OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

March 19, 2004

MERIT DOCKET

2002-A-1152 Athens County Auditor v. Thomas M. Zaino, Tax Commissioner of Ohio and Lee & L'Heureaux Properties. Real Property Tax Exemption. Tax Commissioner reversed. Ms. Jackson, Ms. Margulies, and Mr. Eberhart concur.

2002-J-2622, 2002-J-2623 Strongsville Board of Education, and the City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Duke-Weeks Realty Corp. Real Property Tax. Value found. Ms. Jackson, Ms. Margulies, and Mr. Eberhart concur.

2003-A-591 Thomas Zoun Lin Li v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Value found. Ms. Jackson, Ms. Margulies, and Mr. Eberhart concur.

2003-M-627 First National Bank of Lebanon v. Thomas M. Zaino, Tax Commissioner of Ohio. Corporate Franchise Tax. Tax Commissioner affirmed. Ms. Jackson, Ms. Margulies, and Mr. Eberhart concur.

2003-A-737 Crown Castle International v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Value found. Ms. Jackson, Ms. Margulies, and Mr. Eberhart concur.

2003-N-1780 Eastor, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. BOR affirmed. Ms. Jackson, Ms. Margulies, and Mr. Eberhart concur.

2004-M-131 Kroger Limited Partnership I v. J. Patrick McAndrew, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Ms. Jackson, Ms. Margulies, and Mr. Eberhart concur.

 

DISMISSALS AND STIPULATIONS

2002-R-1244 Crystal Land Development, Inc. and Richmond Solon Development Corporation v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bedford Board of Education. Real Property Tax. Dismissed. Ms. Jackson, Ms. Margulies, and Mr. Eberhart concur.

2002-B-2098, 2002-B-2099 Toledo Town and Country Miracle Mile Shoppers Mart, Inc. v. Lucas County Board of Revision and Lucas County Auditor. Real Property Tax. Stipulated. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2002-B-2149 James G. Joseph v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Ms. Jackson, Ms. Margulies, and Mr. Eberhart concur.

2002-B-2707 OSAIR, Inc. v. Lake County Board of Revision, et al. Real Property Tax. Stipulated. Ms. Jackson, Ms. Margulies, and Mr. Eberhart concur.

2003-T-173, 2003-T-174 West Park Trust, aka B. Lee Skilken, Trustee of Fannie Skilken Irrevocable Trust v. Richland County Board of Revision, and the Richland County Auditor. Real Property Tax. Dismissed. Ms. Jackson, Ms. Margulies, and Mr. Eberhart concur.

2003-M-223 Wal Mart Stores, Inc. a Delaware Corporation v. Champaign County Board of Revision and the Champaign County Auditor. Real Property Tax. Stipulated. Ms. Jackson, Ms. Margulies, and Mr. Eberhart concur.

2003-M-257, 2003-M-356, 2003-M-357 OSF Properties, Inc., et al. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Cleveland Municipal School District Board of Education, et al. Real Property Tax. Dismissed. Ms. Jackson, Ms. Margulies, and Mr. Eberhart concur.

2003-R-652 Per Tax Bill: Birch Manor III Investors, Ltd. v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Dismissed. Ms. Jackson, Ms. Margulies, and Mr. Eberhart concur.

2003-M-673 Ohio Commercial Limited Liability Company v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Ms. Jackson, Ms. Margulies, and Mr. Eberhart concur.

2003-A-745 Robert A. Wright v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Ms. Jackson, Ms. Margulies, and Mr. Eberhart concur.

2003-T-813 First Community Village v. Franklin County Board of Revision, the Franklin County Auditor, and the Upper Arlington Board of Education. Real Property Tax. Dismissed. Ms. Jackson, Ms. Margulies, and Mr. Eberhart concur.

2003-V-839 Alfred A. Shikany v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Dismissed. Ms. Jackson, Ms. Margulies, and Mr. Eberhart concur.

2003-V-894 Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Zomar Group, Ltd. Real Property Tax. Stipulated. Ms. Jackson, Ms. Margulies, and Mr. Eberhart concur.

2003-B-1274 Phthalchem, Inc. v. Hamilton County Board of Revision, Hamilton County Auditor and the Cincinnati School District Bd. of Education. Real Property Tax. Dismissed. Ms. Jackson, Ms. Margulies, and Mr. Eberhart concur.

2003-B-1275 Phthalchem, Inc. v. Hamilton County Board of Revision, Hamilton County Auditor and the Cincinnati School District Bd. of Education. Real Property Tax. Dismissed. Ms. Jackson, Ms. Margulies, and Mr. Eberhart concur.

2003-T-1408 Edward P. Hoyle v. Summit County Board of Revision, and the Summit County Auditor. Real Property Tax. Stipulated. Ms. Jackson, Ms. Margulies, and Mr. Eberhart concur.

2003-R-1772 Hamilton West Development Ltd. v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Stipulated. Ms. Jackson, Ms. Margulies, and Mr. Eberhart concur.

2003-G-1805 Red Elm, LLC v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Stipulated. Ms. Jackson, Ms. Margulies, and Mr. Eberhart concur.

2003-B-1850 Board of Education of Lakewood City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Gennaro Russo and Pasquale Russo. Real Property Tax. Stipulated. Ms. Jackson, Ms. Margulies, and Mr. Eberhart concur.

2003-T-1929 Edward and Agnes Carome v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Beachwood City School District Board of Education. Real Property Tax. Dismissed. Ms. Jackson, Ms. Margulies, and Mr. Eberhart concur.

 

MISCELLANEOUS

1999-G-703 Columbus City School District Board of Education v. James J. Lawrence, Tax Commissioner of Ohio and Seven Seventeen HB Philadelphia No. 2. Real Property Tax Exemption. Certification and Order. Ms. Jackson, Ms. Margulies, and Mr. Eberhart concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

1997-T-1031, 1997-T-1146, 1998-T-225, 1998-T-226, 1998-T-826* LTV Steel Company, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Show cause.

1999-S-243* LTV Steel Company, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Show cause.

2002-M-511* Safety Kleen Systems, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Show cause.

2002-M-602* Wheeling-Pittsburgh Steel Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Show cause.

2002-N-1309* Beall Homes, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Show cause.

2003-J-1252, 2003-J-2043 Jackson Local School District Board of Education v. Stark County Board of Revision, Stark County Auditor, Dressler Enterprises, Inc., and Fitzpatrick Enterprises, Inc. Real Property Tax. Denying motion to vacate and retaining jurisdiction.

2003-M-1645 thru 2003-M-1651 James Helfrich v. Licking County Board of Revision and the Licking County Auditor. Real Property Tax. Consolidating appeals.

 

* Issued Previously