OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

January 30, 2004

MERIT DOCKET

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. Remanded with instructions. Board members concur.

2003-T-907 Grammas Properties IV, LLC v. Clermont County Board of Revision, the Clermont County Auditor, and West Clermont Local School District Board of Education. Real Property Tax. Remanded with instructions. Board members concur.

2003-V-1360 Cardinal Local School District Board of Education v. Geauga County Board of Revision, the Geauga County Auditor, and Starwood Properties LLC. Real Property Tax. Remanded with instructions. Board members concur.

2003-T-1457, 2003-T-1458 George E. Lucas, Trustee v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Remanded with instructions. Board members concur.

 

DISMISSALS AND STIPULATIONS

2002-R-254 Premier Restaurant Management Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and North Royalton Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-R-1928 Dublin City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Meijer Realty Co. Real Property Tax. Stipulated. Board members concur.

2002-N-2281 K & D Enterprises Inc. v. Lake County Board of Revision, Lake County Auditor, and the Willoughby-Eastlake School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-B-2519 Chernin Management Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the East Cleveland Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-J-1255 180 Euclid Avenue, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Dismissed. Board members concur.

 

MISCELLANEOUS

2002-M-1924 ICG Equipment, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Remand. 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 School District Board of Education. Real Property Tax. Corrected stipulation. Board members concur.

2002-N-2804 Big Daddy's Food Service, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board members concur.

2003-M-1314 G & I Executive Centre LLC v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Denying motion in limine. Board members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2002-A-139 Mary Snider, Auditor, Union County, Ohio v. Thomas M. Zaino, Tax Commissioner of Ohio and Honda Transmission Mfg. of America Inc. Personal Property Tax. Requiring appellant to show cause.

2002-A-142 Michael Yoder, Auditor, Logan County, Ohio v. Thomas M. Zaino, Tax Commissioner of Ohio and Honda Transmission Mfg. of America, Inc. Personal Property Tax. Requiring appellant to show cause.

2002-A-146 Joseph P. DeWeese, Auditor, Shelby County, Ohio v. Thomas M. Zaino, Tax Commissioner of Ohio and Honda Transmission Mfg. of America, Inc. Personal Property Tax. Requiring appellant to show cause.

2003-M-968 Eastern Sky Ministries & John David Fridley v. Lucas County Board of Revision, the Lucas County Auditor and Board of Education of the Anthony Wayne Local Schools. Real Property Tax. Denying motion to dismiss.

2003-J-1075, 2003-J-1076 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Snow Road, LLC. Real Property Tax. Consolidated.

2003-T-1449 Second Berkshire Properties LLC v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Denying motion to compel discovery.

2003-M-1469 Savanna Teachers Properties, Inc. v. Hamilton County Board of Revision, the Hamilton County Auditor, and Cincinnati School District Board of Education. Real Property Tax. Compelling discovery.

2003-T-1484 Greystone Group Rockside v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Garfield Heights Board of Education. Real Property Tax. Compelling discovery.

2003-T-1751 Duke Realty Limited Partnership v. Hamilton County Board of Revision, the Hamilton County Auditor, and Sycamore Community School District Board of Education. Real Property Tax. Compelling discovery.

2003-M-1948 through 2003-M-2032 Vienna Woods Townhomes Limited v. Stark County Board of Revision and Stark County Auditor. Real Property Tax. Consolidated.

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

2004-R-19, 2004-R-34 Brooklyn City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Carrabbas Italian Grill, Inc.
Brooklyn City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and CB Brooklyn O, LLC. Real Property Tax. Granting in part and denying in part the consolidation of appeals.