OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

October 3, 2003

MERIT DOCKET

2001-B-1327 Michael G. Tyson v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.

2002-M-1392 Monarch Properties, L.P. v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Value found. Board members concur.

2002-M-1682 Six Sac Self Storage Corporation v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Cleveland Municipal School District Board of Education. Real Property Tax. Value found. Board members concur.

2002-P-1801 Lorain City Schools Board of Education v. Lorain County Board of Revision, Lorain County Auditor and TAG Land Company, LLC. Real Property Tax. Remanded with instructions. Board members concur.

2002-P-1802 Clearview Local City School District Board of Education v. Lorain County Board of Revision, Lorain County Auditor and TAG Land Company, LLC. Real Property Tax. Remanded with instructions. Board members concur.

2002-G-1922 Kettering City Schools Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor, and Lance Shaner Hotel Limited Partnership. Real Property Tax. Value found. Board members concur.

2002-N-1954 Board of Education of the Reynoldsburg City School District v. Fairfield County Board of Revision, Fairfield County Auditor, NOCA Retail Development Ltd. and NOCA Ltd. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

2002-N-2052 Randall Hartman v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Value found. Board members concur.

2002-A-2177 Melvin L. & Thomas W. Moore v. Fairfield County Board of Revision, Fairfield County Auditor, and the Board of Education of the Lancaster City Schools District. Real Property Tax. Value found. Board members concur.

2002-A-2284 Elaine Heyman c/o Robert Weltman v. Geauga County Board of Revision and Geauga County Auditor. Real Property Tax. Remanded with instructions. Board members concur.

2002-N-2538, 2002-N-2539 Olmsted Falls Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and John and Barbara Hawkins. Real Property Tax. Remanded with instructions. Board members concur.

2003-P-391 Kenneth Leroy: Geiser a/k/a/ Kenneth L. Geiser v. Thomas M. Zaino, Tax Commissioner of Ohio. Income Tax. Tax Commissioner affirmed. Board members concur.

 

DISMISSALS AND STIPULATIONS

2002-G-1239 G.C. Acquisition Corp. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Brooklyn City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-G-1552, 2002-G-1554, 2002-G-1555, 2002-G-1556 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Jefferson Park Properties. Real Property Tax. Stipulated. Board members concur.

2002-B-1842 Hunterwood Park Ltd. v. Fairfield County Board of Revision, Fairfield County Auditor, and Lancaster City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-G-1845 Washington Properties, Inc. v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Stipulated. Board members concur.

2002-P-1876 Toledo Trust Company n/k/a Keybank National Association (Key Corp) v. Lucas County Board of Revision, Lucas County Auditor, and the Toledo Public Schools Board of Education. Real Property Tax. Stipulated. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2002-G-1977 Ohio Bell Telephone Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-M-145, 2003-M-668 Barry L. Thompson v. Columbiana County Board of Revision and the Columbiana County Auditor. Real Property Tax. Dismissed. Board members concur.

2003-N-218 Sunrise Hamilton Assisted Living, LLC v. Butler County Board of Revision, the Butler County Auditor, and the Hamilton City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-N-405 Augusto N. Labate 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.

2003-G-957 Ronald D. Kirk v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

 

MISCELLANEOUS

2000-T-1361 Greif Brothers Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board members concur.

2003-P-601, 2003-P-602, 2003-P-604, 2003-P-605, 2003-P-606, 2003-P-607, 2003-P-611, 2003-P-612 Cuyahoga Heights Local School District Board of Education and Fogg/BH, LLC v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Overruling motion to reconsider. Board members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2003-G-457, 2003-G-476 Berea City School District Board of Education and Hunter's Manor LLC v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Compelling discovery.

2003-N-501, 2003-N-502 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-N-503, 2003-N-504 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Arco Heating and Air Conditioning Co. Real Property Tax. Granting motion to extend discovery deadline.

2003-T-584 United Church Residences of Bedford, Ohio v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Bedford Board of Education. Real Property Tax. Compelling discovery.

2003-T-670 Joseph A. Collins v. Franklin County Board of Revision, the Franklin County Auditor, and Board of Education of the Columbus City Schools. Real Property Tax. Compelling discovery.

2003-G-687, 2003-G-688 Olmsted Falls Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Pearl Road Mini Storage, Inc., and Raymond Hocevar, Trustee. Real Property Tax. Consolidated.

2003-G-1100, 2003-G-1101 AAP St. Marys Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Consolidated.

2003-N-1206, 2003-N-1224 Midway Associates and Board of Education of the Elyria City School District v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Consolidated.