OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

July 9, 2004

MERIT DOCKET

2002-B-1742 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-B-2247 UHHS-St. Michael Hospital, Inc. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Value found. Board members concur.

2002-B-2788 1100 Carnegie Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Board of Education. Real Property Tax. BOR reversed--remanded with instructions. Board members concur.

2003-B-764 Simon DeBartolo Group L.P. NKA Simon Property Group L.P. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Richmond Heights Board of Education. Real Property Tax. BOR reversed--remanded with instructions. Board members concur.

2003-M-1750 Paul Weber v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

2003-A-1756 Martin McCracken v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.

 

DISMISSALS AND STIPULATIONS

2003-M-621 Essig Limited Partnership v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Cleveland School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2003-N-644, 2003-N-647 Woodridge Local School District Board of Education v. Summit County Board of Revision, the Summit County Auditor and M-N Northchase II, LTD. Real Property Tax. Dismissed. Board members concur.

2003-N-645, 2003-N-646 Woodridge Local School District Board of Education v. Summit County Board of Revision, the Summit County Auditor and M-N Northchase II, LTD. Real Property Tax. Dismissed. Board members concur.

2003-J-924 Bishop Anthony M. Pilla, Bishop of the Diocese of Cleveland 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-A-1042 South Euclid-Lyndhurst City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and SCP 2001A-CSF-61 LLC. Real Property Tax. Dismissed. Board members concur.

2003-A-1043 South Euclid-Lyndhurst City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and SCP 2001A-CSF-61 LLC. Real Property Tax. Dismissed. Board members concur.

2003-A-1044 South Euclid-Lyndhurst City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and SCP 2001A-CSF-61 LLC. Real Property Tax. Dismissed. Board members concur.

2003-A-1045 South Euclid-Lyndhurst City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and SCP 2001A-CSF-61 LLC. Real Property Tax. Dismissed. Board members concur.

2003-M-1102, 2003-M-1103 East Cleveland Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Cynthia Paci Hughes. Real Property Tax. Dismissed. Board members concur.

2003-T-1115 People's Savings & Loan Co., nka FirstMerit Bank, NA v. Ashtabula County Board of Revision and the Ashtabula County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-T-1261 Troy CMBS Property LLC v. Hamilton County Board of Revision, the Hamilton County Auditor, and Northwest Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-M-1448 M-Six Penvest II Business Trust v. Lorain County Board of Revision, Lorain County Auditor and Amherst Exempted Village School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-M-1482 Marvin E. Parrish v. Lucas County Board of Revision and the Lucas County Auditor. Real Property Tax. Dismissed. Board members concur.

2003-T-1608 Powell Center Ltd. v. Delaware County Board of Revision, the Delaware County Auditor, and Olentangy Local School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2003-T-1832 FT Associates v. Geauga County Board of Revision, and the Geauga County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-A-2087 Slate Run Apartments of Miamisburg Ltd. v. Montgomery County Board of Revision, Montgomery County Auditor, and Miamisburg City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-V-14, 2004-V-15, 2004-V-16 Charles E. Pierson, Trustee v. Summit County Board of Revision, the Summit County Auditor, and the Cuyahoga Falls City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-A-105 First National Bank of Akron nka FirstMerit Bank, N.A. 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-P-1728 Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor and Mary C. Householder. Real Property Tax. Certification. Board members concur.

2003-A-622 M.E.B. Properties v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Vacating prior dismissal and confirming stipulation. Board members concur.

2003-M-1468 Regency Centers, L.P. v. Hamilton County Board of Revision, the Hamilton County Auditor and the Cincinnati School District Board of Education. Real Property Tax. Granting motion for sanctions. Board members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2003-P-1882 Nationwide Life Insurance Group v. Lucas County Board of Revision, Lucas County Auditor and the Board of Education for the Washington Local Schools. Real Property Tax. Granting motion to compel.