OHIO BOARD OF TAX APPEALS

3:00 P.M. FRIDAY

January 16, 2004

MERIT DOCKET

2002-V-1613 Lewell, LLC v. Montgomery County Board of Revision, the Montgomery County Auditor, and the Vandalia-Butler School District. Real Property Tax. Remanded with instructions. Board members concur.

2002-V-2006 W.S. Carlile & Sons Co. v. Franklin County Board of Revision, Franklin County Auditor, and the Board Education of the Columbus City Schools. Real Property Tax. Value found. Board members concur.

2003-M-1140 Outsource Services Network, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed--lack of jurisdiction. Board members concur.

2003-N-1160 The Peigowski Estates, Inc. v. Trumbull County Board of Revision and the Trumbull County Auditor. Real Property Tax. Remanded with instructions. Board members concur.

2003-J-1208 Paul Penquite v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

2003-M-1268 Claude H. Rowland v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

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

 

DISMISSALS AND STIPULATIONS

2002-V-2221, 2002-V-2222 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and 1352 West 6th Street Limited Partnership. Real Property Tax. Stipulated. Board members concur.

2002-R-2301 Columbus West Joint Venture and its successor CORAC Westland LLC v. Franklin County Board of Revision, Franklin County Auditor, and South-Western City Schools District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-R-480 Sandelman Sanford, Trustee 1/2 v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Parma Board of Education. Real Property Tax. Stipulated. Board members concur.

 

MISCELLANEOUS

2003-V-552 Michael D. Price v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

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-A-709, 2003-A-734 Pepper Pike Place Associates, LLC and Board of Education for the Orange City School District v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Granting motion to quash.

2003-M-763 Kimco Realty Corporation v. Medina County Board of Revision, the Medina County Auditor, and Brunswick City School District Board of Education. Real Property Tax. Requiring appellant to show cause.

2003-R-1240, 2003-R-1241, 2003-R-1260 Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Amitel Middleburg Heights Limited Partnership. Real Property Tax. Granting motion to compel discovery.

2003-R-1273, 2003-R-1276 Sun Dic Acquisition Corporation v. Hamilton County Board of Revision, Hamilton County Auditor, and the Cincinnati School District Board of Education. Real Property Tax. Granting the board of education's motion to compel discovery.

2003-J-2115, 2003-J-2116, 2003-J-2128, 2003-J-2129 Copper Kettle Marina Inc. and S. Sandy Satullo II v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Consolidating Appeals.

2003-R-2123 Filenes Basement, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Requiring appellant to show cause.

2003-J-2164 Kumho Tire U.S.A., Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Requiring appellant to show cause.

2003-V-2166 Lin-Rose, Inc. v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education for the Columbus City School District. Real Property Tax. Requiring appellant to show cause.