OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY
March 5, 2004
MERIT DOCKET
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. Dismissed-lack of jurisdiction. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
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. Dismissed-lack of jurisdiction. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
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. Dismissed-lack of jurisdiction. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2002-T-1260 Heights Medical Building LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Heights/University Heights City School District Board of Education. Real Property Tax. Value found. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2002-P-1822 MBM Central, Ltd. v. Wood County Board of Revision and the Wood County Auditor. Real Property Tax. Value found. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2002-A-2291 6100 East Main Street, L.P. v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Reynoldsburg City School District. Real Property Tax. Value found. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2002-R-2483 Richard J. Fugo v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bedford City Schools Board of Education. Real Property Tax. Value found. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-G-183 Auction Properties, Inc. v. Columbiana County Board of Revision and Columbiana County Auditor. Real Property Tax. Value found. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-G-431 Eric K. F. & Philip A. Jecubic v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cuyahoga Heights Local School District Board of Education. Real Property Tax. Value found. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-J-524 E. Lanier Walker, and Dolores Walker v. Hamilton County Board of Revision, and the Hamilton County Auditor. Real Property Tax. BOR affirmed. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-M-527 Gregory D. Grossholz v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Value found. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-V-594 Arnell Hendricks v. Cuyahoga County Board of Revision, and the Cuyahoga County Auditor. Real Property Tax. Dismissed-lack of jurisdiction. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-J-1050, 2003-J-1051 Euclid City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Gateway Manor Congregate Apartments. Real Property Tax. Remanded with instructions. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-P-1082 Hubbard Exempted Village School District Board of Education v. Trumbull County Board of Revision, Trumbull County Auditor and J. Gary Burke/OKKE, Inc. Real Property Tax. Remanded with instructions. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-G-1110 D & F Management and Properties v. Trumbull County Board of Revision, Trumbull County Auditor, and Hubbard Exempted Village School District Board of Education. Real Property Tax. Remanded with instructions. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-T-1413 David G. Fielder, Trustee v. Summit County Board of Revision, and the Summit County Auditor. Real Property Tax. Dismissed-lack of jurisdiction. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-T-1577 Genesys II Properties, LLC v. Summit County Board of Revision, and the Summit County Auditor, and the Akron City School District Board of Education. Real Property Tax. Dismissed-lack of jurisdiction. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-R-1755 North American Refractories Company 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.
2003-V-2143 Fairlawn Care, LLC v. Summit County Board of Revision, Summit County Auditor, and the Board of Education for the Copley-Fairlawn School District. Real Property Tax. Dismissed-lack of jurisdiction. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-J-2164 Kumho Tire U.S.A., Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
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. Dismissed-lack of jurisdiction. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
DISMISSALS AND STIPULATIONS
2002-T-1101 through 2002-T-1103, 2002-T-1200 through 2002-T-1202, 2002-T-1249 through 2002-T-1251, 2002-T-2129, 2002-T-2130, 2002-T-2621, 2002-T-2633 J. C. Penney Properties, Inc., and Strongsville Board of Education and City of Strongsville v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2002-M-1252 through 2002-M-1255, 2002-M-1259 Sears Roebuck & Co. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, the Strongsville Board of Education and the City of Strongsville. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2002-M-1609, 2002-M-1673 through 2002-M-1675 The May Department Stores v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, the Strongsville Board of Education and the City of Strongsville. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2002-R-2461 through 2002-R-2463 ARI Ohio General Partnership v. Portage County Board of Revision, Portage County Auditor, and Aurora City School District Board of Education. Real Property Tax. Dismissed. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2002-M-2500, 2002-M-2698 Progressive Casualty Insurance, et al. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Mayfield City School District Board of Education. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2002-M-2796 City of Cleveland and Chagrin Highlands, Ltd, an Ohio LLC, as their interests may appear v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Warrensville Heights Board of Education. Real Property Tax. Dismissed. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-N-69 Downtown Properties, 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-A-759, 2003-A-760 Strongsville Board of Education and City of Strongsville, Acting Mayor Raymond L. Haseley v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Arthur Properties Limited, an Ohio Limited Partnership. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-G-809 Michael McClure v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Dismissed. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2003-M-831 Daniel Court Apartments v. Clermont County Board of Revision, the Clermont County Auditor and West Clermont Local School District Board of Education. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
2004-J-180 Friendly's Realty I, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Parma Board of Education. Real Property Tax. Dismissed. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
MISCELLANEOUS
2003-M-1415 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, Cuyahoga County Auditor, and the Euclid Board of Education. Real Property Tax. Correcting Entry. Ms. Jackson and Ms. Margulies concur; Mr. Eberhart not participating.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2002-A-1925, 2002-A-2019 Seven Seventeen HB Philadelphia No. 2 and Board of Education of the Columbus City School District v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Show cause.
2003-K-569, 2003-K-572 General Electric Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Air Pollution Control Certificate. Overruling motion to dismiss.
2003-A-766 Corning Glass Works v. Darke County Board of Revision and Darke County Auditor. Real Property Tax. Denying motion to dismiss.
2003-V-908 Flynn Properties, Ltd. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Requiring appellant property owner to show cause and requiring Auditor to certify statutory transcript.
2003-V-1264 Verdure LLC v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City Schools. Real Property Tax. Denying the Board of Education's motion to dismiss appeal.