OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

November 14, 2003

MERIT DOCKET

2002-J-1323 Harvard Elderly Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

2003-J-220 Julie R. Palmquist, Officer of J. Oberlin Ayers, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner reversed. Board members concur.

2003-R-342 Cincinnati School District Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor, and Cincinnati Club Building. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

2003-J-617 Jurgen Bradac v. Lake County Board of Revision and the Lake County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

2003-A-1169 Andrew Dahl v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

 

DISMISSALS AND STIPULATIONS

2002-P-1191, 2002-P-1368 WEC 98G-29 LLC 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-1335 Toledo Nights, Inc. An Ohio Corporation v. Lucas County Board of Revision, Lucas County Auditor, and Toledo Board of Education. Real Property Tax. Stipulated. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2002-G-1390 Oak wood, L.P. v. Richland County Board of Revision and Richland County Auditor. Real Property Tax. Stipulated. Board members concur.

2002-P-1963 Associated Estates Realty Corp. v. Franklin County Board of Revision, Franklin County Auditor, and the Groveport-Madison Local School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2002-J-1965 AERC Bennell, Inc. v. Franklin County Board of Revision, et al. Real Property Tax. Dismissed. Board members concur.

2002-M-1966 Rone, Victor F., et al 14 v. Franklin County Board of Revision, et al. Real Property Tax. Dismissed. Board members concur.

2002-R-2035, 2002-R-2037 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and University Circle, Inc. Real Property Tax. Stipulated. Board members concur.

2002-P-2187, 2002-P-2188, 2002-P-2189, 2002-P-2190, 2002-P-2735, 2002-P-2746 3400 Hamilton Property Company, An Ohio Corp and The Zucker Building Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-R-2223, 2002-R-2225 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and K/B Fund VI. Real Property Tax. Dismissed. Board members concur.

2002-G-2302 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and 121 Shaker Building Limited Partnership, LLC. Real Property Tax. Stipulated. Board members concur.

2002-T-2328, 2002-T-2333 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, et al. Real Property Tax. Dismissed. Board members concur.

2002-G-2424 Norman Nelson Limited Liability 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.

2002-P-2495, 2002-P-2693 Gates Mills Manor Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Mayfield City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-R-2726 Chagrin Place Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Orange City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-M-2732 4900 Woodland Company LLC 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-2756 Manchester Investment Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the South Euclid-Lyndhurst City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-V-2785 Chagrin Centre, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Orange School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-G-6 Carla McWilliam v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Olmsted Falls Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-T-11, 2003-T-12 Cuyahoga Heights Local School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Edward H. Beneson, Trustee. Real Property Tax. Dismissed. Board members concur.

2003-A-65 Creena & Daniel Verghese v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-N-581 The Pointe at Gateway, LLC 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-T-584 United Church Residences of Bedford, Ohio, Inc. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Bedford Board of Education. Real Property Tax. Dismissed. Board members concur.

2003-G-904 Frederick B. Lutz v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-A-914 Tinkers Creek LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Garfield Heights Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-P-1046, 2003-P-1047 Euclid City School District Board of Education v. Cuyahoga County Board of Revision, et al. Real Property Tax. Dismissed. Board members concur.

2003-R-1219, 2003-R-1220, 2003-R-1221, 2003-R-1222 Euclid City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Euclid Realty, LLC. Real Property Tax. Stipulated. Board members concur.

2003-N-1286 Upper Arlington City School District Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Weston Investments, LLC. Real Property Tax. Dismissed. Board members concur.

 

MISCELLANEOUS

1996-P-500 ORIX Credit Alliance, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Corporation Franchise Tax. Certification. Board members concur.

1998-J-896, 1998-J-897 LSDHC Corporation, and Lear Siegler Seymour Corp. v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Remand. Board members concur.

1999-R-2098 Moore Personnel Services, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Certification. Board members concur.

2002-P-170, 2002-P-171, 2002-P-172 Carroll E. Newman, Adams County Auditor v. Thomas M. Zaino, Tax Commissioner of Ohio, Cincinnati Gas and Electric Company, Columbus and Southern Ohio Electric Company, and Dayton Power and Light Company. Thermal Efficiency Exemption. Granting motion to reopen the record. Board members concur.

2002-R-1090 Timothy W. Mason v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Denying motion for reconsideration. Board members concur.

2002-R-2709 Michael Valigore, Jr. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Denying motion for declaratory judgment and injunctive relief. Board members concur.

2003-P-207 Marilyn Kosier v. Fairfield County Board of Revision and Fairfield County Auditor. Real Property Tax. Denying motion for reconsideration. Board members concur.

2003-P-954 Marilyn Kosier v. Fairfield County Board of Revision and Fairfield County Auditor. Real Property Tax. Denying motion for reconsideration. Board members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

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-J-1634, 2002-J-1773, 2002-J-1774, 2002-J-1775, 2002-J-1776, 2002-J-1777, 2002-J-1778, 2002-J-2056, 2002-J-2057 Hallwood Realty Partners L.P. HWG Realty Investors, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Board of Education for the Orange City School District. Real Property Tax. Consolidated.

2002-P-1862* Robert D. and Maura A. Kehoe v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Granting motion for rehearing and scheduling hearing.

2003-G-82 Al Gammarino v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Setting objection period and requiring BOR to file a statutory transcript.

2003-G-83 Al Gammarino v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Requiring BOR to file statutory transcript.

2003-G-84 Al Gammarino v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Setting objection period and requiring BOR to file a statutory transcript.

2003-G-842, 2003-G-843, 2003-G-844 Olmsted Falls Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Sharp Development, Ltd. Real Property Tax. Consolidated.

2003-T-1295, 2003-T-1296, 2003-T-1319, 2003-T-1320, 2003-T-1321 North Royalton City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Maria Gardens Center, Inc. Real Property Tax. Consolidated.

2003-J-1542 Michael A. Kraus v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Show cause.

* Issued Previously