2:00 P.M. FRIDAY

October 24, 2003

2001-R-365 City of Parma Heights v. Thomas M. Zaino, Tax Commissioner of Ohio, and Parma City School District Board of Education. Real Property Tax Exemption. Tax Commissioner affirmed. Board members concur.

2002-V-958 Crew 4 You, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Reversed and remanded. Board members concur.

2002-N-2406, 2002-N-2407 East Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and American Industrial Buildings, Inc. Real Property Tax. Remanded with instructions. Board members concur.

2002-T-2556 Rudolph Bilder v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Dismissed--lack of jurisdiction--premature appeal. Board members concur.

2003-A-299 Bartha Visual Education Service, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax Penalty Abatement. Tax Commissioner affirmed. Board members concur.

2003-M-412 Kenneth R. Martin v. Thomas M. Zaino, Tax Commissioner of Ohio. Income Tax. Tax Commissioner affirmed. Board members concur.

2003-A-626 Curtis Hampton v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.

2003-J-814 Alina M. Workman v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.

2002-M-1186 Northern Stamping Co. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cuyahoga Heights Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-M-1536 Walgreen Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Parma Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-M-1633 Ellen S. Fishman v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2002-N-1658, 2002-N-1659 Euclid City School District Board of Education v. Cuyahoga County Board of Revision, et al. Real Property Tax. Dismissed. Board members concur.

2002-N-1720 Lawrence G. Stovicek v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Board of Education for the Orange City School District. Real Property Tax. Stipulated. Board members concur.

2002-M-1814 Prefco Quatre LLC and Key Bank, N.A. Successor in Interest to Society National Bank v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Stipulated. Board members concur.

2002-N-1927 Board of Education of the Dublin City School District v. Franklin County Board of Revision, Franklin County Auditor, and Danelle Entenman-Bardos. Real Property Tax. Stipulated. Board members concur.

2002-M-1971 Old Phoenix National Bank of Medina nka Firstmerit Bank NA v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Stipulated. Board members concur.

2002-J-2186, 2002-J-2194, 2002-J-2383 Lakeshore Club Residence 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-V-2265 Per Tax Bill: DinFam Ltd. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2002-R-2362 24000 Mercantile Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Beachwood Board of Education. Real Property Tax. Dismissed. Board members concur.

2002-N-2382 B & W Recycling, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District. Real Property Tax. Dismissed. Board members concur.

2002-N-2497 Progressive Casualty Insurance Co v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Mayfield City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-V-2754 Standard Oil Co. and BP America Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cuyahoga Heights Local School District BOE. Real Property Tax. Stipulated. Board members concur.

2002-T-2783 Chernin Marvin, Trustee v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Shaker Heights Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-P-2790 Hoilsbauer Fodor Building 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-38 Wal Mart Stores Inc. and Wal Mart Stores East Inc., its successor v. Portage County Board of Revision, Portage County Auditor, and the Streetsboro City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-A-40 City of Columbus, TL Troy, Marshall Field & Co., Daytorn [sic] Hudson Corporation aka Target Corp. v. Franklin County Board of Revision, Franklin County Auditor, and Board of Education of the Columbus City Schools District. Real Property Tax. Dismissed. Board members concur.

2003-P-108 Sentek Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax. Dismissed. Board members concur.

2003-R-194 Bedford Associates, Ltd. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-M-209 Delta Investors One, LLC v. Fairfield County Board of Revision, the Fairfield County Auditor, and the Lancaster City Schools District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-J-306, 2003-J-307, 2003-J-308 Helen Gottlieb Life Estate, Barbara K. Roman Family Trust, and U.S.A. Parking Systems, 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.

2003-B-348, 2003-B-349 Carmen J. Fovozzo v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2003-T-418, 2003-T-419 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, M-Six Business Trust and ACREM II Business Trust. Real Property Tax. Dismissed. Board members concur.

2003-J-446 Twinsburg-Legacy Assisted Living LLC v. Summit County Board of Revision, Summit County Auditor, and the Twinsburg Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-J-656 Marvin Chernin, Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Shaker Heights Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-M-659 Chernin Marvin, Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Shaker Heights Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-V-675 William C. Waterman v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-M-732 Robinair Mfg. Corp. v. Williams County Board of Revision and the Williams County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-N-1026 Rubbermaid, Inc. v. Wayne County Board of Revision, Wayne County Auditor, and Wooster City School District Board of Education. Real Property Tax. Stipulated. 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. Vacating decision of October 10, 2003. Board members concur.

2002-J-1967 Live Oak Properties, Ltd. v. Franklin County Board of Revision, Franklin County Auditor, and the Dublin Board of Education. Real Property Tax. Correcting prior entry. Board members concur.

2002-V-2128 Consolidated Stores Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Remand. Board members concur.

2002-J-2455 Hunterwood Park Ltd. v. Fairfield County Board of Revision, Fairfield County Auditor, and the Lancaster City School District Board of Education. Real Property Tax. Certification. Board members concur.

2003-V-372 Johnson & Higgins of Ohio, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Corporate Franchise Tax. Remand. Board members concur.

2002-T-1101, 2002-T-1102, 2002-T-1103, 2002-T-1200, 2002-T-1201, 2002-T-1202, 2002-T-1249, 2002-T-1250, 2002-T-1251, 2002-T-2129, 2002-T-2130, 2002-T-2621, 2002-T-2633 J.C. Penney Properties, Inc., Strongsville Board of Education, and City of Strongsville v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Scheduling appeals.

2002-T-1152 Athens County Auditor v. Thomas M. Zaino, Tax Commissioner of Ohio, and Lee & L'Heureux Properties LLC. Real Property Tax Exemption. Granting motion to strike, in part.

2002-P-1639* Alpha Health Care Center v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Board of Education for the Berea City School District. Real Property Tax. Denying continuance.

2002-V-1855, 2002-V-1867 Westlake Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Retirement Properties, LLC. Real Property Tax. Denying request to continue hearing.

2002-V-1907 Meridian Industrial Trust, Inc. v. Franklin County Board of Revision, Franklin County Auditor, and the Columbus City School District Board of Education. Real Property Tax. Notice of withdraw as counsel and granting motion for continuance.

2003-T-51 Zanesville City Schools Board of Education v. Muskingum County Board of Revision, the Muskingum County Auditor, and AP Hotels of Wisconsin. Real Property Tax. Denying motion to disqualify and denying motion for sanctions.

* Issued Previously