2:00 P.M. FRIDAY

March 12, 2004

2002-B-926 New Covenant Believers Church v. Thomas M. Zaino, Tax Commissioner of Ohio and Columbus City School District Board of Education. Real Property Tax Exemption. Tax Commissioner affirmed. Ms. Jackson and Ms. Margulies concur. Mr. Eberhart not participating.

2002-B-1384, 2002-B-1385 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Aetna Properties, Inc. Real Property Tax. Value found. Ms. Jackson and Ms. Margulies concur. Mr. Eberhart not participating.

2002-V-1689 Union Central Life Insurance Co. v. Franklin County Board of Revision, the Franklin County Auditor, and the Columbus City School District Board of Education. Real Property Tax. Value found. Board members concur.

2002-V-1732 Dublin City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Jubilee Limited Partnership. Real Property Tax. Value found. Board members concur.

2002-V-1972 Granville Village Apartments, Inc. v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City School District. Real Property Tax. Value found. Board members concur.

2002-V-2555 National Golf Links, Ltd. v. Clark County Board of Revision and the Clark County Auditor. Real Property Tax. Value found. Board members concur.

2003-J-276 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cundiff Group, LLC. Real Property Tax. Value found. Board members concur.

2003-B-472, 2003-B-473 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. Ms. Jackson and Ms. Margulies concur. Mr. Eberhart not participating.

2003-A-643 Michael Kepnes v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Value found. Board members concur.

2003-A-690 Robert Backer v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Value found. Board members concur.

2003-J-704 Robert W. Allison v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

2003-A-779 Healing Word Church v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax Exemption. Tax Commissioner affirmed in part and reversed in part. Board members concur.

2003-M-901 Stephen D. Smith v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.

2003-N-964 Injectronics, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax Penalty Abatement. Tax Commissioner affirmed. Ms. Jackson and Ms. Margulies concur. Mr. Eberhart not participating.

2003-B-1574 Bradley A. Edvall v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. BOR affirmed. Ms. Jackson and Ms. Margulies concur. Mr. Eberhart not participating.

2003-B-1599 Fasil, Ltd. v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Ms. Jackson and Ms. Margulies concur. Mr. Eberhart not participating.

2002-B-1778 Orange City School District v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Dismissed. Board members concur.

2002-P-2020 Aurora Lake Association, Inc. v. Portage County Board of Revision, Portage County Auditor and the Aurora City School District Board of Education. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur. Mr. Eberhart not participating.

2002-T-2453, 2002-T-2674 May Stores 74 Corp. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the North Olmsted City School District Board of Education. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur. Mr. Eberhart not participating.

2002-M-2653, 2002-M-2654* Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Sanford and Susan Sandelman, Trustees and the Goodyear Tire and Rubber Co. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur. Mr. Eberhart not participating.

2002-P-2667 Grandview Hotel, LP v. Clark County Board of Revision, Clark County Auditor and the Clark-Shawnee Local Board of Education. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur. Mr. Eberhart not participating.

2002-P-2739 Figgie Properties, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, City of Strongsville and the Strongsville Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-P-2814 A.O.W. Realty Co., Ltd. v. Cuyahoga County Board of Revision, 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.

2003-T-3 Associated Estates Realty Corp. v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Stipulated. Ms. Jackson and Ms. Margulies concur. Mr. Eberhart not participating.

2003-R-33 Robert G. Merckle v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cuyahoga Heights Board of Education. Real Property Tax. Dismissed. Board members concur.

2003-T-657 Brainard Medical Campus, Ltd. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the South Euclid Board of Education. Real Property Tax. Dismissed. Board members concur.

2003-P-694, 2003-P-695 Euclid City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Reliance Electric and Engineering Co. Real Property Tax. Dismissed. Board members concur.

2003-J-781, 2003-J-784 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and The Digeronimo Family Partnership. Real Property Tax. Dismissed. Board members concur.

2003-T-790 Stanley and Barbara J. Bruh, Trustees of the Bruh Trust v. Cuyahoga County Board of Revision. the 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-G-836, 2003-G-838 Euclid City School District Board of Education v. Cuyahoga County Board of Revision, et al. Real Property Tax. Dismissed. Board members concur.

2003-P-855 Latanick Realty, LLC v. Erie County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2003-P-1628, 2003-P-1629 Sara Gilbert Development LLC v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Dismissed. Board members concur.

2003-A-1762 Board of Education for Toledo Public Schools v. Lucas County Board of Revision, Lucas County Auditor, and City of Toledo Real Estate Dept. Real Property Tax. Dismissed. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2003-N-1797 Edward Rose Development Co. v. Lucas County Board of Revision, Lucas County Auditor, and the Toledo Public Schools. Real Property Tax. Dismissed. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2004-R-175 Scranton Averell, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Dismissed. Board members concur.

2002-M-976* MascoTech, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Denying motion for reconsideration. Ms. Jackson and Ms. Margulies concur. Mr. Eberhart not participating.

2002-N-1748 1520 Wooster Avenue Associates, LLC v. Summit County Board of Revision, Summit County Auditor, and the Akron City School District Board of Education. Real Property Tax. Correcting entry--stipulation. Ms. Jackson and Ms. Margulies concur. Mr. Eberhart not participating.

2003-P-38 Wal Mart Stores Inc. and Wal Mart Stores East Inc., its successor v. Portage County Board of Revision, Portage County Auditor and the Streetsboro City School District Board of Education. Real Property Tax. Correcting entry--stipulation. Ms. Jackson and Ms. Margulies concur. Mr. Eberhart not participating.

2003-P-71 LTC Ohio Inc. v. Franklin County Board of Revision, Franklin County Auditor and the Upper Arlington City School District Board of Education. Real Property Tax. Vacating and remanding decision. Board members concur.

2003-P-317 Nationwide Health Properties, Inc. v. Trumbull County Board of Revision, Trumbull County Auditor and the Howland Local School District Board of Education. Real Property Tax. Remand. Board members concur.

2003-P-318 Little Forest Med. Center A Partnership v. Trumbull County Board of Revision, Trumbull County Auditor and the Liberty Local School District Board of Education. Real Property Tax. Remand. Board members concur.

2003-J-640 Michael Whitaker v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Parma Board of Education. Real Property Tax. Correcting prior entry. Board members concur.

2003-P-1112 Essef Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board members concur.

2003-P-1233 Skunaz's Floor Show, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Remission. Remand. Board members concur.

2002-R-2004 Owens-Illinois Community Urban Redevelopment Corp. v. Lucas County Board of Revision, Lucas County Auditor, and Toledo City Schools District Board of Education. Real Property Valuation. Denying request for extended discovery.

2003-R-710, 2003-T-720 Buckeye Community Hope 5 LP v. Morrow County Board of Revision and Morrow County Auditor. Cardington Meadows Partnership v. Morrow County Board of Revision and Morrow County Auditor. Real Property Tax. Denying request for consolidation of hearings.

2003-P-749 Link Investments, Ltd. v. Henry County Board of Revision and the Henry County Auditor. Real Property Tax. Show cause.

2003-B-1227 Daystar Properties, Inc. 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.

2003-B-1512, 2003-B-1584, 2003-B-1585 Jeffrey & S Greenberg, and the Bedford Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Granting motion to compel discovery.

2004-R-32 Jerry Jennings v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Requiring appellant to show cause.

2004-R-33 Jerry Jennings v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Requiring appellant to show cause.

2004-N-181, 2004-N-189 Hidden Cove Investments, LLC and Parma City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidated.