OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

April 23, 2004

MERIT DOCKET

2003-G-383 Nicholas M. Stenger v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Value found. Board members concur.

2003-A-442 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Nil One Motel, Inc. Real Property Tax. Value found. Board members concur.

2003-T-521 Judith and Dennis Jones v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Value found. Board members concur.

2003-P-561 Ray E. Melton v. Butler County Board of Revision and the Butler County Auditor. Real Property Tax. Value found. Board members concur.

2003-M-747 Brian R. James v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Value found. Board members concur.

2003-P-953 Paul Bagocius v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Value found. Board members concur.

2003-V-1287 Covington Capital Corp. of Ohio v. Franklin County Board of Revision, Franklin County Auditor, and the Groveport Madison Local School District Board of Education. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

2003-A-1442 Chemron Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax Penalty Abatement. Tax Commissioner affirmed. Board members concur.

2003-P-1528 Fireside Builders, LLC v. Summit County Board of Revision, Summit County Auditor and the Nardonia Hills City School District Board of Education. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

DISMISSALS AND STIPULATIONS

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. Dismissed. Board members concur.

2002-M-1593 Carol S. Shady v. Delaware County Board of Revision, the Delaware County Auditor, and the Board of Education of the Olentangy Local School District. Real Property Tax CAUV. Stipulated. Board members concur.

2002-T-1864, 2002-T-1920, 2002-T-1921 Guiseppe A. Pingue v. Franklin County Board of Revision, the Franklin County Auditor, and the Worthington City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-J-2418, 2002-J-2626, 2002-J-2627 Rockside Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Bedford Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-A-2474, 2002-A-2475, 2002-A-2476, 2002-A-2477 The Stouffer Corporation, An Ohio Corporation v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Solon City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-T-2501 Euclid Retirement Village L.P. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Euclid Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-A-2517, 2002-A-2518 The Stouffer Corporation, An Ohio Corporation v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Solon City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-P-2782 Rockefeller Building Assoc., (An Ohio General Partnership) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-G-2802 EQI Financing Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Westlake Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-M-13 William H. Low, Trustee and David H. Baldauf, Successor Trustee for the First Berkshire Business Trust v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-T-39 Aristocrat Apartments Assoc. v. Stark County Board of Revision and the Stark County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-M-295 Cleveland Business League Economic, Development Company and Keybank National Association (Keycorp) Successor v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-N-651 Lewis-Baker, 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-G-681, 2003-G-682 Strongsville Board of Education and the City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Strongsville Senior Associates, Ltd. Real Property Tax. Dismissed. Board members concur.

2003-A-766 Corning Glass Works v. Darke County Board of Revision and Darke County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-G-823, 2003-G-824 Dublin City School District Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Continental Sawmill LP. Real Property Tax. Dismissed. Board members concur.

2003-V-857 Red Elm LLC v. Clermont County Board of Revision, Clermont County Auditor, and the West Clermont Local School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2003-T-898 Aldi, Inc. v. Ashland County Board of Revision and the Ashland County Auditor. Real Property Tax. Dismissed. Board members concur.

2003-A-952 Buckeye Corrugated, Inc., an Ohio Corp. v. Wayne County Board of Revision, Wayne County Auditor, and the Board of Education of the Wooster City Schools District. Real Property Tax. Stipulated. Board members concur.

2003-T-967 Steve Evangelia, George Antonaklas, and Elias Antonaklas v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-P-1178 Larry Brabant v. Butler County Board of Revision and the Butler County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-N-1226 Michael and Clarissa Wiener v. Ashtabula County Board of Revision and Ashtabula County Auditor. Real Property Tax. Dismissed. Board members concur.

2003-M-1269 Brisben Park Trails, LP v. Franklin County Board of Revision, the Franklin County Auditor and the Columbus City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2003-A-1337 Biddulph Ridge Ltd. & Biddulph Plaza Ltd. v. Hancock County Board of Revision and Hancock County Auditor. Real Property Tax. Dismissed. Board members concur.

2003-M-1370 Sycamore Community School District Board of Education v. Hamilton County Board of Revision, the Hamilton County Auditor and 5901 Pfeiffer Road Hotel & Suites, LLC. Real Property Tax. Stipulated. Board members concur.

2003-R-1387 Midtown Square Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2003-V-1395 Ohio Commercial LLC v. Cuyahoga County Board of Revision, and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-G-1634 Zeev & Atara Apel v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Orange Board of Education. Real Property Tax. Dismissed. Board members concur.

2003-A-1656 through 2003-A-1730 City Forest of Springfield Limited Partnership v. Clark County Board of Revision, Clark County Auditor, and Springfield City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-T-1753 MFI Partners v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-G-1814, 2003-G-1815 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and W. E. Turner, L.L.C. Real Property Tax. Dismissed. Board members concur.

2003-G-1904 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.

2004-M-178, 2004-M-179 Harborview Investments, Ltd. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Cleveland Municipal School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2004-G-285 Rockefeller Building Associates (An Ohio General Partnership) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Dismissed. Board members concur.

 

MISCELLANEOUS

1998-P-366 Dairy Farmers of America, Inc., Successor-By-Merger to Milk Marketing, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Certification. Board members concur.

2002-V-1670 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and 180 Euclid Avenue LLC. Real Property Tax. Certification. Board members concur.

2002-M-1682 Six Sac Self Storage Corporation v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Cleveland Municipal School District Board of Education. Real Property Tax. Certification. Board members concur.

2002-A-1999 Mid-States Graver Ltd. v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City School District. Real Property Tax. Certification. Board members concur.

2003-K-135, 2003-K-136 Time Warner Entertainment Company, LP v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board members concur.

2003-P-700 Tower Automotive Products Company, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2002-N-1309 Beall Homes, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Returning to active status.

2003-P-285* Treasure Chest Advertising Company, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Extending brief schedule.

2003-M-959 Perry L. Rupp v. Fulton County Board of Revision and the Fulton County Auditor. Real Property Tax. Requiring appellant to show cause.

2003-K-1006, 2003-K-1007, 2003-K-1060, 2003-K-1061, 2003-K-1876, 2003-K-1946, 2003-K-1947, 2003-K-2033, 2003-K-2034 Texas Gas Transmission Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Texas Eastern Transmission L.P. v. Thomas M. Zaino, Tax Commissioner of Ohio. Panhandle Eastern Pipeline Co. v. Thomas M. Zaino, Tax Commissioner of Ohio. Trunkline Gas Co. v. Thomas M. Zaino, Tax Commissioner of Ohio. Columbia Gas Transmission Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. ANR Pipeline Co. v. Thomas M. Zaino, Tax Commissioner of Ohio. Tennessee Gas Pipeline Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. NI Energy Services Transportation, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Crossroads Pipeline Co. v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Personal Property Tax. Designating lead case.

2004-V-3 Marriott Diversified American Hotels LP v. Montgomery County Board of Revision, the Montgomery County Auditor, and the Dayton School District Board of Education. Real Property Tax. Denying motion designating appeal as complex litigation.

* Issued Previously