OHIO BOARD OF TAX APPEALS

 

12:00 P.M. FRIDAY

December 5, 2003

MERIT DOCKET

2002-V-1670 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and 180 Euclid Avenue, LLC. Real Property Tax. Value Found. Board Members concur.

2002-V-1790 Dogwood Terrace Apts of Lancaster Ltd. v. Fairfield County Board of Revision, Fairfield County Auditor, and the Lancaster City School District Board of Education. Real Property Tax. Value Found. Board Members concur.

2002-T-2404 William A. Smith v. Medina County Board of Revision, and Medina County Auditor. Real Property Tax. Remanded with Instructions. Board Members concur.

2002-A-2566 Strongsville Board of Education and the City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and OTG 3, LLC. Real Property Tax. Value Found. Board Members concur.

2003-G-800 Richard L. Peterson, Sr. v. Montgomery County Board of Revision, and Montgomery County Auditor. Real Property Tax. Remanded with Instructions. Board Members concur.

 

DISMISSALS AND STIPULATIONS

2002-B-2239, 2002-B-2240 Brooklyn City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Brookridge Management, Inc. Real Property Tax. Voluntary Dismissal. Board Members concur.

2002-A-2670 Cleveland Heights/University Heights City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Wasserstein Family Ltd., Partnership. Real Property Tax. Stipulated. Board Members concur.

2003-B-252 Firstmerit Bank, NA. v. Medina County Board of Revision, and Medina County Auditor. Real Property Tax. Stipulated. Board Members concur.

2003-B-667 Community of the Holy Spirit Church v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Voluntary Dismissal. Board Members concur.

2003-B-856 Fairfield Affordable Housing, Inc. v. Fairfield County Board of Revision, Fairfield County Auditor, and Lancaster City Schools Board of Education. Real Property Tax. Voluntary Dismissal. Board Members concur.

2003-M-945 Eastern Sky Ministries & John David Fridley v. Madison County Board of Revision, and Madison County Auditor. Real Property Tax. Stipulated. Board Members concur.

2003-R-1003 Drew Land Company v. Tuscarawas County Board of Revision, Tuscarawas County Auditor, and Tuscarawas Valley Local School District Board of Education. Real Property Tax. Voluntary dismissal. Board Members concur.

 

MISCELLANEOUS

2001-M-57 through 2001-M-64 The Cleveland Electric Illuminating Company, the Pennsylvania Power Company, the Toledo Edison Company, and the Ohio Edison Company v. Lake County Board of Revision, Lake County Auditor, and Perry Local School District Board of Education. Real Property Tax. Certification. Board Members concur.

 

INTERIM ORDERS BY ATTORNEY EXAMINERS

2002-R-1872, 2002-R-1873, 2002-R-1874 ARI, an Ohio General Partnership v. Portage County Board of Revision, Portage County Auditor, and the Aurora City Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

2002-R-2553 Village Green of Beachwood v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Beachwood Board of Education. Real Property Tax. Denying Continuance Request.

2003-R-261, 2003-R-262, 2003-R-263, 2003-R-264, 2003-R-265 UCAR Carbon Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Parma City School District Board of Education. Real Property Tax. Granting Appellant's Request for a Hearing.

2003-G-424 Alyce Jones-Stearns v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax Penalty Remission. Requiring Appellant to Show Cause.

2003-G-559 Moss Properties, LLC v. Franklin County Board of Revision, Franklin County Auditor, and Groveport-Madison Local Schools Board of Education. Real Property Tax. Compelling Discovery.

2003-G-663 Strongsville Board of Education and City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Pearl Drake, LLC. Real Property Tax. Compelling Discovery.

2003-G-681, 2003-G-682 Strongsville Board of Education and City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Strongsville Senior Associates, Ltd. Real Property Tax. Compelling Discovery.

2003-V-981, 2003-V-1066, 2003-V-1067, 2003-V-1068 John J. Carney, Trustee and Berea City School District v. Cuyahoga County Board of Revision, and the Cuyahoga County Auditor. Real Property Tax. Granting Motion to Extend Discovery.

2003-J-1034 Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Alvin I. Krenzler. Real Property Tax. Denying Motion to Extend Discovery Deadline.

2003-R-1105 Sturgeon Point Homeowners Assn. v. Ashtabula County Board of Revision and Ashtabula County Auditor. Real Property Tax. Requiring Appellant to Show Cause.

2003-G-1231 Sanford C. Oyer v. Wayne County Board of Revision and Wayne County Auditor. Real Property Tax. Requiring Appellant to Show Cause and Requiring BOR to file Statutory Transcript.

2003-B-1338, 2003-B-1339, 2003-B-1340, 2003-B-1341 First Federated Savings & Loan v. Knox County Board of Revision, Knox County Auditor, and Mt. Vernon City Schools Board of Education. Real Property Tax. Consolidated.

2003-B-1359 Storage Trust Properties, LP v. Franklin County Board of Revision, Franklin County Auditor, and the Columbus City Schools Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

2003-G-1373 Joseph Martin Yankovich v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Requiring Appellant to Show Cause.

2003-R-1412 Continent Commercial I, LLC. v. Franklin County Board of Revision, Franklin County Auditor, and Board of Education of the Columbus City Schools. Real Property Tax. Requiring Appellant to Show Cause.

2003-R-1479, 2003-R-1492 J.G. North Olmsted Hotel, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and North Olmsted City School District Board of Education. Real Property Tax. Consolidation.

2003-M-1514, 2003-M-1559 Cedar Center, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Heights/University Heights City School District Board of Education. Real Property Tax. Consolidation.

2003-B-1574 Bradley A. Ekvall v. Hamilton County Board of Revision, and Hamilton County Auditor. Real Property Tax. Requiring Appellant to Show Cause.

2003-J-1636, 2003-J-1745 Amherst Board of Education v. Lorain County Board of Revision, Lorain County Auditor, and Acadia Amherst LLC. Real Property Tax. Consolidation.