OHIO BOARD OF TAX APPEALS
3:00 P.M. FRIDAY
June 13, 2003
MERIT DOCKET
2002-V-1180 Euclid City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and MRSLV Euclid, LLC. Real Property Tax. Value found. Board members concur.
2002-T-1281 S. Mitchum, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board members concur.
2002-B-1304 Berwick Limited v. Guernsey County Board of Revision, Guernsey County Auditor, and Cambridge City Schools Board of Education. Real Property Tax. Dismissed-lack of jurisdiction-premature appeal. Board members concur.
2002-R-1803 Firelands Local School District Board of Education v. Lorain County Board of Revision, Lorain County Auditor, and Robert and Rosalie Jursinski. Real Property Tax. Value found. Board members concur.
2002-J-2146, 2002-J-2731 Westlake Board of Education and Campus Medical Arts, Ltd. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. BOR reversed-remanded with instructions. Board members concur.
2002-P-2337 Forest Bay Tower City, LLC and Tower City Infocom Center LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Municipal School District Board of Education. Real Property Tax. BOR affirmed. Board members concur.
2003-R-56 Shirley Eisenberg v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Penalty Remission. Tax Commissioner affirmed. Board members concur.
2003-R-63 Marie S. Neske v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Penalty Remission. Tax Commissioner affirmed. Board members concur.
2003-R-106 Margaret R. Gooch v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Penalty Remission. Tax Commissioner affirmed. Board members concur.
2003-R-193 Security Industries Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Penalty Remission. Tax Commissioner affirmed. Board members concur.
2003-A-284 North Star Fitness Enterprises, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax Penalty Abatement. Tax Commissioner affirmed. Board members concur.
DISMISSALS AND STIPULATIONS
2002-P-1165, 2002-P-1166 R.A. Cleveland Trust, A Delaware Business Trust 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-M-1232, 2002-M-1267 Maple Heights Board of Education, et al. v. Cuyahoga County Board of Revision, et al. Real Property Tax. Dismissed. Board members concur.
2002-J-1238, 2002-J-1268 Garfield Heights Board of Education, et al. v. Cuyahoga County Board of Revision, et al. Real Property Tax. Dismissed. Board members concur.
2002-A-1346, 2002-A-1349 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Weston, Inc. Real Property Tax. Dismissed. Board members concur.
2002-P-1562 Mary Coyne Investments, LLC 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-A-1725, 2003-A-58 Most Rev. Anthony M. Pilla, Bishop of the Roman Catholic Diocese of Cleveland v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Dismissed. Board members concur.
2002-R-1729 Dublin City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Friendship Village of Dublin, Inc. Real Property Tax. Stipulated. Board members concur.
2002-G-1858 Donald C. Wright Investments LLC v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Stipulated. Board members concur.
2002-G-1859 Donald C. Wright Investments LLC v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Stipulated. Board members concur.
2002-G-1860 Donald C. Wright Investments LLC v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Stipulated. Board members concur.
2002-G-1861 Donald C. Wright Investments LLC v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Stipulated. Board members concur.
2002-V-1871 Yellig Associates, Inc. and the Goodyear Tire & Rubber Company v. Erie County Board of Revision, Erie County Auditor, and the Perkins Local School District. Real Property Tax. Dismissed. Board members concur.
2002-J-1955 Ivywood Apartments v. Franklin County Auditor, Franklin County Board of Revision, and Columbus Board of Education. Real Property Tax. Dismissed. Board members concur.
2002-M-1973 Per Tax Bill: Kenny King Corporation (Premier Restaurant Management Company) v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Warrensville Heights Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-N-2112 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Dean Penix. Real Property Tax. Dismissed. Board members concur.
2002-N-2113 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Dean Penix. Real Property Tax. Dismissed. Board members concur.
2002-J-2166, 2002-J-2167 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, et al. Real Property Tax. Dismissed. Board members concur.
2002-B-2196, 2002-B-2198 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Old Cleveland Properties, Ltd. Part. Real Property Tax. Dismissed. Board members concur.
2002-B-2241 UCC V, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Warrensville Heights City District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-B-2257 McDonald's Corp. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Dismissed. Board members concur.
2002-J-2393 Aldi, Inc. v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2002-R-2443 Atrium I Assoc. Ltd. (Village I) v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2002-R-2454 Ohio Commercial Limited Liability Company v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2002-N-2535, 2002-N-2536 G & S Metal Products Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Orange Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-T-25 Pleasant View Ltd. v. Fairfield County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2003-M-86 Cleveland Heights/University Heights School District Board of Education v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax Exemption. Dismissed. Board members concur.
2003-A-139 TM Florida-Ohio Realty Limited Partnership, An Ohio Limited Partnership v. Muskingum County Board of Revision and Muskingum County Auditor. Real Property Tax. Stipulated. Board members concur.
MISCELLANEOUS
1998-S-1316 R.K.E. Trucking, Inc. v. Roger W. Tracy [Thomas M. Zaino], Tax Commissioner of Ohio. Sales and Use Tax. Certification. Board members concur.
2000-V-1030, 2000-V-1031 Campus Bus Service v. Thomas M. Zaino, Tax Commissioner of Ohio. Motor Fuel Tax. Certification. Board members concur.
2002-G-1683 National On Site Personnel Service, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Remand. Board members concur.
2003-N-248 Ganga Hospitality LLC dba Holiday Inn v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Abatement. Remand. Board members concur.
2003-J-478 Royalton Road Joint Venture v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Strongsville Board of Education, and City of Strongsville. Real Property Tax. Correcting prior entry. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2000-K-105 M & R Rentals, an Ohio Partnership dba Spencer's Market v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Requiring appellant to show cause.
2000-K-106 Michael Spencer, dba Fastop Market v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Requiring appellant to show cause.
2000-K-107 Sally and Richard Spencer, dba Hilltop Market v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Requiring appellant to show cause.
2002-P-1983, 2002-P-1984 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Wyleco, Inc. 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 Cuyahoga County Auditor. Real Property Tax. Confirming parties' proposed schedule.
2002-G-2508, 2002-G-2704 UCAR Carbon Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Parma Board of Education. Real Property Tax. Setting objection 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. Denying motion to extend discovery deadline.
2003-P-207 Marilyn Kosier v. Fairfield County Board of Revision and the Fairfield County Auditor. Real Property Tax. Show cause.
* Issued Previously