OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY
August 29, 2003
MERIT DOCKET
2002-V-1272 Cambridge Commons Ltd. Partnership v. Guernsey County Board of Revision, the Guernsey County Auditor, and the Cambridge City School District. Real Property Tax. Value found. Board members concur.
2002-M-1669, 2002-M-1671 Akron City School District Board of Education v. Summit County Board of Revision, the Summit County Auditor and Walgron LLC. Real Property Tax. Value found. Board members concur.
2002-J-1805, 2002-J-1806, 2002-2493, 2002-J-2551 The Windsor Company 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-1949 Charles G. Griesemer v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Value found. Board members concur.
2002-V-2356 Kontos Realty Company v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Dismissed-lack of jurisdiction. Board members concur.
2003-J-61 Branham Sign Co., Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Tax Commissioner affirmed. Board members concur.
2003-T-62, 2003-T-64 Cuyahoga Heights Local School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Robert G. Merckle. Real Property Tax. Dismissed-lack of jurisdiction. Board members concur.
2003-N-110 Lion Holdings Dublin, LLC v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Dublin City School District. Real Property Tax. Dismissed-lack of jurisdiction. Board members concur.
2003-V-115 Williams Management Group, Inc. v. Muskingum County Board of Revision and the Muskingum County Auditor. Real Property Tax. Dismissed-lack of jurisdiction. Board members concur.
2003-P-251 Jasper D. Loretz v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax Penalty Remission. Tax Commissioner vacated-remanded. Board members concur.
2003-P-339 Pro Active Group, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax Penalty Abatement. Dismissed-lack of jurisdiction. Board members concur.
2003-A-350 Robert L. & Rachel K. Gibbs v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.
2003-T-543 Louis and Kathleen Tallarico v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax Penalty Remission. Tax Commissioner affirmed. Board members concur.
2003-P-624 Jerry Arthur Jewett v. Thomas M. Zaino, Tax Commissioner of Ohio. Income Tax. Dismissed-appeal filed in error. Board members concur.
2003-R-822 Elias Maroun v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Dismissed-lack of jurisdiction. Board members concur.
DISMISSALS AND STIPULATIONS
2002-V-1148, 2002-V-1364, 2003-V-14 Owens Corning v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Dismissed. Board members concur.
2002-A-1635, 2002-A-1636, 2002-A-1637, 2002-A-1638 Alexandria Panagopoulos, Wendy's International Inc. and Akwen, Ltd. v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Stipulated. Board members concur.
2002-A-1652, 2002-A-1672 Akron City School District Board of Education v. Summit County Board of Revision, Summit County Auditor, and the Distillata Company. Real Property Tax. Stipulated. Board members concur.
2002-N-1676 Tam Rose C.W. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.
2002-G-1738 South-Western City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and West Bay Housing, LP. Real Property Tax. Dismissed. Board members concur.
2002-A-1840 Michael R. Rose v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Dismissed. Board members concur.
2002-A-1841 Michael R. Rose v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Dismissed. Board members concur.
2002-N-1900 Lee and Alison Smith v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Dismissed. Board members concur.
2002-P-1946, 2002-P-1950 CWV Family Housing, Ltd. v. Summit County Board of Revision, Summit County Auditor and the Akron City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-G-1957 Catawba Club Associates, L.P. v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City Schools Board of Education. Real Property Tax. Dismissed. Board members concur.
2002-V-1961 AERC Sterling Park, Inc. v. Franklin County Board of Revision, Franklin County Auditor, and the South-Western City School District Board of Education. Real Property Tax. Dismissed. Board members concur.
2002-J-1962 Countrybrook Associates v. Franklin County Board of Revision, et al. Real Property Tax. Dismissed. Board members concur.
2002-B-1980 F.W. Englefield IV and B.B. Englefield v. Fairfield County Board of Revision, Fairfield County Auditor, and Lancaster School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-B-1981 F.W. Englefield IV and B.B. Englefield v. Fairfield County Board of Revision, Fairfield County Auditor, and Lancaster School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-J-2002 USS Kobe Steel Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Dismissed. Board members concur.
2002-M-2031, 2002-M-2032 North Royalton City School District Board of Education v. Cuyahoga County Board of Revision, et al. Real Property Tax. Dismissed. Board members concur.
2002-N-2153 The Ohio Bell Telephone Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Euclid City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-A-2207, 2002-A-2208 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Main Street Parking, LLC. Real Property Tax. Stipulated. Board members concur.
2002-B-2364 Sharon M. Traul v. Logan County Board of Revision and Logan County Auditor. Real Property Tax. Stipulated. Board members concur.
2002-R-2377 Shaker Commons, 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-R-2437, 2002-R-2678 Great Northern LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and North Olmsted City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-B-2507, 2002-B-2543 EQR-Reserve Square Ltd. Partnership 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-B-2547 Kimco of Ohio, Inc. v. Stark County Board of Revision and the Stark County Auditor. Real Property Tax. Stipulated. Board members concur.
2002-B-2694 Ahmad Ascha v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Mayfield City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-N-2708 Charter One FSB v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Richmond Heights Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-G-2752 Lang, Tom H. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Berea City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-B-2773, 2002-B-2774 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, et al. Real Property Tax. Dismissed. Board members concur.
2003-A-152 Steven James Vivarronda v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-J-204 E. William Hiltibran and Polly L. Hiltibran v. Champaign County Board of Revision and Champaign County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-M-309 Sam W. Klein, Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Warrensville Heights Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-M-420, 2003-M-421 Community Links Limited Partnership III (Owner at Time of Filing Complaint) v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Shaker Heights Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-T-441 Lawrence & Virginia Vansice v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2003-R-583 Fleming Companies, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Dismissed. Board members concur.
2003-P-590 Robert Bonto v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Stipulated. Board members concur.
2002-V-723 Kerper Development Limited Partnership v. Hamilton County Board of Revision, Hamilton County Auditor, and the Cincinnati School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-V-724 Lincoln Terrace Apartments Limited Partnership v. Hamilton County Board of Revision, Hamilton County Auditor, and the Cincinnati School District Board of Education. Real Property Tax. Stipulated. Board members concur.
MISCELLANEOUS
2002-T-1091 Elegant Floors, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. 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. Granting reconsideration. Board members concur.
2002-G-2403 Joseph Thomas v. Stark County Board of Revision and Stark County Auditor. Real Property Tax. Correcting order. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2000-M-1751, 2000-M-1752, 2000-M-1753, 2000-M-1754, 2000-M-1755, 2000-M-1756, 2000-M-1757, 2000-M-1758 The Cleveland Electric Illuminating Company, et al. v. Lake County Board of Revision, Lake County Auditor and the Perry Local School District. Real Property Tax. Modifying pervious scheduling order.
2002-P-1850 Michael A. Rose v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Denying continuance.
2002-R-1875, 2002-R-1893 Security Capital Industrial Trust v. Franklin County Board of Revision, Franklin County Auditor, and Southwestern City School District Board of Education. Real Property Tax. Granting motion to withdraw as counsel.
2002-N-2749 Riser Foods Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Bedford Board of Education. Real Property Tax. Granting motion to compel discovery.
2002-A-2810, 2003-A-1070 Raymond L. Ferrone v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Finding motion in limine premature.
2003-P-9 Crystal Lakes v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Extending show cause time.
2003-P-460 Westerville City School District Board of Education v. Franklin County Board of Revision, Franklin County Auditor and ARFO Eastwind LLC. Real Property Tax. Compelling discovery.
2003-N-501 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Ralph Family Limited Partnership. Real Property Tax. Granting motion to extend discovery deadline.
2003-V-525, 2003-V-526, 2003-V-528, 2003-V-529, 2003-V-530, 2003-V-531 Aina L. Schuster and the Schuster Limited Partnership and Olmstead Falls Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Granting motion to extend discovery.
2003-A-614 Inna & Vladmir Goldin v. Lucas County Board of Revision and Lucas County Auditor. Real Property Tax. Requiring parties to show cause.
2003-A-615 Vladmir Goldin v. Lucas County Board of Revision and Lucas County Auditor. Real Property Tax. Requiring parties to show cause.
2003-P-625 Olde State Farms, Ltd. v. Delaware County Board of Revision and the Delaware County Auditor. Real Property Tax. Show cause.
2003-R-768 Theresa Myadze, Trustee v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Requiring appellant to show cause.
2003-A-1077, 2003-A-1081 Koll Bren Fund V, L.P. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Parma City School District Board of Education. Real Property Tax. Consolidated.