OHIO BOARD OF TAX APPEALS

3:00 P.M. WEDNESDAY

June 30, 2004

MERIT DOCKET

2002-N-1910 Jelly Rolls, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board members concur.

2002-G-2585, 2002-G-2586, 2002-G-2712 Bedford Board of Education and Bear Creek Investment Company v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Value found. Board members concur.

2003-T-51 Zanesville City Schools Board of Education v. Muskingum County Board of Revision, the Muskingum County Auditor, and AP Hotels of Wisconsin. Real Property Tax. Value found. Board members concur.

2003-M-408 Fichtel & Sachs Industries, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed in part and reversed in part--remanded. Board members concur.

2003-M-559 Moss Properties, LLC et al. 5 v. Franklin County Board of Revision, the Franklin County Auditor and Groveport-Madison Local Schools Board of Education. Real Property Tax. Value found. Board members concur.

2003-V-703 Alpha-X Corporation v. Ottawa County Board of Revision and the Ottawa County Auditor. Real Property Tax. BOR reversed--remanded. Board members concur.

2003-M-919 Frank J. Schreier, Jr. v. Clinton County Board of Revision and the Clinton County Auditor. Real Property Tax. Value found. Board members concur.

2003-R-1024 U.S. Bankcorp Equipment Finance, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board members concur.

2003-R-1025 U.S. Bankcorp Equipment Finance, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board members concur.

2003-J-1083 Reed Elsevier, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Tax Commissioner affirmed. Board members concur.

2003-A-1154 Charles A. Swack v. Wood County Board of Revision and Wood County Auditor. Real Property Tax. Value found. Board members concur.

2003-J-1600 Mark Threatt v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.

2004-M-373 Bayview Land Dev. LLC v. Ottawa County Board of Revision and the Ottawa County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

 

DISMISSALS AND STIPULATIONS

2002-J-2144 Zunich Mitchell Trustee v. Lorain County Board of Revision, Lorain County Auditor, and the Amherst Exempted Village Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-J-451 OTR, An Ohio Gen'l Prt v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Beachwood Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-G-462 Hotel Five, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Beachwood Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-J-1113 Prefco Quatre LLC and Key Bank National Association, (Key Corp.) v. Ashtabula County Board of Revision and the Ashtabula County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-P-1353 Frank J. Bellino v. Licking County Board of Revision and the Licking County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-G-1525 Cleveland Heights/University Heights Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Chagrin Incorporated (An Ohio Corp.). Real Property Tax. Stipulated. Board members concur.

2003-M-1575 Rebecca D. Bell v. Licking County Board of Revision and the Licking County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-J-1581 DPH Group Limited Partnership v. Delaware County Board of Revision, Delaware County Auditor, and the Delaware City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2003-N-1583 James and Jean Murray v. Licking County Board of Revision and the Licking County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-G-1604 Heritage Suites of Peoria v. Hamilton County Board of Revision, Hamilton County Auditor, and Sycamore Community School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-M-1845 Mobile Consultants, Inc. v. Stark County Board of Revision, the Stark County Auditor and the Alliance City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-G-2125 Portage Towers Apartments Inc. 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.

MISCELLANEOUS

2002-B-1573, 2002-B-1574 Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Laila and Kamal Abadir. Real Property Tax. Denying motion to dismiss. Board members concur.

2002-R-2557 Kirk & Ackley Enterprises #2 v. Franklin County Board of Revision, Franklin County Auditor, and Westerville City School District Board of Education. Real Property Tax CAUV. Vacating June 4, 2004 decision and order. Board members concur.

2003-M-345 Pelret Building Company v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Olmsted Falls Board of Education. Real Property Tax. Denying motion for reconsideration. Board members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2003-T-1519 Boston Square I, Ltd. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, the Strongsville Board of Education, and City of Strongsville. Real Property Tax. Denying discovery.

2003-T-1541, 2003-T-1601, 2003-T-1602, 2003-T-1603, 2003-T-1618, 2003-T-1619, 2003-T-1620, 2003-T-1621 The Higbee Co., the Strongsville Board of Education, and City of Strongsville v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Denying discovery.

2003-T-1560, 2003-T-1627 Al Belles Properties, LLC v. Licking County Board of Revision and the Licking County Auditor. Real Property Tax. Consolidating appeals.

2004-P-90, 2004-P-91 AMHA - Akron Metropolitan Housing Authority and Trebmal II Apartments Development Company (Sutliff Apartments Inc.) v. Summit County Board of Revision, Summit County Auditor and the Cuyahoga Falls City School District Board of Education. Real Property Tax. Denying consolidation.

2004-T-284 WideOpen West Ohio, LLC v. Franklin County Board of Revision, the Franklin County Auditor, and Board of Education of the Hilliard City Schools. Real Property Tax. Compelling discovery.

2004-B-401 Marvin and Joanne Grover v. Ottawa County Board of Revision and Ottawa County Auditor. Real Property Tax. Requiring appellants to show cause.