OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

May 7, 2004

MERIT DOCKET

2002-V-1870 Lutheran Social Services of Central Ohio v. Franklin County Board of Revision, Franklin County Auditor, and the South-Western City School District Board of Education. Real Property Tax. Value found. Board members concur.

2002-G-2508, 2002-G-2704 UCAR Carbon Company and Parma City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Value found. Board members concur.

2002-M-2524, 2002-M-2546, 2002-M-2620, 2002-M-2628, 2002-M-2629, 2002-M-2630, 2002-M-2631, 2002-M-2632 Olmsted Holdings LLC and Olmsted Falls Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Value found. Board members concur.

2003-G-274 DRAJB, LLC v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax Penalty Abatement. Tax Commissioner affirmed. Board members concur.

2003-M-595, 2003-M-596, 2003-M-597 Crittenden Ct. Apt. Assoc. Ltd. and Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Value found. Board members concur.

2003-V-875 Michael Giallombardo v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Value found. Board members concur.

2003-V-908 Flynn Properties, Ltd. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

2003-G-923 Gary L. Lipinsky v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Tax Commissioner affirmed. Board members concur.

2003-J-1015 Pickerington Local School District Board of Education v. Fairfield County Board of Revision, Fairfield County Auditor, and Swim Club, Inc. Real Property Tax. Value found. Board members concur.

2003-G-1263 Ruth M. Knox v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

2003-J-1428 Guardi Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax Penalty Abatement. Tax Commissioner affirmed. Board members concur.

 

DISMISSALS AND STIPULATIONS

2002-R-2660, 2002-R-2661 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Eastland Properties Assoc., LLP. Real Property Tax. Stipulated. Board members concur.

2002-R-2662, 2002-R-2663 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Eastland Properties Assoc., LLP. Real Property Tax. Stipulated. Board members concur.

2002-T-2750 Amesbury Rosalind Estates v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-G-185 Wal-Mart Stores, Inc. v. Tuscarawas County Board of Revision and Tuscarawas County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-T-255 SB-92 Limited 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-V-256, 2003-V-258 Orange City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and 32000 Aurora Road Co. Investments I. Real Property Tax. Stipulated. Board members concur.

2003-R-334 Louis Lengyel v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-T-347, 2003-T-410, 2003-T-411 Ohio Commercial Limited Liability Company and the Board of Education for the Berea City Schools v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-A-428 PHL-OPCO, LP v. Warren County Board of Revision, Warren County Auditor, and Kings Local School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2003-T-485 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2003-T-555, 2003-T-556, 2003-T-1031 Springfield Village L.P. v. Clark County Board of Revision, the Clark County Auditor, and Springfield City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-M-639 Society National Bank nka Keybank National Association (Key Corp.) v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2003-T-707, 2003-T-728, 2003-T-729 Cleve Racquet Club Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Orange Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-G-750 Lutheran Social Services of CE of Pleasant View Housing, Inc. v. Fairfield County Board of Revision, Fairfield County Auditor, and Lancaster City Schools Board of Education. Real Property Tax. Dismissed. Board members concur.

2003-T-834 Eastmark Associates L.P. v. Clermont County Board of Revision, the Clermont County Auditor, and West Clermont Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-G-863 Donald L. Brennan v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-J-969 Northwest Columbus Development LLC v. Franklin County Board of Revision, Franklin County Auditor, and the Worthington School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-T-1297 Yimin Ji and Yan Zhu v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Dismissed. Board members concur.

2003-J-1323, 2003-J-1410 Grady Burton, Jr. and Betty F. Burton v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-A-1402 Andrew & Joanne Haas v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-A-1474 Ralph and Donna Gray v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-T-1484 Greystone Group Rockside v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Garfield Hts. Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-G-1945 Michael H. Holz v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-T-164 Formica Corporation v. J. Patrick McAndrew, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board members concur.

 

MISCELLANEOUS

2002-R-2483 Richard J. Fugo v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bedford City Schools Board of Education. Real Property Tax. Certification. Board members concur.

2003-P-749 Link Investments, Ltd. v. Henry County Board of Revision and the Henry County Auditor. Real Property Tax. Finding Jurisdiction. Board members concur.

2003-M-881 The Sunrise Residential and Life Skills Center v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax Exemption. Remand. Board members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2003-T-1062, 2003-T-1063, 2003-T-1064 MCI, LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Brecksville-Broadview Heights Board of Education. Real Property Tax. Consolidating appeals and scheduling hearing.

2003-G-1399, 2003-G-1409, 2003-G-1744 Mt. Vernon City School District Board of Education v. Knox County Board of Revision, Knox County Auditor, and Mt. Vernon Country Club, Ltd. DMW Development, Inc. v. Knox County Board of Revision, Knox County Auditor, and Mt. Vernon City School District Board of Education. Real Property Tax. Consolidating appeals.