OHIO BOARD OF TAX APPEALS

3:00 P.M. FRIDAY

June 20, 2003

 

MERIT DOCKET

2002-M-1153, 2003-M-23 South Broad Company, Ltd. v. Montgomery County Board of Revision, the Montgomery County Auditor and the Kettering City School District Board of Education. Real Property Tax. Value found. Board members concur.

2002-T-2572, 2005-T-2573 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. BOR affirmed. Board members concur.

2002-B-2770 Originals by Judy, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board members concur.

2003-V-76 Forest Park City of the (Kmart, tenant) and Sanford Sandleman, Trustee; Susan Sandleman, and contract vendees and lessors v. Hamilton County Board of Revision, Hamilton County Auditor, and the Board of Education of the Winton City Schools. Real Property Tax. Value found. Board members concur.

2003-M-281, 2003-M-282, 2003-M-283, 2003-M-288 EOP-BP Tower, L.L.C. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Value found. Board members concur.

 

DISMISSALS AND STIPULATIONS

2002-M-1168, 2002-M-1169 WEC 97K-18 INV. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Cleveland Municipal School District Board of Education. Stipulated. Board members concur.

2002-M-2116, 2002-M-2117, 2002-M-2118, 2002-M-2119, 2002-M-2120 Westlake Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and J. Friedrich Construction Company. Real Property Tax. Dismissed. Board members concur.

2002-N-2142 Michael and Barbara Bass v. Lorain County Board of Revision and Lorain County Auditor. Real Property Tax. Dismissed. Board members concur.

2002-N-2145 Executive Hotel Group OH-1, LLC v. Portage County Board of Revision, Portage County Auditor, and Streetsboro City School District. Real Property Tax. Stipulated. Board members concur.

2002-N-2287 Richard Dettelbach v. Cuyahoga County Board of Revision. et al. Real Property Tax. Stipulated. Board members concur.

2002-A-2338 Forest Park Partners Limited Partnership v. Montgomery County Board of Revision, Montgomery County Auditor, and the Dayton Board of Education. Real Property Tax. Dismissed. Board members concur.

2002-J-2386 Duke Realty Ltd. Part. v. Cuyahoga County Board of Revision. et al. Real Property Tax. Stipulated. Board members concur.

2002-V-2565 Del Mintz and Irving B. Spitz v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Parma Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-M-2755 Kayvon F. Nezhad v. Clark County Board of Revision and the Clark County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-P-499 Duke Realty Limited Partnership (Duke-Weeks Realty Corp.) v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

MISCELLANEOUS

2001-M-71 Dave's Drive Thru, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Certification. Board members concur.

2002-V-1791, 2002-V-1792, 2002-V-1793 Kings Island Company and Western Road Properties, Incorporated v. Warren County Board of Revision, the Warren County Auditor, and the Board of Education of the Kings Local School District. Real Property Tax. Denying motion to reconsider consolidation and granting motion to compel. Board members concur.

2002-A-2810 Raymond L. Ferrone v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Finding jurisdiction. Board members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2002-M-1313 Miracit Development Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax. Denying motion to compel.

2002-B-1329 East Brunswick Professional Center v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Show cause.

2002-B-1680 Revco Drug Stores, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Denying motion to submit videotape deposition.

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. Finding jurisdiction.

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. Finding jurisdiction.

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. Finding jurisdiction.

2002-G-2585, 2002-G-2586 Bedford Board of Education and Bear Creek Investment Company v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidating appeals.

2003-N-50* Jill R. Lewis-Oas v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City Schools. Real Property Tax. Requiring appellant to show cause.

2003-N-188 North Olmsted City School District Board of Education v. Cuyahoga County Auditor, Cuyahoga County Board of Revision, and Carlton Park LLC. Real Property Tax. Setting objection period.

2003-A-279, 2003-A-323, 2003-A-324 A.M. Castle and Company and Board of Education for the Orange City School District v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Compelling discovery.

* Issued Previously