12:00 P.M. FRIDAY

October 10, 2003

2002-G-508, 2002-G-513 through 2002-G-523 Village of Lockland v. Thomas M. Zaino, Tax Commissioner of Ohio. Tax Exemption. Tax Commissioner reversed. Board members concur.

2002-B-1573, 2002-B-1574 Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Laila and Kamal Abadir. Real Property Tax. BOR reversed--remanded with instructions. Board members concur.

2002-J-1825 American Municipal Power--Ohio, Inc. v. Franklin County Board of Revision, Franklin County Auditor, and the Columbus City Schools Board of Education. Real Property Tax. Value found. Ms. Jackson and Ms. Margulies concur. Mr. Eberhart not participating.

2002-B-2282 Kathleen M. and Russell L. Paintiff, Jr. v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

2002-G-2494 Marriott Residence Inn Limited Partnership v. Hamilton County Board of Revision, Hamilton County Auditor, and Princeton City School District Board of Education. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

2002-G-2710 Springfield Meadows, L.L.C. v. Clark County Board of Revision, Clark County Auditor, and Northwestern Local School District Board of Education. Real Property Tax. Remanded with instructions. Board members concur.

2003-J-100, 2003-J-102 Euclid City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and McDud, Inc. Real Property Tax. Remanded with instructions. Board members concur.

2003-G-113 Leonard Fink v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax Penalty Remission. Tax Commissioner affirmed. Board members concur.

2003-B-316 First Baptist Church of Milford v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Tax Commissioner affirmed. Board members concur.

2003-N-448 Eastor, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Board of Education of the Cleveland Municipal School District. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

2003-N-554 Roland T. and Donna Hall, dba Valley Video v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax Penalty Abatement. Tax Commissioner affirmed. Board members concur.

2003-A-615 Vladmir Goldin v. Lucas County Board of Revision and Lucas County Auditor. Real Property Tax. Remanded with instructions. Board members concur.

2003-R-768 Theresa Myadze, Trustee v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Remanded with instructions. Board members concur.

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. Dismissed--lack of jurisdiction. Board members concur.

2003-V-1089 Gerald W. Vansickle and Susan Vansickle v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

2003-T-1235 James and Elaine Grissom, dba Whiskey Run Golf Course v. Noble County Board of Revision and the Noble County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

2002-G-1157, 2002-G-2544 F.M.D. Limited Partnership v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Stipulated. Board members concur.

2002-R-1174, 2002-R-1175, 2002-R-1379, 2002-R-1380 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Seaway Lumber Co., successor in interest to G & C Investment Corp. Real Property Tax. Stipulated. Board members concur.

2002-T-1212 Dayton Power & Light Company v. Adams County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2002-T-1213, 2002-T-1270, 2002-T-1283 Dayton Power & Light Company v. Adams County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2002-P-1597 JSE Properties, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Hts. Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-V-1717, 2002-V-1721 Chagrin Centre, Inc. Myron Baker, and R.W. Dragin v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Orange School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-J-1813 Park Exchange, Ltd. v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Dismissed. Board members concur.

2002-M-1854, 2002-M-2292 Manor Healthcare Corp. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Westlake Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-V-1985, 2002-V-1986, 2002-V-1987, 2002-V-1988 LYC Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-G-2038, 2002-G-2040, 2002-G-2041, 2002-G-2042, 2002-G-2772, 2002-G-2775 Cleveland Municipal School District Board of Education and Cleveland Electric Illuminating Company v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2002-A-2106 Babbitt Manor, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Euclid City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-N-2141 Clarity Industries LLC v. Portage County Board of Revision, Portage County Auditor, and the Streetsboro City School District. Real Property Tax. Stipulated. Board members concur.

2002-G-2200, 2002-G-2202 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Jennings 7&8 LLC. Real Property Tax. Dismissed. Board members concur.

2002-N-2227, 2002-N-2229, 2002-N-2496 Cleveland Municipal School District Board of Education and PPG Industries Ohio, Inc. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2002-P-2266 McDonald's Corp. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-G-2293 Park Drop Forge Division of Park-Ohio Industries, 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-2303, 2002-A-2323 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Taranga Properties, Ltd. Real Property Tax. Stipulated. Board members concur.

2002-J-2325, 2002-J-2331 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Taranga Properties, Ltd. Real Property Tax. Stipulated. Board members concur.

2002-B-2371 Lake Avenue Associates v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District. Real Property Tax. Stipulated. Board members concur.

2002-T-2417, 2002-T-2184, 2002-T-2185 Lakeshore Villa 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-B-2426, 2002-B-2431, 2002-B-2596, 2002-B-2597 Ernst & Young U.S. A New York Gen'l Part. and Ernst & Ernst v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Berea City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-J-2482 W & M Properties v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal SD BOE. Real Property Tax. Stipulated. Board members concur.

2002-M-2503, 2002-M-2504, 2002-M-2505 The Southside German Bldg. Assn. aka Dollar Bank FSB v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-T-2522, 2002-T-2523 Harborview Investments Ltd. 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-G-2590, 2002-G-2594 Bedford Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Miles Green Co. Real Property Tax. Stipulated. Board members concur.

2002-T-2611, 2002-T-2612, 2002-T-2613, 2002-T-2614, 2002-T-2717, 2002-T-2721 The Islander Company, a Limited Partnership and the Berea City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2002-G-2677 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-A-2681 Parma City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Meisel's, Inc. Real Property Tax. Stipulated. Board members concur.

2002-P-2697 Parma City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Microlapping and Grinding Co., Inc. Real Property Tax. Stipulated. Board members concur.

2002-A-2706, 2002-A-2736 Liberty Self Stor, Ltd. and Painesville City School District Board of Education v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Stipulated. Board members concur.

2002-N-2723 Norpro, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-A-2748 Charter One Bank FSB as successor in interest to The First Federal Savings Bank 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-P-2805 Valley York Apartments v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Parma City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-P-9 Crystal Lakes v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-M-37 Delta Investors One, LLC v. Fairfield County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2003-R-212 Spalding Leasing Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Heights/University Heights Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-M-320, 2003-J-330 Jewish Community Housing, Inc. and Cleveland Heights/University Heights School District Board of Education v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2003-J-360, 2003-J-361 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, et al. Real Property Tax. Dismissed. Board members concur.

2003-R-368 Matan B'Sayser, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio and Cleveland Heights/University Heights City School District Board of Education. Real Property Tax Exemption. Dismissed. Board members concur.

2003-N-455 Hoffman Properties, L.P. v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2003-B-517 Gary R. David v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-R-593, 2003-R-725, 2003-R-726 Ralph P. Keodel v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-G-658 Chernin Management, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Shaker Heights Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-T-693 Chemalloy Corporation, c/o Chemalloy Company, 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.

2003-G-872 Barrister & Tipping, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cuyahoga Heights Local School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2003-T-878 Bell Street Properties v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Chagrin Falls Exempted Village School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-M-909 William and Jo-Elaine M. Castrovinci v. Geauga County Board of Revision and the Geauga County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-P-1014 C. Gregory Schmidt, Trustee and Bertram L. Davis, Trustee v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Dismissed. Board members concur.

2003-J-1030 C. Gregory Schmidt, Trustee, Bertram L. Davis, Trustee v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Dismissed. Board members concur.

2000-R-82 Jerry Suchy v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Certification. Board members concur.

2000-K-105, 2000-K-106, 2000-K-107 M & R Rentals, an Ohio Partnership dba Spencer's Market, et al. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Granting motions for continuance.

2003-N-141, 2003-N-142, 2003-N-149 Bedford Board of Education and Slate Run Apartments of Bedford Ltd. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Dismissing motion to show cause.

2003-J-143, 2003-J-144, 2003-J-150 Board of Education for the Berea City School District and Manlaw Investment Company, Ltd. v. Cuyahoga County Auditor and Cuyahoga County Board of Revision. Real Property Tax. Requiring parties to show cause.

2003-J-686 Strongsville Board of Education and City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Ceres Group. Real Property Tax. Denying motion to extend discovery.

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. Denying motion to extend discovery deadline.

2003-J-753 Hukill Chemical Corp. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Bedford Board of Education. Real Property Tax. Denying motion to extend discovery.

2003-T-832, 2003-T-833 Mary Todaro, Carmella Loiacono, and National City Bank v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Bedford Board of Education. Real Property Tax. Consolidated.

2003-J-852* James Hunter v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax Penalty Remission. Requiring appellant to show cause.

2003-T-955, 2003-T-960, 2003-T-961, 2003-T-962 Vaan Partnership and the Bedford Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidated.

2003-A-1285 Ollie V. Carter v. Lucas County Board of Revision and Lucas County Auditor. Real Property Tax. Requiring appellant to show cause.

* Issued Previously