OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY
April 30, 2004
MERIT DOCKET
2002-R-1741 Board of Education of the Lancaster City School District v. Fairfield County Board of Revision, Fairfield County Auditor, and Mark A. Sells, Trustee. Real Property Tax. Value found. Board members concur.
2002-B-1743 Lancaster City Schools Board of Education v. Fairfield County Board of Revision, Fairfield County Auditor, and Center Point Plaza, LLP. Real Property Tax. Value found. Board members concur.
2002-G-2000 Sunset Development/Sugar Creek, Ltd. v. Greene County Board of Revision and the Greene County Auditor. Real Property Tax. Dismissed-lack of jurisdiction. Board members concur.
2002-T-2024, 2002-T-2158 Elyria City Schools Board of Education and Cobblestone Square Co., Ltd. v. Lorain County Board of Revision and the Lorain County Auditor. Real Property Tax. Value found. Board members concur.
2002-M-2344, 2002-M-2450, 2002-M-2451 Fogg Centex II, Ltd. and Cuyahoga Heights Local School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Value found. Board members concur.
2002-B-2812 KIR Colerain 017, LLC v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Value found. Board members concur.
2003-T-2 Ohio School Board Association v. Franklin County Board of Revision, the Franklin County Auditor, and Worthington City School District Board of Education. Real Property Tax. Dismissed-lack of jurisdiction. Board members concur.
2003-V-616 Three T Holding Co. v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Value found. Board members concur.
2003-A-903 John Staresinic v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Value found. Board members concur.
2003-V-916 Glenn M. and Jean Criss v. Clinton County Board of Revision and the Clinton County Auditor. Real Property Tax. Value found. Board members concur.
2003-N-978 Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and David and Cathy Rhoades. Real Property Tax. Value found. Board members concur.
2003-T-1021 Michael and Suzanne Luken v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.
2003-G-1373 Joseph Martin Yankovich v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Dismissed-lack of jurisdiction. Board members concur.
2003-M-1418 Cardinal Local School District Board of Education v. Geauga County Board of Revision, the Geauga County Auditor and MGK, Ltd. Real Property Tax. Remanded with instructions. Board members concur.
2003-V-1427 Shannon M. Treynor v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Dismissed-lack of jurisdiction. Board members concur.
DISMISSALS AND STIPULATIONS
2002-P-2304 600 Superior Place Partnership 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-830 Waterbury Apartments v. Clermont County Board of Revision, Clermont County Auditor, and West Clermont City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-V-1596 The Ohio Bell Telephone Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Brecksville/Broadview Heights Board of Education. Real Property Tax. Dismissed. Board members concur.
2003-G-1598 Diane S. Holtz and Ronald J. Holtz v. Franklin County Board of Revision, Franklin County Auditor, and Plain Local School District Board of Education. Real Property Tax. Dismissed. Board members concur.
2003-A-1854 Carl Gumina, Trustee v. Ashtabula County Board of Revision and Ashtabula County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-V-2073 T Building Company, and Woodale Estates Co. v. Summit County Board of Revision, Summit County Auditor, and the Hudson City School District Board of Education. Real Property Tax. Dismissed. Board members concur.
2003-V-2112 Hudson City School District Board of Education v. Summit County Board of Revision, Summit County Auditor, T Building Company, and Woodale Estates Co. Real Property Tax. Dismissed. Board members concur.
2004-P-83 Fountainhead Apts., Ltd. v. Montgomery County Board of Revision, Montgomery County Auditor and the Dayton City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
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. Dismissed. Board members concur.
MISCELLANEOUS
1997-T-1215 A.H. Robins Company, Inc., and Subsidiaries v. Roger W. Tracy, Tax Commissioner of Ohio. Corporate Franchise Tax. Certification. 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. Denying motion for reconsideration. Board members concur.
2004-R-32 Jerry Jennings v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax. Decision and order upon reconsideration. Board members concur.
2004-R-33 Jerry Jennings v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax. Decision and order upon reconsideration. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2003-P-776 Edgar M. Fugitt v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Show cause.
2003-T-1533 City of Elyria, et al. v. Lorain County Budget Commission, et al. Budget Commission. Extending discovery period.
2003-T-1736 Marvin J. Smalley v. Cuyahoga County Board of Revision, and the Cuyahoga County Auditor. Real Property Tax. Show cause.
2003-T-1809 Vandalia Butler City Schools Board of Education v. Montgomery County Board of Revision, the Montgomery County Auditor, and CAN Industry Products, Inc. Real Property Tax. Compelling discovery.
2003-M-1868 Olentangy Local Schools, Board of Education v. Delaware County Board of Revision, the Delaware County Auditor, and J.C. Penney Properties, Inc. Real Property Tax. Denying motion in limine.
2004-M-229, 2004-M-231 Board of Education of the Warrensville Heights City Schools and H & S Partnership v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidated.
2004-R-232, 2004-R-233 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Major Investments, LLC. Real Property Value. Show cause.
2004-V-343 Darin Albright and Contwana C. Cephus v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Board of Education for the Cleveland Municipal School District. Real Property Tax. Show cause.