OHIO BOARD OF TAX APPEALS

1:00 P.M. FRIDAY

October 17, 2003

MERIT DOCKET

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. Value found. Board members concur.

2002-M-2107 George C. Heskett v. Ross County Board of Revision and the Ross County Auditor. Real Property Tax. Value found. Board members concur.

2003-T-359, 2003-T-362 Brooklyn City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and KCM Co., Inc. Real Property Tax. Remanded with instructions. Board members concur.

2003-J-381 Ronald W. Aaron, Responsible Party of Aaron Ford Lincoln Mercury, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board members concur.

2003-A-614* Inna & Vladmir Goldin v. Lucas County Board of Revision and Lucas County Auditor. Real Property Tax. Remanded with instructions. Board members concur.

2003-T-817 Lorain City School District Board of Education v. Lorain County Board of Revision, Lorain County Auditor, and 221 Properties LLC. Real Property Tax. Remanded with instructions. Board members concur.

2003-R-879 Flynn Properties, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Board of Education. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

2003-J-1278 Robert A. Falk and Pauline B. Falk, Trustees v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Remanded with instructions. Board members concur.

2003-N-1346 AAP St. Mary's Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Dismissed--duplicate appeal. Board members concur.

 

DISMISSALS AND STIPULATIONS

2002-G-2797 Westwood Centre Corporate Park Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Westlake Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-B-163 C & C Management Group, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and North Royalton Board of Education. Real Property Tax. Dismissed. Board members concur.

 

MISCELLANEOUS

2002-R-2709 Michael Valigore, Jr. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Finding appellant has standing to file complaint. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson dissents.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2002-T-2404 William A. Smith v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Requiring appellant to show cause and canceling merit hearing.

2002-V-2422* Sysco Food Services of Cleveland v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Bedford Board of Education. Real Property Tax. Compelling discovery and denying motion to continue hearing.

2002-P-2808 Public Square West Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Municipal School District Board of Education. Real Property Tax. Granting in part and denying in part motion in limine.

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 motion to compel discovery and denying motion to extend time to respond to discovery and to extend discovery deadline.

2003-A-1169 Andrew Dahl v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Requiring appellant to show cause.

2003-A-1347 Moorad Rabah v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Requiring appellant to show cause.

* Issued Previously