OHIO BOARD OF TAX APPEALS
2:00 P.M. FRIDAY
February 27, 2004
MERIT DOCKET
2002-M-1313 Miracit Development Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Exemption. Tax Commissioner affirmed. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-R-2123 Filenes Basement, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax Penalty Abatement. Dismissed-lack of jurisdiction. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
DISMISSALS AND STIPULATIONS
2002-R-1176, 2002-R-1177, 2002-R-1372, 2002-R-1373 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Toni Prinios. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2002-T-1964 VV USA City, L.P. v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the Columbus City School District. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2002-J-1992, 2002-J-1993 CB Partners, LP, and Metro II, LLC v. Franklin County Board of Revision, Franklin County Auditor, and the Dublin Board of Education. Real Property Tax. Dismissed. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2002-T-2176 Adolph Melinz v. Lake County Board of Revision, Lake County Auditor, and Willoughby-Eastlake Board of Education. Real Property Tax. Dismissed. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2002-J-2180, 2002-J-2181 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Food Ingredients Specialties, Inc. Real Property Tax. Dismissed. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2002-M-2420 Great West Life Annuity Insurance Co. (as of 1/1/2001) and Mentor Inn Property Co., Ltd. (as of 7/31/2001) v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Euclid Board of Education. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2002-M-2438 Kingston Place Apartments v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Berea Board of Education. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2002-V-2439 University Tower Dev. Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2002-J-2487 Per Tax Bill: The L.J. Minor Corp., Nestle NFS, Inc. Successor by Merger of the LJ Minor Corp. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Brecksville/Broadview Heights Board of Education. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2002-R-2568 Olmsted Falls Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Big Creek Investments, Ltd. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2002-T-2624, 2002-T-2625 Bedford Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Bedford Ventures Associates. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2002-G-2730 Great-West Life & Annuity Insurance Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Euclid Board of Education. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2002-G-2807 East Park Realty Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Beachwood City School District Board of Education. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-V-77 Westgate Joint Venture v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Rocky River School District Board of Education. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-V-78 Westgate Joint Venture v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Rocky River School District Board of Education. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-M-210 Wal-Mart Real Estate Business Trust v. Holmes County Board of Revision and the Holmes County Auditor. Real Property Tax. Dismissed. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-T-214 Hershey House Associates v. Lake County Board of Revision, the Lake County Auditor, and Painesville Board of Education. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-G-221 AE-Fox Hounds Assoc., LP v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City School District Board of Education. Real Property Tax. Dismissed. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-M-222 JG Independence Hotel Ltd. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Independence Board of Education. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-A-279, 2003-A-323, 2003-A-324 A.M. Castle and Company and Board of Education for the Orange City School District v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-R-292 Euclid City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and J & J Capital Corporation. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-T-331 Kmart Corp. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Dismissed. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-T-353 RW Diversified, Inc. v. Washington County Board of Revision, and the Washington County Auditor. Real Property Tax. Dismissed. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-G-392 through 2003-G-395 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Renaissance Center Ltd. Partnership. Real Property Tax. Dismissed. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-N-440 Riviera Apartments LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Euclid City School District Board of Education. Real Property Tax. Dismissed. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-T-474 Hamilton West Development Ltd. v. Butler County Board of Revision, the Butler County Auditor, and the Hamilton City School District Board of Education. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-T-479 Stotter Family Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Dismissed. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-M-483 CFH Ltd. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Chagrin Falls Board of Education. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-T-509, 2003-T-510 Bankers Trust Company, n.k.a. Deusche Bank Trust Company Americas, et al. v. Summit County Board of Revision, the Summit County Auditor, and Akron Board of Education. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-A-546, 2003-A-548 West Park Trust v. Richland County Board of Revision and Richland County Auditor. Real Property Tax. Dismissed. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-A-547, 2003-A-549 Johnny Appleseed Center, Ltd. v. Richland County Board of Revision and Richland County Auditor. Real Property Tax. Dismissed. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-A-550, 2003-A-551 Mansfield Square, Ltd. v. Richland County Board of Revision and Richland County Auditor. Real Property Tax. Dismissed. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-K-562 through 2003-K-568, 2003-K-570, 2003-K-571, 2003-K-573, 2003-K-574 General Electric Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Air Pollution Control Certificate. Dismissed. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-J-587 Brooklyn City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and March/Hodge Cleveland Holding Co. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-R-600 Stuart A. Schloss, Jr. v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-N-610 Water Street Associates Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-N-613 William and Rene Lendl v. Butler County Board of Revision and the Butler County Auditor. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-J-640 Michael Whitaker v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Parma Board of Education. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-V-672 Small Brothers Partnership, LLC v. Lake County Board of Revision, Lake County Auditor, and the Mentor Exempted Village School District. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-J-735 Owner as of 12/31/02: Slavic Village Development; (Owner as of 1/1/00: Thomas Rak; Owner as of 4/12/00: Paul Wade) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Board of Education. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-G-738 Heisley Hopkins, Inc. v. Lake County Board of Revision, Lake County Auditor, and Mentor Exempted Village City School District Board of Education. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-G-739 Heisley Hopkins, Inc. v. Lake County Board of Revision, Lake County Auditor, and Mentor Exempted Village City School District Board of Education. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-R-740 OSAIR, Inc. v. Lake County Board of Revision, Lake County Auditor, and Mentor Exempted School District Board of Education. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-R-741 OSAIR, Inc. v. Lake County Board of Revision, Lake County Auditor, and Mentor Exempted School District Board of Education. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-R-742 OSAIR, Inc. v. Lake County Board of Revision, Lake County Auditor, and Mentor Exempted School District Board of Education. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-B-743 Richard M. Osborne v. Lake County Board of Revision, Lake County Auditor, and the Mentor Exempted School District Board of Education. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
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. Dismissed. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-G-835, 2003-G-837 Euclid City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Franchise Realty Interstate Corp. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-B-877 Beverly Rhea Manuel v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-G-998 Michael Shubert v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Dismissed. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-V-1029 Louis Kaldy v. Trumbull County Board of Revision, and the Trumbull County Auditor. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-A-1099 Mt. Clare Properties, Inc. c/o CSX Tax Dept. v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-M-1111 Elyria City School District Board of Education v. Lorain County Board of Revision, the Lorain County Auditor and OSS Investments LLC. Real Property Tax. Dismissed. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-G-1161 Norman W. Brown v. Butler County Board of Revision, and Butler County Auditor. Real Property Tax. Dismissed. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-R-1273, 2003-R-1276 Sun Dic Acquisition Corp. v. Hamilton County Board of Revision, Hamilton County Auditor, and Cincinnati School District Board of Education. Real Property Tax. Dismissed. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-T-1493 Cleveland Heights/University Heights Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Kensington Limited Partnership. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-R-1763 Chardon Local School District Board of Education v. Geauga County Board of Revision, Geauga County Auditor, and Chardon Division of Spence Real Estate Partners, Ohio, LLC. Real Property Tax. Dismissed. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-J-1764 Chardon Local School District Board of Education v. Geauga County Board of Revision, Geauga County Auditor, and Fifth Third Bank. Real Property Tax. Dismissed. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-T-1766 Chardon Local School District Board of Education v. Geauga County Board of Revision, Geauga County Auditor, and WEC 98D 12, LLC. Real Property Tax. Dismissed. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-V-2062 Harbor Crest Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Euclid City School District Board of Education. Real Property Tax. Dismissed. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-G-2082 Drexel Washington Ltd. Liability Company v. Montgomery County Board of Revision, and Montgomery County Auditor. Real Property Tax. Dismissed. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-G-2083 Drexel Washington Ltd. Liability Company v. Montgomery County Board of Revision, and Montgomery County Auditor. Real Property Tax. Dismissed. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2004-T-160 The First National Bank v. Licking County Board of Revision, and the Licking County Auditor. Real Property Tax. Dismissed. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2004-A-161 First National BK - Newark v. Licking County Board of Revision and Licking County Auditor. Real Property Tax. Dismissed. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2004-J-162 BancOhio National Bank v. Licking County Board of Revision, and Licking County Auditor. Real Property Tax. Dismissed. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2003-T-905 Paul Grammas Family L.P. v. Clermont County Board of Revision, the Clermont County Auditor, and West Clermont Local School District Board of Education. Real Property Tax. Denying motion to dismiss.
2003-T-906 Paul Grammas Family L.P. v. Clermont County Board of Revision, the Clermont County Auditor, and West Clermont Local School District Board of Education. Real Property Tax. Denying motion to dismiss.
2003-R-1105 Sturgeon Point Homeowners' Assn. v. Ashtabula County Board of Revision and Ashtabula County Auditor. Real Property Tax. Finding jurisdiction.
2003-R-1177 M.H. Murphy Development Company v. Franklin County Board of Revision, Franklin County Auditor, and Board of Education for the Columbus City Schools. Real Property Tax. Denying the Board of Education's motion to dismiss appeal.
2003-T-1244 Karrington of Kenwood, Ltd. v. Hamilton County Board of Revision, the Hamilton County Auditor, and Sycamore Community School District Board of Education. Real Property Tax. Denying motions.
2003-T-1251 Equity Inns Partnership, L.P. v. Hamilton County Board of Revision, the Hamilton County Auditor, and Sycamore Community School District Board of Education. Real Property Tax. Denying motions in limine.
2003-T-1261 Troy CMBS Property LLC v. Hamilton County Board of Revision, the Hamilton County Auditor, and Northwest Local School District Board of Education. Real Property Tax. Denying motion in limine.
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 the Board of Education's motion for sanctions.
2003-V-1287 Covington Capital Corp. of Ohio v. Franklin County Board of Revision, Franklin County Auditor, and the Groveport Madison Local School District Board of Education. Real Property Tax. Requiring appellant to show cause.
2003-T-1392, 2003-T-1393 Fairfield County District Library, Pickerington Public Library v. Fairfield County Budget Commission and Wagnalls Memorial Library. Budget Commission: County Library and Local Government Support Fund. Modifying schedule.
2003-V-1535 Cross Country Inns, LLC v. Franklin County Board of Revision, Franklin County Auditor, and the Columbus City Schools Board of Education. Real Property Tax. Compelling discovery.
2003-V-1536 Cross Country Inns, LLC v. Franklin County Board of Revision, Franklin County Auditor, and the Columbus City Schools Board of Education. Real Property Tax. Compelling discovery.
2003-T-1742 Ash Properties v. Knox County Board of Revision and the Knox County Auditor. Real Property Tax. Extending discovery period.
2003-T-1743 RDSOR, Inc. v. Knox County Board of Revision and the Knox County Auditor. Real Property Tax. Extending discovery deadline.
2003-T-1744 DMW, Development, Inc. v. Knox County Board of Revision and the Knox County Auditor. Real Property Tax. Extending discovery deadline.
2003-T-1753 MFI Partners v. Hamilton County Board of Revision, and the Hamilton County Auditor. Real Property Tax. Granting motion to compel discovery, in part.
2003-T-2058 Hitachi Data Systems Credit Corp. v. J. Patrick McAndrew, Tax Commissioner of Ohio. Use Tax. Granting petition to appear pro hac vice.
2003-T-2098 Marilyn B. Kinney v. Montgomery County Board of Revision, and the Montgomery County Auditor. Real Property Tax. Requiring appellant to show cause.
2004-T-114, 2004-T-115 700 Prospect Corporation and United Church of Christ Hotel Venture LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Consolidating appeals.