OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

February 6, 2004

MERIT DOCKET

2002-M-976 MascoTech, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board members concur.

2002-M-1209, 2002-M-1210, 2002-M-1781, 2002-M-1785 Hocking Valley Mall, LLC v. Fairfield County Board of Revision, the Fairfield County Auditor and the Board of Education of the Lancaster City School District. Real Property Tax. Value found. Board members concur.

2002-A-1997 API Lancaster Ohio Inc. v. Fairfield County Board of Revision, the Fairfield County Auditor and the Board of Education of the Lancaster City School District. Real Property Tax. Value found. Board members concur.

2002-N-2005 Two Metro Place Company v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Dublin City Schools. Real Property Tax. Value found. Board members concur.

2002-B-2017 Board of Education of the Columbus City School District v. Franklin County Board of Revision, the Franklin County Auditor, Joseph J. Parsler, et al. and Lowe's Home Centers, Inc. Real Property Tax. Value found. Board members concur.

2002-A-2511 Bedford Properties, Ltd. aka Bedford Retirement Village v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District. Real Property Tax. Value found. Board Members concur.

2002-A-2810, 2003-A-1070 Raymond L. Ferrone v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Value found. Board members concur.

2003-P-463 Marmont, Ltd. v. Summit County Board of Revision, Summit County Auditor and the Copley-Fairlawn City School District Board of Education. Real Property Tax. Value found. Board members concur.

2003-B-471 Strongsville Board of Education & the City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Westwood Farms. Real Property Tax. Remanded with instructions. Board members concur.

2003-N-762 Warrensville Heights Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and BRS Enterprises, Inc. Real Property Tax. Value found. Board members concur.

2003-G-859 Igor V. & Judith A. Golovcsenko v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Remanded with instructions. Board members concur.

2003-A-876 Zion Evangelical Lutheran Church v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax Exemption. Tax Commissioner affirmed. Board members concur.

2003-V-1022 Zdzislaw and Margaret Klaczek v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

2003-M-1048, 2003-M-1049 Euclid City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Gateway Health Care Centers, L.P. Real Property Tax. Remanded with instructions. Board members concur.

2003-K-1277 Diane J. Jones, Trustee v. Geauga County Board of Revision and Geauga County Auditor. Real Property Tax. Remanded with instructions. Board members concur.

2003-J-1299 Brian J. Breth and Clyde Simon v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

2003-B-1359 Storage Trust Properties, LP v. Franklin County Board of Revision, the Franklin County Auditor, and the Columbus City School District Board of Education. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

2003-G-1491 Carol Steele v. Clinton County Board of Revision and Clinton County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

2003-J-1500, 2003-J-1502, 2003-J-1503, 2003-J-1504, 2003-J-1505 City of Cleveland and Business Aircraft Center, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. BOR affirmed. Board members concur.

2003-J-1501 City of Cleveland and Business Aircraft Center, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. BOR reversed--remanded. Board members concur.

2003-J-1534 Fourth Leonard, Ltd. v. Delaware County Board of Revision, Delaware County Auditor, and the Board of Education of the Delaware City School District. Real Property Tax. Remanded with instructions. Board members concur.

2003-R-1813 Cincinnati School District Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor, and Cincinnati Club Building Associates. Real Property Tax. Value found. Board members concur.

2003-A-1820 Headrest Association v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Remanded with instructions. Board members concur.

2003-A-1874 Becton Dickinson Co. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed--lack of jurisdiction. Board members concur.

 

DISMISSALS AND STIPULATIONS

2002-R-1162, 2002-R-1164 RX Cleveland Investors, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-A-1810 RX Medina Investors LLC (Plewinski & Plewinski, Ltd., a Florida Ltd. Part.) and Rite Aid of Ohio, Inc. Real Property Tax. Stipulated. Board members concur.

2002-G-1914 AKNR Properties, LLC v. Summit County Board of Revision, Summit County Auditor, and Nordonia Hills City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-G-1931, 2002-G-1932 Hilliard City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Meijer Inc./Meijer Stores LP. Real Property Tax. Stipulated. Board members concur.

2002-B-2013 Columbus City School District Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Meijer Inc./Meijer Stores Ltd. Ptsp. Real Property Tax. Dismissed. Board members concur.

2002-T-2056, 2002-T-2057 Board of Education for the Orange City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Hallwood 95 L.P. Real Property Tax. Dismissed. Board members concur.

2002-R-2297 Society National Bank, Trustee, and Key Bank, N.A. its Successor v. Lorain County Board of Revision and Lorain County Auditor. Real Property Tax. Stipulated. Board members concur.

2002-A-2335 Meijer Inc./Meijer Stores Ltd Partnership v. Franklin County Board of Revision, Franklin County Auditor, and the Plain Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-B-2379 1001-1015 Euclid Associates v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-J-2502 Deville North & South Apartments, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Beachwood Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-R-2553 Village Green of Beachwood v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Beachwood Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-G-2609, 2002-G-2610, 2002-G-2769 Berea City School District Board of Education and Baldwin Park Limited Liability Co. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Dismissed. Board members concur.

2002-R-2664, 2002-R-2665, 2002-R-2767 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Parkbrook Company.
The Parkbrook Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Berea City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2002-V-2684, 2002-V-2780 4879 Columbia Road Company and North Olmsted School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-A-98 Old Phoenix National Bank nka FirstMerit Bank, NA v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-G-148 Milkmart Property XXVII LLC v. Delaware County Board of Revision, Delaware County Auditor, and Olentangy Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-G-195 Daniel Verghese (General Partner of Rittman Acres Ltd. Partnership) v. Wayne County Board of Revision, Wayne County Auditor, and Rittman Exempted School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-V-196, 2003-V-197 First Federal Savings & Loan Association of Wooster v. Wayne County Board of Revision and the Wayne County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-A-367, 2003-A-374 SAS Rubber Company and Painesville City Local School District Board of Education v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-M-518, 2003-M-522 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, CG Erieview LLC, CG Galleria LLC, and Connecticut General Life Insurance Co. Real Property Tax. Stipulated. Board members concur.

2003-V-692 Carrol Van Dyke v. Lake County Board of Revision and the Lake County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-A-706 Edward Holscher v. Auglaize County Board of Revision and Auglaize County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-G-712 William J. Trimarche v. Erie County Board of Revision, Erie County Auditor, and Sandusky City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-N-797 University Circle Apartments 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-R-971 Walter J. Cogar v. Ashtabula County Board of Revision and Ashtabula County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-M-1202, 2003-M-1203 First Federal Savings & Loan Association of Wooster NKA FirstMerit Bank NA v. Wayne County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2003-M-2068 Meadowood Apartments Cuyahoga Falls Ltd. v. Summit County Board of Revision, the Summit County Auditor and the Woodridge Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-R-46 Daniel Pertee v. J. Patrick McAndrew, Tax Commissioner of Ohio. Real Property Tax Penalty Remission. Dismissed. Board members concur.

 

MISCELLANEOUS

2002-A-137, 2002-A-138, 2002-A-329 Mary Snider, Auditor, Union County, Ohio v. Thomas M. Zaino, Tax Commissioner of Ohio and Honda of America Manufacturing, Inc. Personal Property Tax. Certification. Board members concur.

2002-A-140, 2002-A-141, 2002-A-328 Michael Yoder, Auditor, Logan County, Ohio v. Thomas M. Zaino, Tax Commissioner of Ohio and Honda of America Manufacturing, Inc. Personal Property Tax. Certification. Board members concur.

2002-A-144, 2002-A-145, 2002-A-327 Joseph P. DeWeese, Auditor, Shelby County, Ohio v. Thomas M. Zaino, Tax Commissioner of Ohio and Honda of America Manufacturing, Inc. Personal Property Tax. Certification. Board members concur.

2002-V-2595, 2002-V-2800 Board of Education for the Berea City School District and Manlaw Investment Company v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Denying motion to stay proceedings. Board members concur.

2003-J-866 Jewish Home of Cincinnati, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Remand. Board members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2002-P-2808 Public Square West Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Enlarging briefing schedule.

2003-A-477, 2003-A-482 Ohio Dev Financing Comm/Ohio North Limited Partnership, as their interests may appear and Ohio North Ltd Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Consolidating appeals & continuing hearing.

2003-R-697 York International Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Granting the appellant's motion to stay proceedings.

2003-R-697 York International Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Denying the City of Elyria's motion to quash subpoena.

2003-J-704 Robert W. Allison v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Requiring appellant to show cause.

2003-T-1087 Mark C. Bell, Trustee v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Denying motion to dismiss.

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. Denying motion in limine.

2003-R-1315 EQI Equity Financing Partnership V, LP v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Denying motion in limine.

2003-R-1332 EQI Equity Financing Partnership II, LP v. Hamilton County Board of Revision, Hamilton County Auditor, and Princeton City School District Board of Education. Real Property Tax. Denying motion in limine.

2003-J-1358 Duke Realty Limited Partnership v. Hamilton County Board of Revision, Hamilton County Auditor, and the Sycamore School District Board of Education. Real Property Tax. Granting in part motion to compel discovery.

2003-J-1465 Cincinnati School District Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor, and JRC Holiday Office Park Ltd. Real Property Tax. Granting motion to compel discovery.

2003-J-1483 Catanzarite Investment Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Strongsville Board of Education. Real Property Tax. Denying motion to extend discovery.

2003-M-1498 Lliad Realty v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Denying motion in limine.

2003-R-1509 Rite Aid of Ohio, Inc. v. Hamilton County Board of Revision, Hamilton County Auditor, and Cincinnati School District Board of Education. Real Property Tax. Denying motion in limine.

2003-T-1512, 2003-T-1584, 2003-T-1585 Jeffrie & S, Greenberg and the Bedford Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidating appeals.

2003-R-1516 Anchor Highland Heights, LLC v. Hamilton County Board of Revision, Hamilton County Auditor, and Maderia City School District Board of Education. Real Property Tax. Denying motion in limine.

2003-T-1533 City of Elyria, et al. v. Loraine County Budget Commission, et al. Budget Commission. Extending discovery period.

2003-T-1541, 2003-T-1601, 2003-T-1602, 2003-T-1603, 2003-T-1618, 2003-T-1619, 2003-T-1620, 2003-T-1621 The Higbee Co., the Strongsville Board of Education and City of Strongsville v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidated.

2003-M-1632 AP/PH Cincinnati LP v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Granting in part motion to compel.

2003-M-1741 Geraldine Dennis v. Knox County Board of Revision and the Knox County Auditor. Real Property Tax. Granting motion for extension of time.