OHIO BOARD OF TAX APPEALS
2:00 P.M. FRIDAY
June 6, 2003
MERIT DOCKET
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. Dismissed-lack of jurisdiction-premature. Board members concur.
2002-N-1576 Jackson Local School District Board of Education v. Stark County Board of Revision, Stark County Auditor, and Dressler Enterprises. Real Property Tax. Dismissed-lack of jurisdiction-premature. Board members concur.
2002-T-1998 Gary P. Spanner and Steven J. Testa v. Franklin County Board of Revision, Franklin County Auditor, and Hilliard City School District Board of Education. Real Property Tax. Value found. Ms. Jackson and Ms. Margulies concur. Mr. Eberhart not participating.
2003-J-247 Patricia Rischar v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax Penalty Remission. Tax Commissioner affirmed. Board members concur.
DISMISSALS AND STIPULATIONS
2002-M-1546, 2003-A-253 Urbana Court Limited Partnership v. Champaign County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2002-V-2103 Concept Enterprises, Inc. v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Stipulated. Board members concur.
2002-J-2121, 2002-J-2122, 2002-J-2733 Westlake Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and King James Park, Ltd. Real Property Tax. Dismissed. Board members concur.
2002-N-2161 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2003-N-79 Laurel Hill Development Co. v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Dismissed. Board members concur.
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. Dismissed. Board members concur.
2003-J-478 Royalton Road Joint Venture v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, the Strongsville Board of Education, and City of Strongsville. Real Property Tax. Stipulated. Board members concur.
MISCELLANEOUS
1999-L-1352 Penny Sisson v. James J. Lawrence [Thomas M. Zaino], Tax Commissioner of Ohio. Sales Tax. Certification. Board members concur.
2001-G-604 J. Aileen Hughes & William C. Turman v. Lawrence County Board of Revision and Lawrence County Auditor. Real Property Tax. Certification. Board members concur.
2002-M-1660, 2002-M-1661 Copley-Fairlawn City School District Board of Education v. Summit County Board of Revision, Summit County Auditor, and Verizon North, Inc. Real Property Tax. Remand. 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. Correcting order. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson, not participating.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2002-A-1808 Yellig Associates, Inc. and the Goodyear Tire & Rubber Company v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Requiring parties to show cause.
2002-A-1810 RX Medina Investors LLC (Plewinski & Plewinski, Ltd. a Florida Ltd. Part.) and Rite Aid of Ohio, Inc. v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Requiring parties to show cause.
2002-A-1851 Old Phoenix National Bank nka FirstMerit Bank, N.A. v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Requiring parties to show cause.
2002-T-1865 City of Lorain v. Lorain County Budget Commission, et al. Budget Commission: ULGF & ULGRAF. Denying motion to dismiss, ordering responses to discovery and requests for admission, & continuing hearing.
2002-A-2810 Raymond L. Ferrone v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Requiring parties to show cause.
2003-A-21 Kenneth G. Gordon v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Requiring parties to show cause.
2003-J-87, 2003-J-88 Automated Data Processing v. Hamilton County Board of Revision, Hamilton County Auditor, and Cincinnati School District Board of Education. Real Property Tax. Compelling discovery.
2003-P-624 Jerry Arthur Jewett v. Thomas M. Zaino, Tax Commissioner of Ohio. Income Tax. Show cause.
2003-V-653 First Investors Financial Services, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Granting petitions to appear pro hac vice.
2003-V-654 First Investors Servicing Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Granting petitions to appear pro hac vice.
2003-V-655 Union Acceptance Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Granting petitions to appear pro hac vice.