12:00 P.M. FRIDAY

January 9, 2004

2002-V-103 Federated Department Stores v. Thomas M. Zaino, Tax Commissioner of Ohio. Corporation Franchise Tax. Tax Commissioner reversed. Board members concur.

2002-J-1828 through 2002-J-1835 Oberlin Manor Ltd. v. Lorain County Board of Revision, Lorain County Auditor, and the Board of Education of the Lorain City Schools. Real Property Tax. Value found. Board members concur.

2002-M-1843 Carriage Court Lancaster Ltd. Part. v. Fairfield County Board of Revision, the Fairfield County Auditor and the Lancaster City School District Board of Education. Real Property Tax. Value found. Board members concur.

2002-N-2510 Thomas M. and C.M. Nosek v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Value found. Board members concur.

2003-K-93 Honda of America Mfg., Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Air Pollution Control Certificate. Tax Commissioner affirmed. Board members concur.

2003-V-650 Joseph J. and Cecilia D. Gleisinger v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. BOR affirmed. Board members concur.

2003-T-767 Arthur H. and Evelyn L. Dillemuth v. Geauga County Board of Revision and the Geauga County Auditor. Real Property Tax. Remanded with instructions. Board members concur.

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

2003-G-1059 Board of Education of the Dublin City Schools v. Union County Board of Revision, Union County Auditor, and Tartan Development Company, West, LLC. Real Property Tax. BOR reversed--remanded. Board members concur.

2003-R-1072 Jacob Flora v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax Penalty Abatement. Tax Commissioner affirmed. Board members concur.

2003-A-1088 James R. Rehm v. Wayne County Board of Revision and Wayne County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

2003-M-1232 All Service Plastic Molding Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax Penalty Abatement. Tax Commissioner affirmed. Board members concur.

2003-A-1298 Paul Rindler v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

2003-N-1403 Thomas and Barbara Hughes v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

2003-T-1423 Jennifer S. Puckett v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Dismissed--lack of jurisdiction. Board members concur.

2003-R-1462 Floyd R. Smith v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

2003-T-1529 Village of New Rome v. Franklin County Budget Commission. Budget Commission LGF. Dismissed--lack of jurisdiction. Board members concur.

2003-M-1530 564 South High Street v. Franklin County Board of Revision, the Franklin County Auditor and the Board of Education of the Columbus City Schools District. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

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

2002-B-1583 G.C. Acquisition Corp. v. Lake County Board of Revision, Lake County Auditor, and Willoughby-Eastlake School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-T-1868 Pulte Homes of Ohio Corporation v. Lake County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2002-T-1878 Pulte Homes of Ohio Corporation v. Lake County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2002-T-1880 Pulte Homes of Ohio Corporation v. Lake County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2002-T-1881 Pulte Homes of Ohio Corporation v. Lake County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2002-T-1882 Pulte Homes of Ohio Corporation v. Lake County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2002-T-1883 Pulte Homes of Ohio Corporation v. Lake County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2002-T-1884 Pulte Homes of Ohio Corporation v. Lake County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2002-T-1885 Pulte Homes of Ohio Corporation v. Lake County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2002-T-1886 Pulte Homes of Ohio Corporation v. Lake County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2002-T-1887 Pulte Homes of Ohio Corporation v. Lake County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2002-T-1888 Pulte Homes of Ohio Corporation v. Lake County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2002-T-1889 Pulte Homes of Ohio Corporation v. Lake County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2002-T-1890 Pulte Homes of Ohio Corporation v. Lake County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2002-T-1894 Pulte Homes of Ohio Corporation v. Lake County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2002-T-1895 Pulte Homes of Ohio Corporation v. Lake County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2002-T-1896 Pulte Homes of Ohio Corporation v. Lake County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2002-T-1897 Pulte Homes of Ohio Corporation v. Lake County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2002-T-1898 Pulte Homes of Ohio Corporation v. Lake County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2002-A-1990 Buckeye Union Insurance Co. v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City School District. Real Property Tax. Stipulated. Board members concur.

2002-V-2050 M & R Tire Service, Inc. 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-N-2147 ERITC Realty, LLC v. Lake County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2002-V-2170, 2002-V-2171, 2003-V-68 Cleveland Municipal School District Board of Education and Royal Financing v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2002-J-2233, 2002-J-2234 Euclid City School District Board of Education v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2002-G-2250 Deborah Salzberg, Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Parma City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-T-2279 KA BE Investment Company, Inc. v. Lake County Board of Revision, the Lake County Auditor, and Mentor Exempted Village School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-R-2321 Columbus West Joint Venture and its successor CORAC Westland, LLC v. Franklin County Board of Revision, Franklin County Auditor, and South-Western City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-R-2326, 2002-R-2332, 2002-R-2435 Columbus West Joint Venture and its successor CORAC Westland, LLC v. Franklin County Board of Revision, Franklin County Auditor, and South-Western City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2002-A-2339 Steven J. and Lauren B. Spilman v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Dismissed. Board members concur.

2002-T-2370 Security Federal Savings & Loan, nka Firstmerit Bank, NA v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Mayfield Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-M-2397 Royal Financing, LLC 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-G-2421 Rockport Retirement Ltd. Part. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Rocky River Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-A-2506, 2002-A-2692 RX Cleveland Heights Investors LLC, Rite Aid of Ohio, Inc. and Cleveland Heights/University Heights City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-J-2587, 2002-J-2588 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Northfield Park Apartments. Real Property Tax. Dismissed. Board members concur.

2002-A-2671 Cleveland Heights/University Heights City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and S.A.A., Inc. Real Property Tax. Stipulated. Board members concur.

2002-A-2713 Westcreek Company An Ohio General Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Independence Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-V-2714 Associated Steel Co., Inc. 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-B-2722 Saltzman, Burton P & R Realty Co., Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland East/River School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2002-B-2724 Larchwood Place Development Co. 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-P-2740 CG Erieview LLC, as Successor to Erieview Joint Venture, CG Galleria LLC and Connecticut General Life Insurance Co. 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-J-2744 Franklin Blvd. Nursing Home, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-P-2771 SIA II, Ltd. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Solon Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-N-2794 Normandy Assoc. Ltd. Partn. V. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Rocky River Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-M-4 Neff Shore Partnership v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Cleveland Municipal School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2003-P-32 Charter One Bank FSB, as Successor in Interest to First American Savings Bank v. Stark County Board of Revision, the Stark County Auditor, and Jackson Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-G-52 Patricia Rischar v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Dismissed. Board members concur.

2003-R-95 Bailey Brothers, Inc. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-T-234 Bedford Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Goudreau Management Corp. Real Property Tax. Dismissed. Board members concur.

2003-T-235 Bedford Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Goudreau Management Corp. Real Property Tax. Dismissed. Board members concur.

2003-J-236 Bedford Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Sylvia Naiman Trust. Real Property Tax. Dismissed. Board members concur.

2003-J-237 Bedford Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Sylvia Naiman Trust. Real Property Tax. Dismissed. Board members concur.

2003-J-238 Bedford Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Sylvia Naiman Trust. Real Property Tax. Dismissed. Board members concur.

2003-J-239 Bedford Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Sylvia Naiman Trust. Real Property Tax. Dismissed. Board members concur.

2003-J-242 Bedford Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Sylvia Naiman Trust. Real Property Tax. Dismissed. Board members concur.

2003-J-243 Bedford Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Sylvia Naiman Trust. Real Property Tax. Dismissed. Board members concur.

2003-A-290 Cornerstone Ltd. Partnership v. Delaware County Board of Revision, Delaware County Auditor, and the Board of Education of the Olentangy Local Schools. Real Property Tax. Dismissed. Board members concur.

2003-A-351, 2003-A-352 Board of Education for the Orange City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Marotta Glazer Realty Company. Real Property Tax. Dismissed. Board members concur.

2003-R-443, 2003-R-444 Carl Gumina, Trustee v. Ashtabula County Board of Revision and Ashtabula County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-N-467 RPK Properties, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Lakewood Board of Education. Real Property Tax. Dismissed. Board members concur.

2003-R-754 Waseem A. Roshen v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Dismissed. Board members concur.

2003-V-880 Lee Heinen Trust 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-G-972 Walter James and Kathleen Ann Cogar v. Ashtabula County Board of Revision and Ashtabula County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-V-1002 Board of Education for the Orange City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Westwinds Development Corp. Real Property Tax. Dismissed. Board members concur.

2003-J-1008 Jeffrey Allen Haynes v. Ashtabula County Board of Revision and the Ashtabula County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-G-1027 Berry Alycia v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-P-1033 National City Bank, Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Mayfield Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-N-1206, 2003-N-1224 Midway Associates v. Lorain County Board of Revision, Lorain County Auditor, and Board of Education of the Elyria City School District. Real Property Tax. Dismissed. Board members concur.

2003-V-1282 Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Pilhartz Building Co. Real Property Tax. Dismissed. Board members concur.

2003-V-1283 Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Pilhartz Building Co. Real Property Tax. Dismissed. Board members concur.

2003-V-1284 Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Pilhartz Building Co. Real Property Tax. Dismissed. Board members concur.

2003-A-1557 Board of Education of the Garfield Heights City Schools v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Garfield Group, Ltd. Real Property Tax. Dismissed. Board members concur.

2002-J-352 Frederick A. DeLuca v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Remand. Board members concur.

2002-J-1205 Cincinnati School District Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor, and Blue Ash Investments, Inc. Real Property Tax. Certification. Board members concur.

2002-T-2012 Columbus City School District Board of Education v. Franklin County Board of Revision, the Franklin County Auditor, and Great Western Shopping Center Co. Real Property Tax. Vacating prior dismissal and confirming stipulation. Board members concur.

2002-R-2278 Robert Koscielny, Trustee, Valleyview Hub Limited Partnership, as of 1/1/00 Sidney W. Caplan, Trustee, and S. W. Caplan, Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cuyahoga Heights Board of Education. Real Property Tax. Remand. Board members concur.

2002-T-2552, 2002-T2569, 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. Denying motion to reconsider. Board members concur.

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. Denying motion to reconsider. Board members concur.

2003-K-155 through 2003-K-162 City of Zanesville v. Thomas M. Zaino, Tax Commissioner of Ohio, and the Zanesville City Schools Board of Education. Real Property Tax Exemption. Nunc pro tunc. Board members concur.

2003-R-259 Dinaco, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Remand. Board members concur.

2003-K-434 Value City Department Stores, Inc. V. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Remand. Board members concur.

2003-A-541 John W. Desrosiers & Chrystal D. Desrosiers v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax Exemption. Denying motion for reconsideration. Board members concur.

2002-R-1688 27981 Euclid Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Euclid City School District Board of Education. Real Property Tax. Granting motion to extend briefing dates.

2002-R-1741 Lancaster City Schools Board of Education v. Fairfield County Board of Revision, Fairfield County Auditor, and Mark A. Sells. Real Property Tax. Granting motion to extend briefing dates.

2003-V-1022 Zdzislaw and Margaret Klaczek v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Show cause.

2003-P-1082 Hubbard Exempted Village School District Board of Education v. Trumbull County Board of Revision, Trumbull County Auditor and J. Gary Burke/OKKE, Inc. Real Property Tax. Show cause.

2003-A-1108 Westview Land, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Olmsted Falls Board of Education. Real Property Tax. Compelling discovery.

2003-A-1874 Becton Dickinson Co. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Requiring appellant to show cause.

2003-M-1941, 2003-M-1942 OHM Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Corporate Franchise Tax. Granting petition to appear pro hac vice.

2003-V-2143 Fairlawn Care, LLC v. Summit County Board of Revision, Summit County Auditor, and the Board of Education for the Copley-Fairlawn School District. Real Property Tax. Requiring appellant to show cause.

* Issued Previously