3:00 P.M. FRIDAY

September 26, 2003

2003-P-205 Alfred L. Hawk d/b/a/ Standard Roofing v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax Penalty Abatement. Tax Commissioner affirmed. Board members concur.

2003-P-207 Marilyn Kosier v. Fairfield County Board of Revision and the Fairfield County Auditor. Real property Tax. Dismissed--lack of jurisdiction. Board members concur.

2003-P-402 Myra A. Roeckner v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax Penalty Remission. Dismissed--lack of jurisdiction. Board members concur.

2003-M-456 Kenneth J. Sulik v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Penalty Remission. Tax Commissioner reversed. Board members concur.

2003-V-487 Rolando Contreras and Cecelia Beltran v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Penalty Remission. Tax Commissioner reversed. Board members concur.

2003-N-920 Seneca Land Co., Inc. v. Noble County Board of Revision and the Noble County Auditor. Real Property Tax. Remanded with instructions. Board members concur.

2003-P-954 Marilyn Kosier v. Fairfield County Board of Revision and the Fairfield County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

2003-P-965 Mojo Works, LLC v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

2002-N-1242, 2002-N-1243, 2002-N-1274, 2002-N-1275, 2002-N-1276, 2002-N-1277, 2002-N-1278, 2002-N-1279, 2002-N-1280 Cleveland Municipal School District Board of Education and 1800 Euclid Building Ltd. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2002-M-1300 Board of Education of the Columbus City School District v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Exemption. Dismissed. Board members concur.

2002-N-1326, 2002-N-1327 Premier Restaurant Management Company v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2002-A-1589, 2002-A-1590, 2002-A-1591, 2002-A-1592 Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Southland Stores South Co., an Ohio Joint Venture. Real Property Tax. Stipulated. Board members concur.

2002-T-1594 Three Sixty One Broadway Corp. v. Summit County Board of Revision, and the Summit County Auditor. Real Property Tax. Stipulated. Board members concur.

2002-J-1712 Corac Northland, LLC v. Franklin County Board of Revision, Franklin County Auditor, and the City of Columbus School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-G-1719 The East Cleveland Elderly Housing & Services, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the East Cleveland Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-V-1735 Hilliard City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and One Mill, LLC. Real Property Tax. Stipulated. Board members concur.

2002-T-1751 Richard S. Messler v. Shelby County Board of Revision and the Shelby County Auditor. Real Property Tax. Stipulated. Board members concur.

2002-V-1791, 2002-V-1792, 2002-V-1793 Kings Island Company and Western Row Properties v. Warren County Board of Revision, Warren County Auditor, and the Mason Corp.-Kings Local School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2002-A-1808 Yellig Associates, Inc. and The Goodyear Tire and Rubber Company v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Stipulated. Board members concur.

2002-P-1811 Forest Hills Apartments, LLC v. Medina County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2002-P-1838 Mo-Mi, Ltd. v. Medina County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2002-A-1839 Michael Rose v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Stipulated. Board members concur.

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. Stipulated. Board members concur.

2002-T-1865 City of Lorain v. Lorain County Budget Commission, et al. Budget Commission: ULGF & ULGRAF. Dismissed. Board members concur.

2002-V-1902 Lutheran Social Services of Central Ohio v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City Schools. Real Property Tax. Stipulated. Board members concur.

2002-B-1915, 2002-B-1918 Cuyahoga Heights Local School District Board of Education v. Cuyahoga County Board of Revision, et al. Real Property Tax. Dismissed. Board members concur.

2002-J-1967 Live Oak Properties, Ltd. v. Franklin County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2002-T-1979 LTC Ohio, Inc. v. Franklin County Board of Revision, the Franklin County Auditor, and the Bexley Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-N-2023 Rocky River School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Gross Management, Inc. Real Property Tax. Dismissed. Board members concur.

2002-N-2091 Virginia White Chilcote v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2002-M-2092 Kenneth H. Kirtz v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2002-N-2094 Hank Miller v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2002-V-2096 Lois Guren v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2002-M-2101 Firestone Retail Properties, Inc. 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-A-2133 Cousins Waste Control Corp. v. Lucas County Board of Revision, Lucas County Auditor, and the Board of Education for Washington Local Schools. Real Property Tax. Stipulated. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2002-T-2138 671 Spencer, Inc. an Ohio Corporation v. Lucas County Board of Revision, the Lucas County Auditor and Toledo City School District Board of Education. Real Property Tax. Stipulated. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2002-R-2169 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Edward Anter. Real Property Tax. Stipulated. Board members concur.

2002-V-2242 Donald R. Kenney v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Westlake Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-R-2267 Robert F. Monroe v. Erie County Board of Revision and Erie County Auditor. Real Property Tax. Stipulated. Board members concur.

2002-J-2269 Premier Restaurant Management Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Board of Education for the Berea City School District. Real Property Tax. Stipulated. Board members concur.

2002-T-2274 Michael R. Rose v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Stipulated. Board members concur.

2002-M-2368, 2002-M-2369 RIS Snow Road LLC and Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2002-T-2372 C K Properties, 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-R-2385, 2002-R-2695 Ohio Residential Investment LLC and Mayfield City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2002-A-2396 Rockwell Heavy Vehicle Systems (ArvinMeritor, Inc.) v. Licking County Board of Revision, Licking County Auditor, and Board of Education of the Heath City Schools District. Real Property Tax. Stipulated. Board members concur.

2002-A-2409 Marvin J. Goldberg 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-T-2419 Fenway Manor Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-B-2441 Carlton Park Limited Liability Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the North Olmsted City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-T-2514 Emerald Woods Comp Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Solon Board of Education. Real Property Tax. Dismissed. Board members concur.

2002-P-2576, 2002-P-2577 Strongsville Board of Education and the City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Figgie Properties, Inc. a.k.a. STI Properties, Inc., and Bobarry Enterprises, Ltd. Real Property Tax. Stipulated. Board members concur.

2002-P-2607, 2002-P-2608 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Midpark Village Apartment Co. Real Property Tax. Dismissed. Board members concur.

2002-M-2650 Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and MPW Group, Ltd. Real Property Tax. Dismissed. Board members concur.

2002-J-2685 North Olmsted City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and VPCH Limited Partnership. Real Property Tax. Dismissed. Board members concur.

2002-M-2687 Chagrin Falls Exempted Village School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Harris Realty Co., Inc. Real Property Tax. Stipulated. Board members concur.

2002-A-2716 Charter One Bank F.S.B. as successor in interest to The First Federal Savings v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Lakewood Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-R-2720 CK Properties, 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-T-2725 J & M Real Estate Co. An Ohio Corporation now known as Ohio Technical College Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Lakewood Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-B-2758 Prospect Development Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Strongsville Board of Education. Real Property Tax. Dismissed. Board members concur.

2003-V-225 Jacquelyn Yates v. Columbiana County Board of Revision and the Columbiana County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-P-280 John C. Moorhead Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Lakewood Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-V-296 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and E & A Northeast Limited Partnership. Real Property Tax. Dismissed. Board members concur.

2003-T-325 Marilyn L. Harris v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Lakewood City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-M-406 Performed Line Products Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Mayfield City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-P-432 Center Park Associates v. Summit County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2003-R-481 Morris Laderman v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Lakewood Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-A-512 Springfield-Hufford Associates, LP v. Clark County Board of Revision and Clark County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-A-532, 2003-A-533 Miner Properties Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Mayfield City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-P-625 Olde State Farms, Ltd. v. Delaware County Board of Revision and the Delaware County Auditor. Real Property Tax. Dismissed. Board members concur.

2003-R-664, 2003-R-665, 2003-R-666 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Pillman, LLC. Real Property Tax. Dismissed. Board members concur.

2003-B-804 Harborview Investments, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2003-V-1036 Charter One Bank, FSB v. Richland County Board of Revision and the Richland County Auditor. Real Property Tax. Dismissed. Board members concur.

2003-A-1259 Mark and Lori Knief v. Shelby County Board of Revision and Shelby County Auditor. Real Property Tax. Dismissed. Board members concur.

1998-G-302, 1998-G-303, 1998-G-304 Marbel Energy Corporation as successor-in-interest to MB Operating Co., Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Certification. Board members concur.

2000-T-1360 Greif Board Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board members concur.

2002-B-1680 Revco Drug Stores, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board members concur.

2002-R-1684 Continental Tire North America, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Remand. Board members concur.

2002-G-2143 Meijer, Inc., nka Meijer Stores Limited Partnership v. Lucas County Board of Revision, Lucas County Auditor, and Oregon City School District Board of Education. Real Property Tax. Correcting order. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2002-M-2583, 2002-M-2584 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Hancock Center, LLC. Real Property Tax. Correcting order. Board members concur.

2003-R-332 EQI Financing Partnership V, LP v. Hamilton County Board of Revision, Hamilton County Auditor, and Northwest Local School District Board of Education. Real Property Tax. Denying motion to dismiss. Board members concur.

2002-V-2170, 2002-V-2171, 2003-V-68* Cleveland Municipal School District Board of Education and Royal Financing v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Order denying motion to dismiss and denying motion in limine.

2003-J-617 Jurgen Bradac v. Lake County Board of Revision and the Lake County Auditor. Real Property Tax. Requiring appellant to show cause.

2003-V-650 Joseph J. and Cecilia D. Gleisinger v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Requiring appellants to show cause.

2003-P-694, 2003-P-695 Euclid City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Reliance Electric and Engineering Co. Real Property Tax. Consolidated.

2003-A-709, 2003-A-734 Pepper Pike Place Associates LLC and Board of Education for the Orange City School District v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Granting in part and denying in part motion to quash.

* Issued Previously