OHIO BOARD OF TAX APPEALS
3:00 P.M. WEDNESDAY
November 26, 2003
MERIT DOCKET
(There were no merit decisions issued today.)
DISMISSALS AND STIPULATIONS
2002-R-877 Sweeney Truck Sales, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Dismissed. Board members concur.
2002-V-1572 Marion Green Ltd. partnership v. Marion County Board of Revision and the Marion County Auditor. Real Property Tax. Stipulated. Board members concur.
2002-R-1586, 2002-R-1600 Clearview Local School District Board of Education v. Lorain County Board of Revision, Lorain County Auditor, and Milkmart Property XX LLC. Real Property Tax. Stipulated. Board members concur.
2002-R-1599 Milkmart Property XXIX LLC v. Lorain County Board of Revision, Lorain County Auditor, and Avon Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-J-1634 Hallwood Realty Partners LP., HWG Realty Investors, Inc., Actual Owners Hallwood v. Cuyahoga County Board of Revision, et all. Real Property Tax. Dismissed. Board members concur.
2002-V-1756, 2002-V-1757 Marysville Exempted Village School District Board of Education v. Union County Board of Revision, the Union County Auditor, and Donnington Village, Ltd. Real Property Tax. Stipulated. Board members concur.
2002-P-1758, 2002-P-1759 Marysville Exempted Village School District Board of Education v. Union County Board of Revision, the Union County Auditor, and Windsor Manor East Limited Partnership. Real Property Tax. Stipulated. Board members concur.
2002-P-1760, 2002-P-1761 Marysville Exempted Village School District Board of Education v. Union County Board of Revision, the Union County Auditor, and Brookwood Commons Ltd. Real Property Tax. Stipulated. Board members concur.
2002-G-1768, 2002-G-1769 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Prime Properties Ltd. Partnership. Real Property Tax. Stipulated. Board members concur.
2002-R-1926 Dublin City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Suburban Holdings, LP. Real Property Tax. Stipulated. Board members concur.
2002-V-2264 Sears Roebuck & Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Warrensville Heights School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-R-2349, 2002-R-2350 Brecksville-Broadview Heights Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and All Realty II Ltd. Real Property Tax. Stipulated. Board members concur.
2002-R-2351, 2002-R-2352 Brecksville-Broadview Heights Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Route 82 Ltd. Real Property Tax. Stipulated. Board members concur.
2002-R-2384 WEC 98H-2 LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Warrensville Heights Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-J-2434 Edgewood Manor of Westerville, Inc. v. Franklin County Board of Revision, Franklin County Auditor, and the Westerville Board of Education. Real Property Tax. Dismissed. Board members concur.
2002-P-2757 N C P Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Solon Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-A-16 M.B.E.R. Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and South Euclid-Lyndhurst City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-J-557, 2003-J-558 Crosswinds Equity Co. Ltd. v. Franklin County Board of Revision, Franklin County Auditor, and South-Western School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-V-860 Aeroflex Lintek Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board members concur.
2003-A-1438, 2003-A-1444 Board of Education of the Clearview Local Schools and Milkmart Property XXLLC and Mac's Convenience Stores as their interests may appear. Real Property Tax. Stipulated. Board members concur.
MISCELLANEOUS
1997-T-1516, 1997-T-1517, 1998-T-1322, 1998-T-1323, 2000-T-21, 2000-T-377, 2000-T-1799, 2000-T-1800 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, Washingtonville, Leetonia, New Waterford, Salineville, and Wellsville; Cities of Salem, and East Palestine, and Columbiana County Park District. Budget Commission ULGF & ULGRAF. Certification. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2002-R-2509, 2002-R-2564* RX Bedford Investors, LLC and Rite Aid of Ohio, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bedford Board of Education. Real Property Tax. Denying continuance request.
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. Quashing subpoena.
2003-N-689 Parma City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and 6659 Pearl Road LLC. Real Property Tax. Denying motion to extend discovery deadline.
2003-T-767 Arthur H. and Evelyn L. Dillemuth v. Geauga County Board of Revision and the Geauga County Auditor. Real Property Tax. Requiring appellants to show cause.
2003-J-1299 Brian J. Breth and Clyde Simon 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-N-1403 Thomas and Barbara Hughes v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Requiring appellants to show cause.
2003-A-1595 Pelican Cleaners, Inc. v. Franklin County Board of Revision, Franklin County Auditor, and the Columbus city School District Board of Education. Real Property Tax. Requiring appellant to show cause.
* Issued Previously