OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

April 2, 2004

 

MERIT DOCKET

2002-T-1345 GWJ Holdings II, Ltd. 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-J-2058 through 2002-J-2077; 2003-J-27, 2003-J-28 Theodore W. Terry, and Cynthia A. Terry v. Erie County Board of Revision, and Erie County Auditor. Real Property Tax. Value found. Board members concur.

2003-B-43 Kettering City Schools Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor, and Kettering Dayton Operating Associates, LP. Real Property Tax. Value found. Board members concur.

2003-M-122, 2003-M-1156 55 North Broadway LLC v. Ashtabula County Board of Revision and the Ashtabula County Auditor. Real Property Tax. Value found. Board members concur.

2003-J-466 L & P Management Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Warrensville Heights Board of Education. Real Property Tax. Value found. Board members concur.

2003-A-794 Julianna Grna v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Value found. Board members concur.

2003-R-1472 Orlando Berardinelli, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax Penalty Abatement. Tax Commissioner affirmed. Board members concur.

2004-R-32 Jerry Jennings v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Dismissed-lack of jurisdiction. Board members concur.

2004-R-33 Jerry Jennings v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Dismissed-lack of jurisdiction. Board members concur.

 

DISMISSALS AND STIPULATIONS

2002-M-602 Wheeling-Pittsburgh Steel Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board members concur.

2002-G-1181, 2002-G-1182 Copley-Fairlawn City School District Board of Education v. Summit County Board of Revision, Summit County Auditor, and Montrose Mayfield, Inc. Real Property Tax. Stipulated. Board members concur.

2002-J-2285 The Oaks at Medina v. Medina County Board of Revision, and Medina County Auditor. Real Property Tax. Stipulated. Board members concur.

2002-J-2472, 2002-J-2473 Per Tax Bill: Food Ingredients Specialists, Inc. (Nestle NFS, Inc. Successor by Merger of the LJ Minor Corporation into Food Ingredients Specialties, Inc.) v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2002-A-2718 Stallard-Schrier Fam Ltd Par v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Fairview Park Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-R-55 Buckeye Towers, Ltd. v. Scioto County Board of Revision, Scioto County Auditor, and New Boston Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-V-219 Lorain Rocky River LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-N-635 Central National Bank of Cleveland, nka Key Bank National Association v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-J-669 WEC 2000B-CLF-19, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-A-798 Central National Bank of Cleveland nka (KeyBank National Association of Cleveland) (Key Corp.) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-R-867 Rita K.F. Gujadhur v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Dismissed. Board members concur.

2003-M-1158 Jefferson Partnership v. Ashtabula County Board of Revision, Ashtabula County Auditor, and the Jefferson Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-V-1307 Community Development Properties-Cleveland, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2003-J-1875 Nyhans, Ltd. v. Montgomery County Board of Revision, Montgomery County Auditor, and the Kettering City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2003-G-2061 Hampton Knolls Partnership v. Summit County Board of Revision, Summit County Auditor, and the Woodridge Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-J-125 Stallard-Schrier Fam Ltd Par v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Fairview Park Board of Education. Real Property Tax. Stipulated. Board members concur.

 

MISCELLANEOUS

2003-A-779* Healing Word Church v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax Exemption. Denying motion for reconsideration. Board members concur.

2003-P-1877 Norma G. Malott v. Butler County Board of Revision and the Butler County Auditor. Real Property Tax. Voluntary Dismissal. Board members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2003-M-1818, 2003-M-1819, 2003-M-1821, 2003-M-1822 Francis A. Sr. & Oriana Crookston, Anthony Crookston, III & Linda Crookston, Lawrence Crookston & Juliana Crookston and Anthony J. Crookston, Jr. & Rita Crookston v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Denying consolidation.

2003-P-1642 Strongsville Retirement Center v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, City of Strongsville and the Strongsville Board of Education. Real Property Tax. Denying motion to compel discovery.

2004-V-223 1203 West 65th St., LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Independence Board of Education. Real Property Tax. Show cause.

 

* Issued Previously