OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY
August 15, 2003
MERIT DOCKET
2002-P-2022 Steven M. and Deborah A. Wagner v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Value found. Board members concur.
2002-J-2341, 2002-J-2342, 2002-J-2343 Benton Columbus Partners, LP v. Franklin County Board of Revision, Franklin County Auditor, and the Columbus City School District Board of Education. Real Property Tax. Value found. Board members concur.
2002-R-2809 Florence D. Belton v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.
2003-A-21 Kenneth G. Gordon v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Dismissed-lack of jurisdiction. Board members concur.
2003-A-371 Curtis L. McCoy II v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.
2003-A-400 Christopher E. Miller v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax Penalty Remission. Tax Commissioner affirmed. Board members concur.
2003-J-802 Chaim N. Sukenik v. Nassim M. Lynch, City of Cleveland Tax Administrator. Income Tax. Dismissed-lack of jurisdiction. Board members concur.
DISMISSALS AND STIPULATIONS
2002-G-1194, 2002-G-1535 Weston, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cuyahoga Heights Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-B-1219 Park West Apartments v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Parma Board of Education. Real Property Tax. Dismissed. Board members concur.
2002-N-1299 Greif Bros. Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Energy Conversion Certificate. Dismissed. Board members concur.
2002-T-1353 American Seaway Foods, Inc. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-M-1866 Westlake Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Doric, Inc. Real Property Tax. Stipulated. Board members concur.
2002-P-2100 New Plan Realty Trust v. Franklin County Board of Revision, Franklin County Auditor and the Groveport Madison Local Schools Board of Education. Real Property Tax. Dismissed. Board members concur.
2002-M-2102 BFS Retail & Commercial Operations LLC, FNA Firestone Tire and Rubber Co. v. Franklin County Board of Revision, the Franklin County Auditor and Columbus City Schools Board of Education. Real Property Tax. Dismissed. Board members concur.
2002-R-2125 Catherine J. Pheiffer, Trustee v. Erie County Board of Revision and Erie County Auditor. Real Property Tax. Stipulated. Board members concur.
2002-A-2135 Villa View Apartments Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Euclid Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-B-2209, 2002-B-2210 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2002-T-2235, 2002-T-2236 North Royalton City School District Board of Education v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2002-R-2259, 2002-R-2260 Premier Restaurant Management Co. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.
2002-N-2272 9000 Bank Street, Inc. and as of 11/25/02, River Rock Holdings, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cuyahoga Heights Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-A-2275 Euclid Operations, 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-M-2276 Champion Building, Inc. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-G-2403 Joseph Thomas v. Stark County Board of Revision and Stark County Auditor. Real Property Tax. Stipulated. Board members concur.
2002-B-2428 Manor Care of North Olmsted v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and North Olmsted School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-G-2479 Sugar Warehouse Ltd. Part. and Flats Development, Inc. 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-M-2583, 2002-M-2584 Bedford Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Hancock Center, LLC. Real Property Tax. Stipulated. Board members concur.
2003-G-140 Jewel S. Siegel v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-T-275 Ryan Realty Co., LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-R-403 Earl Gay v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Dismissed. Board members concur.
2003-P-537 Edna Fowler a/k/a/ Edna Anderson v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax Penalty Remission. Dismissed. Board members concur.
MISCELLANEOUS
2002-A-1082, 2002-A-1083 Morton International, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Remand. Board members concur.
2002-M-1903 Boulevard Motel Corp. v. Franklin County Board of Revision, the Franklin County Auditor and the Worthington City School District Board of Education. Real Property Tax. Confirming withdrawal of counsel and continuing hearing. Board members concur.
2003-R-505 Buffalo-6305 EB Associates, LLC v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Abatement. Remand. Board members concur.
2003-B-592 Daniel P. Koscinski v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax Penalty Remission. Remand. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2002-B-1744 Lancaster City Schools Board of Education v. Fairfield County Board of Revision, Fairfield County Auditor, and Ralston Foods, Inc. Real Property Tax. Denying motion to strike.
2003-P-9 Crystal Lakes v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Show cause.
2003-N-498 Fawn Lake Apartments v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Olmsted Falls Board of Education. Real Property Tax. Granting motion to extend discovery deadline.
2003-A-614 Inna & Vladmir Goldin v. Lucas County Board of Revision and Lucas County Auditor. Real Property Tax. Requiring BOR to file statutory transcript.
2003-A-615 Vladmir Golden v. Lucas County Board of Revision and Lucas County Auditor. Real Property Tax. Requiring BOR to file statutory transcript.
2003-T-633, 2003-T-648, 2003-T-649 Volibar Realty Co. and the Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidated.
2003-P-818, 2003-P-829 Ultimate Was II, Inc., an Ohio Corporation v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Heights Board of Education. Real Property Tax. Consolidated.
2003-R-870, 2003-R-899 Jaelot Senior Housing, LTD v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Jaelot Senior Housing, LTD. Real Property Tax. Consolidated.
2003-N-920 Seneca Land Co., Inc. v. Noble County Board of Revision and the Noble County Auditor. Real Property Tax. Requiring appellant to show cause.