OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

July 23, 2004

 

MERIT DOCKET

2003-J-87, 2003-J-88 Automatic Data Processing Community Urban Redevelopment Corporation v. Hamilton County Board of Revision, Hamilton County Auditor, and the Cincinnati School District Board of Education. Real Property Tax. Value found. Board members concur.

2003-B-298 Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, GSK 720 Euclid, LLC and 720 Euclid Garage, LLC. Real Property Tax. Value found. Board members concur.

2003-B-464 Brown-Graves Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board members concur.

2003-J-489 Olympia Properties, LLC v. Franklin County Board of Revision, Franklin County Auditor, and the Columbus School District Board of Education. Real Property Tax. Value found. Board members concur.

2003-G-702 David and Kathleen Onderdonk v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.

2003-G-808 Gary H. Miller, Sr. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.

2003-G-810 James W. and Dana M. Russell v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.

2003-G-811 Lee A. and Mary K. Kalanta v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.

2003-T-854 Joanna M. Alexander v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Value found. Board members concur.

2003-T-1035 Parma City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Julius Paris and Fred Rzepka, Co-Trustees. Real Property Tax. Remanded with instructions. Board members concur.

2003-M-1304 Earl C. & Myrtle J. Scott v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Value found. Board members concur.

2003-K-1386 Scott and Sharon Groth v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.

2003-K-1523 Henry S. Wurst v. Summit County Board of Revision, and the Summit County Auditor. Real Property Tax. Dismissed-lack of jurisdiction. Board members concur.

2003-J-1542 Michael A. Kraus v. Hamilton County Board of Revision, and the Hamilton County Auditor. Real Property Tax. Remanded with instructions. Board members concur.

2003-G-1746 Kenneth R. Martin v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.

2003-T-1789 Jerry F. Beier v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.

2004-T-77 Al Gammarino v. Hamilton County Board of Revision and the Hamilton County Auditor, and Sycamore Community School District Board of Education. Real Property Tax. Value found. Board members concur.

 

DISMISSALS AND STIPULATIONS

2003-T-153 Trebmal Construction, Inc. 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-P-705 Cooke Road Development v. Franklin County Board of Revision, Franklin County Auditor and the Columbus City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-T-832, 2003-T-833 Mary Todaro, Carmella Loiacono, and National City Bank v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Bedford Board of Education. Real Property Tax. Dismissed. Board members concur.

2003-M-970 Vivian Associates, LLC v. Fairfield County Board of Revision, the Fairfield County Auditor, and the Pickerington City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-V-1159 Windsor Estates Realty Ltd. v. Ashtabula County Board of Revision, and the Ashtabula County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-R-1288 Worthington City School District Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and State Teachers Retirement Board of Ohio. Real Property Tax. Dismissed. Board members concur.

2003-M-1314 G & I Executive Centre, LLC v. Hamilton County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2003-K-1420 ALLTEL Ohio, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Dismissed. Board members concur.

2003-K-1421 Western Reserve Telephone Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Dismissed. Board members concur.

2003-V-1470 Brookledge Limited Partnership v. Summit County Board of Revision, Summit County Auditor, and the Cuyahoga Falls City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2003-J-1611 Ralph Williams Golf Course, Inc. v. Summit County Board of Revision, Summit County Auditor, and the Revere Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-M-1632 AP/APH Cincinnati LP v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-J-1793 Center Holdings I LLC v. Butler County Board of Revision, and Butler County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-T-1809 Vandalia-Butler City School District Board of Education v. Montgomery County Board of Revision, the Montgomery County Auditor, and CAN Industry Products, Inc. Real Property Tax. Stipulated. Board members concur.

2004-T-9 Centran Bank of Akron, nka Key Bank National Assn. (Key Corp.) v. Summit County Board of Revision, and the Summit County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-T-10 Centran Bank of Akron, nka Key Bank National Assn. (Key Corp.) v. Summit County Board of Revision, and the Summit County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-T-133 David Kaminski v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-T-468 Robert E. Murray v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Orange School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2004-M-496 Lancaster City Schools Board of Education v. Fairfield County Board of Revision, the Fairfield County Auditor and Michael & Saundra Mitchell. Real Property Tax. Dismissed. Board members concur.

 

MISCELLANEOUS

1999-J-690 Parisi Transportation Company v. Thomas M. Zaino [William W. Wilkins], Tax Commissioner of Ohio. Personal Property Tax. Certification. Board members concur.

2002-V-1732 Dublin City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Jubilee Limited Partnership. Real Property Tax. Certification. Board members concur.

2003-A-1826, 2003-A-1827 Martin P. Schulze v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Denying motion to dismiss. Board members concur.

2004-R-436 Josephine Weisz v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Remand. Board members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2003-P-1139 UBS Financial Services, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Dealer In Intangibles. Granting motion to appear.

2003-B-1162 through 2003-B-1168, 2003-B-1185 through 2003-B-1200 Kenwood Mall, LLC and Indian Hills Exempted Village Board of Education v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Consolidating appeals, compelling discovery, denying motion for protective order.

2003-T-1533 City of Elyria, et al. v. Lorain County Budget Commission, et al. Budget Commission. Scheduling mediation.

2003-J-1636, 2003-J-1745 Amherst Exempted Village School District Board of Education v. Lorain County Board of Revision, and Lorain County Auditor and Acadia Amherst LLC. Real Property Tax. Denying motion to compel discovery.

2003-T-1751 Duke Realty Limited Partnership, aka Duke Realty of Ohio, Inc. v. Hamilton County Board of Revision, the Hamilton County Auditor, and Sycamore Community School District Board of Education. Real Property Tax. Approving hearing waiver; scheduling briefs.

2003-T-2131 Sycamore Community School District Board of Education v. Hamilton County Board of Revision, the Hamilton County Auditor, and Duke Realty Ohio. Real Property Tax. Approving hearing waiver; scheduling briefs.

2004-V-272, 2004-V-273, 2004-V-289 Cleveland Municipal School District Board of Education and Heritage Capital, LLC v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidating appeals.

2004-P-275 Southgate Towers, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Bedford Board of Education. Real Property Tax. Extending discovery.

2004-T-379 JAPADA Limited Partnership, now Netcher Family Rentals LLC v. Ottawa County Board of Revision and the Ottawa County Auditor. Real Property Tax. Show cause.

2004-K-413, 2004-K-414 Texas Gas Transmission Corp. v. William W. Wilkins, Tax Commissioner of Ohio. Texas Eastern Transmission L.P. v. William W. Wilkins, Tax Commissioner of Ohio. Public Utility Personal Property Tax. Staying further proceedings.