OHIO BOARD OF TAX APPEALS
2:00 P.M. FRIDAY
July 11, 2003
MERIT DOCKET
2002-V-1119 S&R Fab, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remanded with instructions. Board members concur.
2002-T-1559 Roy D. Miller v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Value found. Board members concur.
2002-J-1796, 2002-J-1804 Cedargate Apts. of Lancaster Ltd. and Cardinal Industrial Development Corp. v. Fairfield County Board of revision, Fairfield County Auditor, and the Lancaster City School District Board of Education. Real Property Tax. Value found. Board members concur.
2002-A-2001 Firestone Real Estate Leasing Co. v. Erie County Board of Revision, Erie County Auditor, and Perkins Local Schools. Real Property Tax. Value found. Board members concur.
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. Dismissed-lack of jurisdiction. Board members concur.
2003-P-233 Aztek Consulting Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax Penalty Abatement. Tax Commissioner affirmed. Board members concur.
2003-T-370 Vincenty & Company, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board members concur.
2003-A-422 Kanwal N. Singh v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Gahanna-Jefferson Public Schools. Real Property Tax. Dismissed-lack of jurisdiction. Board members concur.
DISMISSALS AND STIPULATIONS
2002-V-1324, 2002-V-1325 Gerald Schaffer Co., 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-T-1605, 2002-T-1606 Harborview Investments, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Board of Education. Real Property Tax. Dismissed. Board members concur.
2002-T-1627 C. Sumner and Mary Stilwell, Wendy's International, Inc. and Akwen, Ltd. v. Summit County Board of Revision, the Summit County Auditor, and Stow-Munroe Falls City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-R-1821 Firstmerit Bank, N.A. v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Stipulated. Board members concur.
2002-R-1919, 2002-R-2026, 2002-R-2815 S & S Realty Ltd. v. Erie County Board of Revision, Erie County Auditor, and Sandusky City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-J-2139 JDN Matchpoint Ltd., an Ohio Ltd. Liability Co. Lucas County Board of Revision, Lucas County Auditor, and the Springfield Local School District Board of Education. Real Property Tax. Stipulated. Ms. Margulies and Mr. Eberhart concur. Ms Jackson not participating.
2002-M-2173, 2002-M-2174 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Yulish, Twohig Building Partnership. Real Property Tax. Stipulated. Board members concur.
2002-R-2252 Dublin City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Mount Carmel Health System. Real Property Tax. Dismissed. Board members concur.
2002-A-2255 Fairmount Circle Apartments v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Shaker Heights Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-R-2290 Payless Cashways, Inc. v. Clermont County Board of Revision, Clermont County Auditor, and the Union Twp. - West Clermont Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-R-2294 Payless Cashways, Inc. v. Clermont County Board of Revision, Clermont County Auditor, and the Miami Twp. - Milford Exempted Village Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-V-2296 Gabriele Arsic v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.
2002-G-2376 Shanes Irving v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Shaker Heights Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-M-2420 Troy CMBS Property LLC v. Cuyahoga County board of Revision, the Cuyahoga County Auditor, and the Brooklyn Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-J-2456, 2002-J-2464, 2002-J-2465, 2002-J-2466, 2002-J-2467, 2002-J-2468, 2002-J-2469, 2002-J-2470, 2002-J-2554 Per Tax Bill: Citizens Savings Association (Citizens Savings & Loan Co.) nka FirstMerit Bank NA v. Stark County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2003-V-19 Cleveland Heights/University Heights City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and The Paint Place, Inc. Real Property Tax. Dismissed. Board members concur.
2003-J-26 Mount Union Apartments, Ltd. v. Stark County Board of Revision, and Stark County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-A-29 Crown Cork & Seal Co. USA Inc. v. Stark County Board of Revision, Stark County Auditor, and Perry Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-M-30 Charter One Bank FSB as successor in interest to First American Savings Bank v. Stark County Board of Revision, the Stark County Auditor, and the Canton Local School District Board of Education. Real property Tax. Stipulated. Board members concur.
2003-A-35 Crown Cork & Seal Co. USA Inc. v. Stark County Board of Revision, Stark County Auditor, and Massillon City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-V-226, 2003-V-227, 2003-V-228 Board of Education of the Berea City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Middleburg Towne Square Limited Partnership. Real Property Tax. Dismissed. Board members concur.
2003-R-230 Corporate United, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax Penalty Abatement. Dismissed. Board members concur.
2003-R-231 M W BC, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax Penalty Abatement. Dismissed. Board members concur.
2003-R-523 Teresa M. Harten v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Stipulated. Board members concur.
MISCELLANEOUS
2001-B-1059 Electroalloys Corporation v. Lorain County Board of Revision, Lorain County Auditor, and Elyria City School District Board of Education. Real Property Tax. Certification. Board members concur.
2002-A-351 Plastech Exterior Systems, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Remand. 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. Decision upon reconsideration. Board members concur.
2003-J-436 Heartwood Timberframes, LLC v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal property Tax. Remand. 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. Terminating stay and scheduling hearing.
2000-K-106 Michael Spencer, dba Fastop Market v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Terminating stay and scheduling hearing.
2000-K-107 Sally and Richard Spencer, dba Hilltop Market v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Terminating stay and scheduling hearing.
2002-M-1252, 2002-M-1253, 2002-M-1254, 2002-M-1255, 2002-M-1259 Strongsville Board of Education, et al. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Sears Roebuck & Co., et al. Real Property Tax. Compelling discovery in part.
2002-M-1609, 2002-M-1673, 2002-M-1674, 2002-M-1675 The May Department Stores et al. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, the Strongsville Board of Education and the City of Strongsville. Real Property Tax. Compelling discovery in part.
2002-T-1865 City of Lorain v. Lorain County Budget Commission, et al. Budget Commission: ULGF & ULGRAF. Granting discovery extension.
2002-V-1908, 2002-V-1968, 2002-V-1969 First National Bank of Akron and Akron City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Denying motion to remand with instructions to dismiss.
2002-T-2357 Dayton Power & Light Company v. Adams County Board of Revision, Adams County Auditor, and the Adams County/Ohio Valley School District Board of Education. Real Property Tax. Granting motion to seal a portion of the evidentiary record.
2002-R-2660, 2002-R-2661 Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Eastland Properties Associates, Ltd. Real Property Tax. Granting motion to compel discovery.
2002-R-2660, 2002-R-2661 Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Eastland Properties Associates, Ltd. Real Property Tax. Granting motion to enter upon land.
2002-R-2662, 2002-R-2663 Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Eastland Properties Associates, Ltd. Real Property Tax. Granting motion to compel discovery.
2002-R-2662, 2002-R-2663 Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Eastland Properties Associates, Ltd. Real Property Tax. Granting motion to enter upon land.
2003-P-402 Myra A. Roeckner v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax Penalty Remission. Show cause.
2003-T-416 Hershey House Assoc. v. Lake County Board of Revision, Lake County Auditor, and Painesville City School District Board of Education. Real Property Tax. Requiring parties to show cause.
2003-M-488 Brice Road Associates, Ltd. v. Franklin County Board of Revision, the Franklin County Auditor and the Columbus City Schools. Real Property Tax. Compelling discovery.
2003-R-660, 2003-R-684 Harbor Court Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Rocky River Board of Education. Rocky River Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Harbor Court Limited Partnership. Real Property Tax. Consolidating appeals.
2003-A-661, 2003-A-683 Normandy II L.P., d.b.a. Normandy Manor of Rocky River, and Rocky River Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidating appeals.
2003-T-674 TranSouth Financial Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Granting petitions to appear pro hac vice.