OHIO BOARD OF TAX APPEALS
3:30 P.M. FRIDAY
March 26, 2004
MERIT DOCKET
2003-M-337 William S. & Kathy DePrie v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Value found. Board members concur.
2003-B-404 Ohio V-Land, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Independence Board of Education. Real Property Tax. Value found. Board members concur.
2003-T-2098 Marilyn B. Kinney v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
2004-R-250 William P. Benedetti v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Dismissed--duplicate filing. Board members concur.
DISMISSALS AND STIPULATIONS
2002-J-2277 Sanmarco Company, A Limited Partnership v. Erie County Board of Revision, Erie County Auditor, and Perkins Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-G-2683 Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Zomar Group, Ltd. Real Property Tax. Stipulated. Board members concur.
2003-J-224 Gross Family Limited Partnership v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-B-310 Edward J. Serres v. Champaign County Board of Revision and Champaign County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-V-632 RA2 Broadview Heights LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Brecksville/Broadview Heights School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-G-636 Birch Manor Apartments v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Dismissed. Board members concur.
2003-A-685 The Sherwin-Williams Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District. Real Property Tax. Stipulated. Board members concur.
2003-G-799 Bridlewood Apartments v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and North Olmsted City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-V-801 Robert Prochaska v. Erie County Board of Revision and the Erie County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-G-807 William J. and Janine R. Bright v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Dismissed. Board members concur.
2003-M-819 Michael J. Schafer v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Lakewood Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-N-873 Port Clinton City School District Board of Education v. Ottawa County Board of Revision, Ottawa County Auditor, and Lakeview Estates, Ltd. Real Property Tax. Stipulated. Board members concur.
2003-N-1107 Dannon Company, Inc. v. William Wilkins, Tax Commissioner of Ohio. Use Tax. Dismissed. Board members concur.
2003-J-1267 Mallard Point LLC v. Lorain County Board of Revision, Lorain County Auditor, and the Lorain City School District Board of Education. Real Property Tax. Dismissed. Board members concur.
2003-M-1597 First Christian Church v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Dismissed. Board members concur.
2004-G-185 Jefferson Park Properties v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Mayfield City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
MISCELLANEOUS
1997-R-167, 2001-M-378 Farmers Dairy Foods, Inc., DBA Dairy Farm Products and Dairy Farmers of America, Inc. FNA Milk Marketing, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Use Tax. Certification. Board members concur.
2003-R-534 S & D Application, LLC v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2003-R-1084, 2003-R-1085, 2003-R-1157 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and J.G. Middleburg Heights Hotel Ltd. Real Property Tax. Granting the property owner's motion to quash subpoena.
2003-M-1257 Robert J. Beck v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Denying motion to compel.
2004-J-227, 2004-J-243, 2004-J-244 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Waxman Development II, LLC. Real Property Tax. Consolidated.