OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY
January 23, 2004
MERIT DOCKET
2002-R-1161, 2002-R-2248 Robert L. Mizerik v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Value found. Board members concur.
2002-M-1284 Messina Floor Covering, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board members concur.
2002-V-1596 Board of Education of the Vandalia-Butler City School District v. Montgomery County Board of Revision, Montgomery County Auditor, and Timberlake, LP. Real Property Tax. Value found. Board members concur.
2002-V-1736 Hilliard City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Thomas Asset Management, LP. Real Property Tax. Value found. Board members concur.
2002-R-2211 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Ivan and Michelle Haggins. Real Property Tax. Value found. Board members concur.
2002-R-2212 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Ivan and Michelle Haggins. Real Property Tax. Value found. Board members concur.
2002-A-2299, 2002-A-2300 Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and DeBartolo Public Square Incorporated. Real Property Tax. Remanded with instructions. Board members concur.
2002-G-2433 BAPU, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Berea City School District Board of Education. Real Property Tax. BOR affirmed. Board members concur.
2003-V-107 Datta Corporation, dba Britton's Market v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board members concur.
2002-M-319 SCM Chemicals, Inc. nka Millennium Inorganic Chemicals v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed in part and reversed in part--remanded. Board members concur.
2003-G-321 Cleveland Heights/University Heights City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and David N. Myers. Real Property Tax. Remanded with instructions. Board members concur.
2003-M-379, 2003-M-380 Burton A. Kleinman, Trustee v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. BOR affirmed. Board members concur.
2003-M-862 Jan A. Burkhard v. Henry County Board of Revision and the Henry County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Ms. Margulies and Mr. Eberhart concur; Ms. Jackson not participating.
2003-V-1579 Chester Partyka v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Remanded with instructions. Board members concur.
DISMISSALS AND STIPULATIONS
2002-M-1714 Carter Miles v. Summit County Board of Revision, Summit County Auditor, and the Akron City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-M-1715 2270 Romig LLC v. Summit County Board of Revision, Summit County Auditor, and the Akron City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-M-2215, 2002-M-2216, 2002-M-2715 Charter One Bank FSB as successor in interest to Cuyahoga Savings Assoc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-R-2298 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-J-2592, 2002-J-2593 Strongsville Board of Education and City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and May Department Stores, Inc. Real Property Tax. Dismissed. Board members concur.
2002-M-2686 North Olmsted Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Victoria Plaza Ltd. Liability Co. Real Property Tax. Stipulated. Board members concur.
2002-P-2728 Antonino Motta v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Chagrin Falls Board of Education. Real Property Tax. Dismissed. Board members concur.
2002-R-2759 through 2002-R-2765 FJR Properties, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Olmsted Falls Board of Education. Real Property Tax. Dismissed. Board members concur.
2002-B-2778 Winnie I. Sargeant v. Clark County Board of Revision and Clark County Auditor. Real Property Tax. Stipulated. Board members concur.
2002-G-2813 Cannon Road Properties, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bedford Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-J-34 Canton Ravenna Limited Partnership v. Stark County Board of Revision, Stark County Auditor, and the Canton Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-M-118, 2003-M-119 Board of Education for the Orange City School District v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Chagrin Delta Company. Real Property Tax. Stipulated. Board members concur.
2003-M-199, 2003-M-200 Calico Real Estate Group v. Franklin County Board of Revision, the Franklin County Auditor and Dublin City School District Board of Education. Real Property Tax. Dismissed. Board members concur.
2003-A-240, 2003-A-241 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Meadowbrook Development Corp. Real Property Tax. Dismissed. Board members concur.
2003-T-315 USA Parking Systems, 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.
2003-M-519, 2003-M-520 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, CG Erieview LLC, CG Galleria LLC and Connecticut General Life Insurance Co. Real Property Tax. Stipulated. Board members concur.
2003-K-575, 2003-K-576, 2003-K-577 GE Engine Services, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Air Pollution Control Certificate. Dismissed. Board members concur.
2003-K-578, 2003-K-579 GE Quartz, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Air Pollution Control Certificate. Dismissed. Board members concur.
2003-A-671 Pavo & Jozefina Pavic v. Lake County Board of Revision, Lake County Auditor, and Mentor Exempted Village School District. Real Property Tax. Stipulated. Board members concur.
2003-R-896, 2003-R-897 Clermont Villa Ltd. Part. (An Ohio Ltd. Part.) v. Clermont County Board of Revision, Clermont County Auditor, and Clermont NE Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-N-948 Deborah Homan v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-B-973 Andrew and Lucy Kotlarsic v. Geauga County Board of Revision and Geauga County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-M-1009 Board of Education for the Orange City School District v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Frank H. Porter, Trustee. Real Property Tax. Stipulated. Board members concur
2003-M-1010 Board of Education for the Orange City School District v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Frank H. Porter, Trustee. Real Property Tax. Stipulated. Board members concur.
2003-V-1096 West Clermont Local School District Board of Education v. Clermont County Board of Revision, Clermont County Auditor, and Meijer Stores Limited Partnership. Real Property Tax. Stipulated. Board members concur.
2003-J-1104 West Clermont Local School District Board of Education v. Clermont County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2003-V-1213 Ritman Acres Limited Partnership v. Wayne County Board of Revision and the Wayne County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-N-1270, 2003-N-1271 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, et al. Real Property Tax. Dismissed. Board members concur.
2003-N-1310 KA BE Investment Company, Inc. v. Lake County Board of Revision, Lake County Auditor, and the Mentor Exempted Village Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-A-1852 Mede America Corporation of Ohio v. Summit County Board of Revision, Summit County Auditor, and Twinsburg City School District Board of Education. Real Property Tax. Dismissed. Board members concur.
MISCELLANEOUS
2000-M-391 Elwood Engineered Castings Co. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Certification. Board members concur.
2002-V-2319, 2002-V-2320 City of Strongsville and the Strongsville Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Second Berkshire Properties, Inc. Real Property Tax. Correcting stipulation. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2003-A-1266 Cross Country Inns, LLC v. Hamilton County Board of Revision, Hamilton County Auditor, and the Board of Education of the Princeton City School District. Real Property Tax. Compelling discovery.
2003-V-1384 W & D Oakwood, LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Bedford Falls Board of Education. Real Property Tax. Granting motion to extend discovery.
2003-N-1468 Regency Centers, LP v. Hamilton County Board of Revision, Hamilton County Auditor, and the Cincinnati School District Board of Education. Real Property Tax. Granting motion to compel discovery.
2004-P-28 George Mathew v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Show cause.