OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

May 21, 2004

MERIT DOCKET

2002-B-926 New Covenant Believers Church v. Thomas M. Zaino, Tax Commissioner of Ohio and Columbus City School District Board of Education. Real Property Tax Exemption. Tax Commissioner affirmed, upon reconsideration. Board members concur.

2003-N-355 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Nestle NFS, Inc. Real Property Tax. Dismissed. Board members concur.

2003-M-488 Brice Road Associates, Ltd. v. Franklin County Board of Revision, the Franklin County Auditor and Columbus City Schools Board of Education. Real Property Tax. Value found. Board members concur.

2003-G-1537 Darrell Townes DBA Townes Shoe Repair v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax Penalty Abatement. Tax Commissioner affirmed. Board members concur.

 

DISMISSALS AND STIPULATIONS

2002-V-1691, 2002-V-1692 Strongsville Board of Education and the City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Royalton Road Joint Venture. Real Property Tax. Stipulated. Board members concur.

2002-G-2711 Summit Office Park LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Independence Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-T-2801 Amesbury Rosalind Estates and Hugh Area Dev. Corp. 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-T-53 Robert J. Amsdell, Tr. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Board of Education for the Berea City Schools. Real Property Tax. Stipulated. Board members concur.

2003-V-114 Wendon Properties, LLC v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the Columbus City School District. Real Property Tax. Stipulated. Board members concur.

2003-T-445 Dean Salivaras v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2003-G-450, 2003-G-458, 2003-G-459 Graines Stuart J. Trustee and Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Dismissed. Board members concur.

2003-G-588 Raymond & Renee Zywica v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-G-589 Russ Sposit, Jr. v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-N-689 Parma City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and 6659 Pearl Road LLC. Real Property Tax. Stipulated. Board members concur.

2003-G-888, 2003-G-889 Cuyahoga Heights Local School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Villamora Development L.L.C. Real Property Tax. Stipulated. Board members concur.

2003-J-918 Granada Apts. Ltd. LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Warrensville Heights School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-R-1120, 2003-R-1121 WEC 2000 A042 LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and South Euclid-Lyndhurst Board of Education. Real Property Tax. Dismissed. Board members concur.

2003-V-1146 Cygnet Savings Bank Co. (Key Corp.) v. Wood County Board of Revision and the Wood County Auditor. Real Property Tax. Dismissed. Board members concur.

2003-T-1244 Karrington of Kenwood, Ltd. v. Hamilton County Board of Revision, the Hamilton County Auditor, and Sycamore Community School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2003-B-1265 Nancy G. Walker v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-A-1312 Rob Roy Realty Company LLC v. Lake County Board of Revision, Lake County Auditor, and Mentor Exempted Village School District. Real Property Tax. Dismissed. Board members concur.

2003-J-1391 Board of Education of the Worthington City School District v. Franklin County Board of Revision, Franklin County Auditor, and MSC Otis, Inc. Real Property Tax. Dismissed. Board members concur.

2003-N-1737 Howard Workman v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-J-1799 South Main Centre Limited Partnership v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-J-316 Phan H. Loi v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Dismissed. Board members concur.

2004-B-342 Coltrane Properties, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Lakewood School District Board of Education. Real Property Tax. Dismissed. Board members concur.

 

MISCELLANEOUS

1997-T-168, 1997-T-169 General Motors Corporation v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Certification. Board members concur.

2000-K-105, 2000-K-106, 2000-K-107 M & R. Rentals, an Ohio Partnership dba Spencer's Market v. Thomas M. Zaino, Tax Commissioner of Ohio. Michael Spencer, dba Fastop Market v. Thomas M. Zaino, Tax Commissioner of Ohio. Sally and Richard Spencer, dba Hilltop Market v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board members concur.

2003-G-1294 Intermec Technologies Corporation v. J. Patrick McAndrew, Tax Commissioner of Ohio. Use Tax. Remand. Board members concur.

2004-R-169 City of Akron v. J. Patrick McAndrew, Tax Commissioner of Ohio. Real Property Tax Exemption. Remand. Board members concur.

2004-R-170 Quality Mold, Inc. and City of Akron v. J. Patrick McAndrew, Tax Commissioner of Ohio. Real Property Tax Exemption. 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. Inactive status placement.

2003-T-805 Louis N. Dixon, Jr. v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Requiring appellees to show cause.

2003-T-882* Brunswick Limited Partnership v. Medina County Board of Revision, the Medina County Auditor, and Brunswick City School District Board of Education. Real Property Tax. Denying continuance.

2003-T-1375, 2003-T-1378 Medina Blanking, Inc. and Buckeye Local School District Board of Education v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Consolidating appeals.

2003-T-1533 City of Elyria, et al. v. Lorain County Budget Commission, et al. Budget Commission. Extending discovery period.

2003-K-1876 Columbia Gas Transmission Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Personal Property Tax. Confirming parties' scheduling proposal.

2004-J-158 Mamoudou Diallo v. Franklin County Board of Revision, Franklin County Auditor, and the Columbus School District Board of Education. Real Property Tax. Compelling discovery.

2004-J-241, 2004-J-242 Bedford Board of Education v. Cuyahoga County Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Motor and Transmission. Real Property Tax. Consolidating appeals.

* Issued Previously