OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY
June 25, 2004
MERIT DOCKET
2002-N-1693, 2002-N-1694 Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Midland Food Services, LLC. Real Property Tax. Value found. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson concurring in part and dissenting in part.
2002-N-1788 Banc One Management Corp. v. Franklin County Board of Revision, the Franklin County Auditor and the Westerville City Schools Board of Education. Real Property Tax. Value found. Board members concur.
2002-R-2008 Rencare Properties, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Warrensville Heights Board of Education. Real Property Tax. Value found. Board members concur.
2002-R-2709 Michael Valigore, Jr. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Value found. Board members concur.
2002-A-2811, 2003-A-297 Ninth Street Euclid Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Value found. Board members concur.
2003-M-755, 2003-M-756 Charles N. & Barbara J. Sherfey v. Fairfield County Board of Revision, the Fairfield County Auditor and the Board of Education of the Lancaster City School District. Real Property Tax. Value found. Board members concur.
2003-A-847 Northwest Limited Partnership v. Paulding County Board of Revision and Paulding County Auditor. Real Property Tax. Value found. Board members concur.
2003-N-1419 Geza Bereczky and Elisabeta Bereczky v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Lakewood Board of Education. Real Property Tax. Value found. Board members concur.
2003-M-1787 Rebecca Kirk v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board members concur.
2003-R-1817 William P. Benedetti v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.
DISMISSALS AND STIPULATIONS
2002-V-1960 Metro City No. I v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Euclid City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-V-2305 Metro City No. I v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Euclid City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-V-2422 Sysco Food Services of Cleveland v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Bedford Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-M-364 Klein Richard I Trs v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Brecksville/Broadview Hts Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-G-465 Household Products Manufacturing Company (The Clorox Products Manufacturing Co.) v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2003-B-620 Charter One Bank FSB as successor in interest to Keystone Savings & Loan Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District. Real Property Tax. Stipulated. Board members concur.
2003-J-789 C & D Properties, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District. Real Property Tax. Stipulated. Board members concur.
2003-R-925 DDR Continental, LP, an Ohio Ltd. Partnership v. Fairfield County Board of Revision, Fairfield County Auditor, and Pickerington Local School District Board of Education. Real Property Tax. Dismissed. Board members concur.
2003-B-1117 Society Bank of Eastern Ohio NA, NKA Key Bank National Association (Key Corp.) v. Ashtabula County Board of Revision and Ashtabula County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-B-1118 Society Bank of Eastern Ohio NA, NKA Key Bank National Association v. Ashtabula County Board of Revision and Ashtabula County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-B-1147 Ventas Realty, Limited Partnership and Kindred Nursing Centers East, LLC v. Hocking County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2003-R-1487 Edward C. Getz v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-R-1509 Rite Aid of Ohio, Inc. v. Hamilton County Board of Revision, Hamilton County Auditor, and Cincinnati School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-G-1510 Bank One Corporation v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Brecksville/Broadview Heights Board of Education. Real Property Tax. Dismissed. Board members concur.
2003-J-1554 JG Blue Ash Hotel Ltd. v. Hamilton County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2003-R-1572 Gross Family Limited Partnership v. Summit County Board of Revision, Summit County Auditor, and Woodridge Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-R-1573 Gross Family Limited Partnership v. Summit County Board of Revision, Summit County Auditor, and Woodridge Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-G-1759 Berkshire Hills, Ltd. v. Geauga County Board of Revision and Geauga County Auditor. Real property Tax. Stipulated. Board members concur.
2003-A-1768 Suncrest Place, an Ohio Limited Partnership v. Summit County Board of Revision, Summit County Auditor, and Cuyahoga Falls City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-A-1806 Acquiport/Amsdell III LLC v. Summit County Board of Revision, Summit County Auditor, and Hudson City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-G-1938 Delaware City School District Board of Education v. Delaware County Board of Revision, Delaware County Auditor, and PPG Industries of Ohio, Inc. Real Property Tax. Stipulated. Board members concur.
2003-B-2139 Terrence P. McHugh v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2004-G-224 Edward T. and Ann D. Carden v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.
MISCELLANEOUS
2002-B-2655, 2002-B-2656, 2002-B-2657 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Eastland Industrial Properties. Real Property Tax. Correcting order stipulating appeal. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2003-B-922 Roscoe Village Foundation v. Coshocton County Board of Revision, Coshocton County Auditor, and River View Local School District Board of Education. Real Property Tax. Requiring appellant to show cause.
2003-V-1630 Worthington I, LLC v. Delaware County Board of Revision, the Delaware County Auditor, and the Olentangy Local School District Board of Education. Real Property Tax. Granting motion to compel.
2003-V-1864 Toledo Care LLC v. Lucas County Board of Revision, the Lucas County Auditor, and the Sylvania City Schools Board of Education. Real Property Tax. Granting motion to compel.
2003-A-2067, 2003-A-2071 WEC 99D-23 LLC and CVS Hilliard OH, Inc. v. Franklin County Board of Revision, Franklin County Auditor, and Board of Education of the Hilliard City Schools District. Real Property Tax. Consolidated.
2004-J-75 Carl Q. Ray, Jr. v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Requiring appellant to show cause.
2004-V-78, 2004-V-79, 2004-V-128, 2004-V-130 Board of Education of the Orange City School District and PAH-Beachwood I, LLC v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Requiring appellant/appellee and appellee/appellant to show cause.
2004-M-95 through 2004-M-101 PPG Industries, Inc. (Pittsburgh Plate Glass Company) v. Summit County Board of Revision, the Summit County Auditor, the Coventry Local School District Board of Education and the Norton City School District Board of Education. Real Property Tax. Correcting order.
2004-B-228 Strongsville Board of Education and the City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Westwood Farms. Real Property Tax. Requiring appellees to show cause.
2004-B-251 Evans Capital Corporation v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Requiring appellant to show cause.
2004-A-287, 2004-A-288 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and First Interstate Hawthorne Ltd. Real Property Tax. Consolidated.
2004-B-292 The Wolstein Group, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School Board of Education. Real Property Tax. Requiring appellant to show cause.