd. Real Property Tax. Value found. Board members concur.
2002-A-1797 Board of Education of the Avon City Schools v. Lorain County Board of Revision, Lorain County Auditor, and Woodhill Properties, Inc. Real Property Tax. Value found. Board members concur.
2002-J-1913 Mary Alice Wilson v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed-lack of jurisdiction. Board members concur.
2002-A-2251 Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor, and J. Richard Thompson. Real Property Tax. Remanded for further proceedings. Board members concur.
2002-V-2516 Rajesh N. and Jayshree Saraiya v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Parma City School District Board of Education. Real Property Tax. BOR reversed-remanded. Board members concur.
2003-V-201 Milford Bowling Lane Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Penalty Remission. Tax Commissioner reversed. Board members concur.
2003-T-250 TranSouth Financial Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed-lack of jurisdiction. Board members concur.
DISMISSALS AND STIPULATIONS
2002-T-1711 Euclid-Noble Arms, an Ohio General Partnership v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and East Cleveland Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-N-1947 Charles Reese v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Stipulated. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2002-T-1101, 2002-T-1102, 2002-T-1103, 2002-T-1200, 2002-T-1201, 2002-T-1202, 2002-T-1249, 2002-T-1250, 2002-T-1251, 2002-T-2129, 2002-T-2130, 2002-T-2621, 2002-T-2633 J. C. Penney Properties, Inc., Strongsville Board of Education, and City of Strongsville v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Granting protective order in part and compelling discovery in part.
2002-G-2097 Montrose Mayfield, Inc. v. Summit County Board of Revision, Summit County Auditor, and Copley-Fairlawn City School District Board of Education. Real Property Tax. Requiring Summit County Board of Revision to show cause.
2002-V-2356 Kontos Realty Company v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Requiring appellant to show cause.
2002-B-2447, 2002-B-2449 National City Bank v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Strongsville Board of Education, and City of Strongsville. Real Property Tax. Compelling discovery.
2003-J-46, 2003-J-47, 2003-J-48, 2003-J-49 Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Sterling East Ohio, L.L.C. Real Property Tax. Requiring appellant to show cause.
2003-R-148 Milkmart Property XXVIII LLC v. Delaware County Board of Revision, Delaware County Auditor, and the Olentangy Local School District Board of Education. Real Property Tax. Granting motion to compel discovery.
2003-R-468 Jayant & Nayana Patel v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax Penalty Abatement. Requiring appellants to show cause.