OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY
August 1, 2003
MERIT DOCKET
2002-N-1607 Village Condominium Owners Association v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Dismissed-lack of jurisdiction--remanded with instructions. Board members concur.
2002-P-1702 Metropolitan Life Insurance Company/Trinova Corp. v. Lucas County Board of Revision, Lucas County Auditor, and Anthony Wayne Local School District Board of Education. Real Property Tax. Reversed-remanded with instructions. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson did not participate.
2003-R-326 Mathur and Associates, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax Penalty Abatement. Tax Commissioner affirmed. Board members concur.
2003-A-328 Kevin P. & Debra B. Samblanet v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax Penalty Remission. Tax Commissioner affirmed. Board members concur.
2003-A-336 Patrick J. McLaughlin, D.C. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax Penalty Abatement. Tax Commissioner affirmed. Board members concur.
2003-R-396 Gregory T. and Theresa Keller v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax Penalty Abatement. Tax Commissioner affirmed. Board members concur.
2003-M-425 Schultz Arnold R. Jr. & Patricia K. Trans-Poling Arthur S. Jr. v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Penalty Remission. Tax Commissioner affirmed. Board members concur.
2003-R-468 Jayant & Nayana Patel v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax Penalty Abatement. Tax Commissioner affirmed. Board members concur.
DISMISSALS AND STIPULATIONS
2002-K-559, 2002-K-560, 2002-K-561, 2002-K-562 The Ohio Bell Telephone Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Dismissed. Board members concur.
2002-J-1141 Cincinnati School District Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor, and Mt. Airy Properties, LLC. Real Property Tax. Stipulated. Board members concur.
2002-R-1170, 2002-R-1171, 2002-R-1187, 2002-R-1370, 2002-R-1374, 2002-R-1375 Northfield Park Assn. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bedford Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-M-1269 Garfield Mall Assoc. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Garfield Heights Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-R-1548, 2002-R-1557, 2002-R-1558 Englewood Park II, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Berea Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-A-1550 State Road Associates, et al. v. Summit County Board of Revision, Summit County Auditor, and Cuyahoga Falls City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-G-1551, 2002-G-1553 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Leonora D. Stehman, Tr. Real Property Tax. Stipulated. Board members concur.
2002-R-1762, 2002-R-1763 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Flats Waterfront Assoc. Real Property Tax. Dismissed. Board members concur.
2002-R-1764, 2002-R-1765 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Flats Waterfront Assoc. Real Property Tax. Dismissed. Board members concur.
2002-N-1795 Aldi, Inc. v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Stipulated. Board members concur.
2002-G-1906 Premier Restaurant Management Company v. Lake County Board of Revision, Lake County Auditor, and Mentor Exempted Village School District Board of Education. Real Property Tax. Dismissed. Board members concur.
2002-A-1953 Interstate Diesel Service Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-R-2007 Rencare Properties, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-V-2030, 2002-V-2048 North Royalton City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Spartan House, Ltd. Real Property Tax. Stipulated. Board members concur.
2002-G-2134 Theatrical Grill, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-A-2137 Sandor Development Company of Ohio v. Lucas County Board of Revision, Lucas County Auditor, and the Board of Education for Maumee City Schools. Real Property Tax. Stipulated. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson did not participate.
2002-M-2159, 2002-M-2160 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2002-P-2224, 2002-P-2226 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, et al. Real Property Tax. Dismissed. Board members concur.
2002-A-2230, 2002-A-2286 Cuyahoga Heights Local School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Hub Parkway, Ltd. Real Property Tax. Stipulated. Board members concur.
2002-R-2237, 2002-R-2238 Brooklyn City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Birthcroft Homes, Inc. Real Property Tax. Stipulated. Board members concur.
2002-V-2243 Cross Country Inns, LLC v. Clermont County Board of Revision, Clermont County Auditor, and the West Clermont Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-N-2258 WRRS, LLC v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2002-J-2359 Duke Realty Limited Partnership 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.
2002-M-2452, 2002-M-2702 Executive Limited Liability Company and Parma City School District Board of Education v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2002-G-2478 Parmawood Co. Limited Liability Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Parma Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-P-2545, 2002-P-2701 Ridgewood House Limited Liability Company v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2003-M-46, 2003-M-47, 2003-M-48, 2003-M-49 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2003-G-105 Gleason Market, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board members concur.
2003-A-120 Hamptons Apartments, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Beachwood City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-M-187 Steven M. Shank v. Butler County Board of Revision and the Butler County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-V-506* Andrew R. and Cheryl Boyer v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-P-891 Cincinnati School District Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor and Summit East Associates, Inc. Real Property Tax. Dismissed. Board members concur.
MISCELLANEOUS
2002-M-1168, 2002-M-1169 WEC 97K-18 INV. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Correcting entry. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2003-P-417 Better Properties, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Euclid Board of Education. Real Property Tax. Extending discovery.
2003-V-921 Sanford Sandelman and Susan Sandelman, Trs. Owner and Bridgestone/Firestone, tenant v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Board of Education for the Berea City School District. Real Property Tax. Requiring appellants to show cause and requiring BOR to submit a statutory transcript.
2003-P-965 Mojo Works, LLC v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Show cause.
* Issued Previously