OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY
October 31, 2003
MERIT DOCKET
2002-A-2097 Montrose Mayfield, Inc. v. Summit County Board of Revision, Summit County Auditor, and Copley-Fairlawn City School District Board of Education. Real Property Tax. Remanded with instructions. Board members concur.
2003-J-852 James Hunter v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
2003-A-1285 Ollie V. Carter v. Lucas County Board of Revision and Lucas County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
DISMISSALS AND STIPULATIONS
2000-M-1751, 2000-M-1752, 2000-M-1753, 2000-M-1754, 2000-M-1755, 2000-M-1756, 2000-M-1757, 2000-M-1758 The Cleveland Electric Illuminating Company, et al. v. Lake County Board of Revision, Lake County Auditor and the Perry Local School District. Real Property Tax. Stipulated. Board members concur.
2002-T-1334 General Electric Company v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Cuyahoga Heights Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-J-1587, 2002-J-1588, 2002-J-1666 Elrad Hadley Associates Limited Partnership and Berea City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.
2002-N-1748 1520 Wooster Avenue Associates, LLC v. Summit County Board of Revision, Summit County Auditor, and the Akron City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-T-1809 Penn-Ohio Microtel LLC v. Mahoning County Board of Revision and the Mahoning County Auditor. Real Property Tax. Stipulated. Board members concur.
2002-P-1818 Richard H. Anderson and FirstMerit Bank, NA v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Stipulated. Board members concur.
2002-P-1850 Michael A. Rose v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Dismissed. Board members concur.
2002-P-1901 Stonebridge Housing, LP 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-2053 Ventus Realty LTD Part., Vencor Nursing Centers East LLC v. Fairfield County Board of Revision, Fairfield County Auditor, and the Pickerington Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-P-2213, 2002-P-2214 Community Circle II, Ltd. v. Cuyahoga County Board of Revision, et al. Real Property Tax. Dismissed. Board members concur.
2002-A-2256 Fairmount Circle Apartments v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Heights/University Heights City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-M-2378 Community Circle Ltd. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-P-2414 The Pioneer Manufacturing Co., 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-T-2442 Nautica Phase 2 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-J-2480 Flats Development, 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-J-2481 Sugar Warehouse Ltd. and Flats Development 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-J-2488 Sugar Warehouse Ltd. and Flats Development 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-T-2491 Owner as of 6/00: Duke Construction L.P. (Duke Realty Corporation); Owner as of 1/1/98: STI Properties, Inc. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, City of Strongsville, and Strongsville Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-N-2669 Cleveland Heights/University Heights School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Corinthian Apartments Ltd. Real Property Tax. Stipulated. Board members concur.
2002-R-2705 Eexcel Cleveland Lmtd Ptnsp v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Shaker Heights Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-A-2779 Statler Arms Garage, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District. Real Property Tax. Dismissed. Board members concur.
2002-A-2781 Statler Arms, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District. Real Property Tax. Dismissed. Board members concur.
2003-M-123 through 2003-M-130 The Cleveland Electric Illuminating Company, et al. v. Lake County Board of Revision, Lake County Auditor and the Perry Local School District. Real Property Tax. Stipulated. Board members concur.
2003-P-301 Prefco Quartre LLC and KeyBank National Association (Key Corp.) formerly d/b/a/ Society National Bank and successor to the original lessee (Ameritrust) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Euclid Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-T-427 Per Tax Bill: Kenny King Corporation (Restaurant Management Company) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Garfield Heights Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-J-513 United Christian Center v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Dismissed. Board members concur.
2003-R-641 William L. Knowles v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Solon City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-P-677 Eastern Sky Ministries, et al. v. Seneca County Board of Revision and Seneca County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-V-751 United Church Residences of Pickerington, Ohio Inc. v. Fairfield County Board of Revision, Fairfield County Auditor, and the Pickerington Board of Education. Real Property Tax. Stipulated. Board members concur.
MISCELLANEOUS
2002-M-332 Copeland Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board members concur.
2002-P-1154 USCA/USA, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board members concur.
2002-T-2572, 2002-T-2573 Strongsville Board of Education and the City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Royalton Road Joint Venture. Real Property Tax. Certification. Board members concur.
2003-T-211, 2003-T-213, 2003-T-215, 2003-T-217 Tacohio Development L.L.C. v. Franklin County Board of Revision, the Franklin County Auditor, and South-Western City Schools Board of Education. Real Property Tax. Certification. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
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. Compelling discovery and extending time to respond.
* Issued Previously