OHIO BOARD OF TAX APPEALS

4:00 P.M. FRIDAY

November 21, 2003

MERIT DOCKET

2002-B-1076 Barry Yoskovich v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board members concur.

2002-K-1378 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and STA Realty, Inc. Real Property Tax. Value found. Board members concur.

2002-A-1999 Mid-States Graver Ltd. v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City School District. Real Property Tax. Value found. Board members concur.

2002-A-2055 Emmanuel Christian Academy v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax Exemption. Tax Commissioner affirmed. Board members concur.

2002-M-2253 Board of Education of the Lancaster City Schools v. Fairfield County Board of Revision, the Fairfield County Auditor and Pierce Hardy Real Estate Co. Real Property Tax. Value found. Board members concur.

2002-R-2446 Maurice Gulich, Sr. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Value found. Board members concur.

2002-A-2567 Olmsted Falls Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Westview Land, LLC. Real Property Tax. Value found. Board members concur.

2003-M-101, 2003-M-104 Euclid City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Domo Group LLC. Real Property Tax. Value found. Board members concur.

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 Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Value found. Board members concur.

2003-J-413 Hy-Level Industries, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board members concur.

2003-R-415 James E. Pursel v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.

2003-J-538 Estate of Edna Fowler, AKA Edna Anderson v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax Penalty Remission. Tax Commissioner affirmed. Board members concur.

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

DISMISSALS AND STIPULATIONS

2001-M-346, 2001-M-719, 2001-M-720 Campus Bus Service v. Thomas M. Zaino, Tax Commissioner of Ohio Motor Vehicle Fuel Tax. Dismissed. Board members concur.

2002-G-1303 Westerville City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and John W. Messmore, Tr. Real Property Tax. Stipulated. Board members concur.

2002-N-1361 Laurel Hill Development Co. v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Stipulated. Board members concur.

2002-B-1561 Westlake East Assoc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Westlake Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-A-1733 Board of Education of the Dublin City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Daniel L. Tobin. Real Property Tax. Stipulated. Board members concur.

2002-N-1754, 2002-N-1755 Marysville Exempted Village School District Board of Education v. Union County Board of Revision, Union County Auditor, and Marysville Housing, Inc. Real Property Tax. Stipulated. Board members concur.

2002-R-1875 Security Capital Industrial Trust v. Franklin County Board of Revision, Franklin County Auditor, and Southwestern City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2002-R-1893 Security Capital Industrial Trust v. Franklin County Board of Revision, Franklin County Auditor, and Southwestern City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2002-V-1904 Security Capital Industrial Trust v. Franklin County Board of Revision, Franklin County Auditor, and Southwestern City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2002-V-1907 Meridian Industrial Trust, Inc. v. Franklin County Board of Revision, Franklin County Auditor, and the South-Western City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2002-G-1917 Cobblestone Square Co., Ltd. v. Lorain County Board of Revision, Lorain County Auditor, and the Sheffield-Sheffield Lake City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2002-R-2079 through 2002-R-2090 Boardwalk Apartments Ltd. 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-2110, 2002-V-2111 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Ken-Lar, LLC. Real Property Tax. Stipulated. Board members concur.

2002-P-2295, 2002-P-2329 Fairview Village, LLC and Board of Education of the Fairview Park City Schools v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2002-N-2324, 2002-N-2327 Brooklyn City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Deaconess Property Holding Corp. Real Property Tax. Stipulated. Board members concur.

2002-R-2330 Real Estate Finance Trust 1995-K-4 v. Franklin County Board of Revision, Franklin County Auditor, and Hilliard City Schools District Board of Education. Real Property Tax. Dismissed. Board members concur.

2002-G-2345, 2003-G-2346, 2002-G-2548 Brecksville/Broadview Heights Board of Education and Royalton 3505 Co. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2002-B-2394 Perry Payne Ltd. 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-M-2412 Taranga Prop, Ltd. 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-M-2425 Taranga Prop, Ltd. 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-M-2513 Taranga Prop, Ltd. 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-J-2550 Canton Associates v. Stark County Board of Revision, Stark County Auditor, and Plain Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-N-2675 Parma City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Albert B. Ratner, Trustee. Real Property Tax. Dismissed. Board members concur.

2002-G-2703, 2002-G-2791 Parma City School District Board of Education and Educator's Housing, Inc. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2002-M-2719 Ultimate Wash II, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Hts/Univ Hts CSD Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-G-2738 Somerset West Apartments, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and North Royalton Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-N-2747 Parkland Dr Apt, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Shaker Hts. Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-V-2777 Marvin Chernin, Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the East Cleveland School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-J-2789 Kensington Club Apartments Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Rocky River Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-V-2798 Ablon, Loretta Jeanne v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Shaker Heights School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-G-5 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-A-36 Wayview Estates Associates v. Stark County Board of Revision, Stark County Auditor, and Jackson Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-G-81 Ford Leasing Development Company v. Hamilton County Board of Revision, Hamilton County Auditor, and Cincinnati School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2003-P-302 Prefco Quatre LLC and Lessee Keybank National Association (Keycorp.) DBA Keybank successor lessee to Society v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2003-M-586 South Euclid-Lyndhurst City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Brainard Medical Campus, Ltd. Real Property Tax. Dismissed. Board members concur.

2003-N-634 Central National Bank of Cleveland, nka Key Bank National Association 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-T-670 Joseph A. Collins v. Franklin County Board of Revision, the Franklin County Auditor, and Board of Education of the Columbus City Schools. Real Property Tax. Dismissed. Board members concur.

2003-J-753 Hukill Chemical Corp. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Bedford Board of Education. Real Property Tax. Dismissed. Board members concur.

2003-J-775 R. Craig Walker v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-B-803 Harborview Investments, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2003-P-818, 2003-P-829 Ultimate Wash II, Inc. an Ohio Corporation v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Heights/University Heights School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-A-820 Stephen M. Ruef v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-J-827 Joann Blum and Catherine Iulianelli v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-A-1246 Hillcrest Square LLC v. Hamilton County Board of Revision, Hamilton County Auditor, and Cincinnati School District. Real Property Tax. Dismissed. Board members concur.

2003-T-1336 Northwest Local School District Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor, and Cobblewood Plaza Investors, L.P. Real Property Tax. Dismissed. Board members concur.

MISCELLANEOUS

2000-A-525 Robert J. Mantz v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board members concur.

2002-V-777 RMI Titanium Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board members concur.

2002-N-784 James G. Dawson v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax Certification. Board members concur.

2002-R-2203, 2002-R-2204, 2002-R-2205, 2002-R-2206, 2002-R-2395 Cleveland Municipal School District Board of Education, et al. v. Cuyahoga County Board of Revision, et al. Real Property Tax. Correcting stipulation. Board members concur.

2002-G-2302, 2002-G-2322 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. Correcting Stipulation. Board members concur.

2003-V-76 Forest Park City of the (Kmart, tenant) and Sanford Sandleman, Trustee; Susan Sandleman, and contract vendees and lessors v. Hamilton County Board of Revision, Hamilton County Auditor, and the Board of Education of the Winton City Schools. Real Property Tax. Certification. Board members concur.

2003-K-132 Troll Book Fairs, LLC v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Remand. Board members concur.

2003-B-545 Thomson Consumer Electronics, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Remand. Board members concur.

2003-A-709, 2003-A-734 Pepper Pike Place Associates LLC and Board of Education for the Orange City School Dist. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Denying motions for reconsideration. Board members concur.

2003-A-737 Crown Castle International v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Denying motion to dismiss. Board members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2002-V-2561 Duke Realty Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Independence Board of Education. Real Property Tax. Compelling discovery.

2002-G-2683 Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Zomar Group, Ltd. Real Property Tax. Denying motion to vacate and remand.

2003-T-2 Ohio School Board Association v. Franklin County Board of Revision, the Franklin County Auditor, and Worthington City School District Board of Education. Real Property Tax. Requiring appellant to show cause.

2003-T-780 Cuyahoga Heights Local School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Rio Algom, Inc. Real Property Tax. Requiring appellant to show cause.

2003-A-1088 James R. Rehm v. Wayne County Board of Revision and Wayne County Auditor. Real Property Tax. Requiring BOR to file statutory transcript.

2003-N-1116, 2003-N-1148, 2003-N-1149, 2003-N-1150 Arrowhead Apartments, Ltd., Phase I, Arrowhead Apartments, Ltd., Phase II, Arrowhead Apartments, Ltd., Phase III, Arrowhead Apartments, Ltd., Phase IV v. Clermont County Board of Revision, the Clermont County Auditor, and Loveland City School District Board of Education. Real Property Tax. Consolidated.

2003-T-1301 City of East Liverpool v. Columbiana County Budget Commission; Townships of Butler, Center, Elkrun, Fairfield, Franklin, Hanover, Knox, Liverpool, Madison, Middleton, Perry, Salem, St. Clair, Unity, Washington, Wayne, West, and Yellow Creek; Villages of Columbiana, Lisbon, Summitville, Hanoverton, Rogers, Washing-tonville, Leetonia, New Waterford, Salineville, and Wellsville; Cities of Salem and East Palestine; Columbiana County; and Columbiana County Park District. Budget Commission ULGF & ULGRAF. Staying proceedings.

2003-T-1392, 2003-T-1393 Fairfield County District Library, Pickerington Public Library v. Fairfield County Budget Commission and Wagnalls Memorial Library. Budget Commission: County Library and Local Government Support Fund. Consolidating appeals, bifurcating proceedings, and scheduling appeals.

2003-J-1500 City of Cleveland and Business Aircraft Center Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Requiring appellants to show cause.

2003-J-1501 City of Cleveland and Business Aircraft Center Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Requiring appellants to show cause.

2003-J-1502 City of Cleveland and Business Aircraft Center Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Requiring appellants to show cause.

2003-J-1503 City of Cleveland and Business Aircraft Center Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Requiring appellants to show cause.

2003-J-1504 City of Cleveland and Business Aircraft Center Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Requiring appellants to show cause.

2003-J-1505 City of Cleveland and Business Aircraft Center Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Requiring appellants to show cause.

2003-J-1534 Fourth Leonard, Ltd. v. Delaware County Board of Revision, Delaware County Auditor, and the Board of Education of the Delaware City School District. Real Property Tax. Requiring parties to show cause.

2003-A-1638 Citifinancial Retail Services, Division of Citycorp Trust Bank, FSB v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Granting petitions to appear pro hac vice.

2003-A-1732 New World Communications of Ohio, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Corporation Franchise Tax. Granting petition to appear pro hac vice.

2003-A-1732, 2003-A-1733 New World Communications of Ohio, Inc. and WJW License, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Corporation Franchise Tax. Consolidating appeals for hearing purposes only.

2003-A-1733 WJW License, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Corporation Franchise Tax. Granting petition to appear pro hac vice.