OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY
December 12, 2003
MERIT DOCKET
2002-G-1222 Daniel L. Gifford v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Affirmed in part and remanded. Board members concur.
2002-G-1538 Khalid B. Darr v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Value found. Board members concur.
2002-R-1602 Nabil Nasrallah, Responsible Party for Nabil Enterprises, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax Personal Liability. Tax Commissioner affirmed. Board members concur.
2002-T-2552, 2002-T-2569, 2002-T-2571 The Higbee Company, the City of Strongsville, and the Strongsville Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Value found. Board members concur.
2003-G-7 Dennis I. Harrison v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Value found. Board members concur.
2003-K-155 thru 2003-K-165 City of Zanesville v. Thomas M. Zaino, Tax Commissioner of Ohio and the Zanesville City Schools Board of Education. Real Property Tax Exemption. Tax Commissioner affirmed. Board members concur.
2003-A-541 John W. Desrosiers & Crystal D. Desrosiers v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax Exemption. Tax Commissioner affirmed. Board members concur.
2003-N-560 Marjorie W. Deane v. Miami County Board of Revision and Miami County Auditor. Real Property Tax. Value found. Board members concur.
2003-K-757 Todd Detering v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner Affirmed. Board members concur.
DISMISSALS AND STIPULATIONS
2002-P-1639 Alpha Health Care Center v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Berea Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-G-1844 Washington Properties, Inc. v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Stipulated. Board members concur.
2002-P-1862 Robert D. and Maura A. Kehoe v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.
2002-T-1952 D.S. Cohon, Inc. 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-T-1975, 2002-T-2261, 2002-T-2262 Twin Towers, Ltd. and Westlake City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.
2002-P-1983, 2002-P-1984 Bedford Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Wyleco, Inc. Real Property Tax. Stipulated. Board members concur.
2002-G-2104 Cleveland Heights/University Heights City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Franchise Realty Interstate Corp. Real Property Tax. Dismissed. Board members concur.
2002-J-2156, 2002-J-2157, 2002-J-2644, 2002-J-2645, 2002-J-2646, 2002-J-2647 G.C. Acquisition Corp. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Berea City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-G-2231, 2002-G-2232 Euclid City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Fame Midamco Co. Real Property Tax. Stipulated. Board members concur.
2002-G-2347, 2002-G-2348 Brecksville-Broadview Heights Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Route 82 Ltd. Real Property Tax. Stipulated. Board members concur.
2002-V-2390, 2002-V-2533, 2002-V-2534, 2002-V-2541 The Brantley/Synergy Project LLC and The Orange City School District Board of Education v. Cuyahoga County Board of Revision, and the Cuyahoga County Auditor. Real Property Tax. Dismissed. Board members concur.
2002-J-2410 Marvin Chernin, Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the East Cleveland Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-A-2499, 2002-A-2668 Gates Mills Towers III Development Co. and Mayfield City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.
2002-V-2515, 2002-V-2696 Landerhaven Country Club Estates Ltd. and Mayfield City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.
2002-R-2672, 2002-R-2768 North Olmsted City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Columbia Village Apartments. Real Property Tax. Stipulated. Board members concur.
2002-G-2700 Parma City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and J & D Miller Enterprises, Ltd. Real Property Tax. Stipulated. Board members concur.
2002-V-2745 Lextech Industries, 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.
2003-J-286 Fleagle Real Estate, LLC v. Delaware County Board of Revision, Delaware County Auditor, and the Olentangy Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-K-340 Joseph K. Quinlan v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-V-746 Jon F. Drosdick v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-V-806 Thomas D. Stuecheli v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-V-963 Cincinnati School District Board of Education v. Hamilton County Board of Revision, the Hamilton County Auditor, and Towerview Associates, LLC. Real Property Tax. Stipulated. Board members concur.
2003-G-1435, 2003-G-1445 Avon Local Schools Board of Education and Milkmart Property XXIX LLC and Mac's Convenience Stores LLC as their interests may appear v. Lorain County Board of Revision and Lorain County Auditor. Real Property Tax. Stipulated. Board members concur.
MISCELLANEOUS
2003-V-137 William Schmidt v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board members concur.
2003-V-138 Thurman W. Smith v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2003-M-122, 2003-M-1156 55 North Broadway LLC v. Ashtabula County Board of Revision and the Ashtabula County Auditor. Real Property Tax. Consolidated.
2003-M-379, 2003-M-380 Burton A. Kleinman, Trustee v. Hamilton County Board of Revision and the Hamilton County Auditor. 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 appellant to show cause.
2003-G-1110 D & F Management and Properties v. Trumbull County Board of Revision, Trumbull County Auditor, and Hubbard Exempted Village School District Board of Education. Real Property Tax. Requiring parties to show cause.
2003-N-1160 The Peigowski Estates, Inc. v. Trumbull County Board of Revision and the Trumbull County Auditor. Real Property Tax. Requiring appellant to show cause.
2003-J-1208 Paul Penquite v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Requiring appellant to show cause.
2003-M-1218 Brenda G. Beach v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Requiring appellant to show cause.
2003-G-1263 Ruth M. Knox v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Requiring appellant to show cause.
2003-M-1268 Claude H. Rowland v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Requiring appellant to show cause.
2003-A-1298 Paul Rindler v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Requiring appellant to show cause.
2003-G-1331 Evergreen 58 Corporation v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Municipal School District Board of Education. Real Property Tax. Requiring appellant to show cause and requiring BOR to file statutory transcript.
2003-G-1491 Carol Steele v. Clinton County Board of Revision and Clinton County Auditor. Real Property Tax. Requiring appellant to show cause.
2003-V-1579 Chester Partyka v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Requiring appellant to show cause.