OHIO BOARD OF TAX APPEALS

OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

July 30, 2004

On July 30, 2004, the board released proposed amendments to fourteen of its rules. The proposed rules may be viewed on the board's website at www.bta.ohio.gov/proposedrules. Please send written comments to Steven Smiseck at the Ohio Board of Tax Appeals, 30 E. Broad Street, 24^th Floor, Columbus, Ohio 43215-3414, by August 27, 2004.

MERIT DOCKET

2002-V-1301 Board of Education of the Columbus City School District v. Thomas M. Zaino, Tax Commissioner of Ohio and the Columbus State Community College District. Real Property Tax Exemption. Tax Commissioner reversed. Board members concur.

2002-B-1744 Lancaster City Schools Board of Education v. Fairfield County Board of Revision, Fairfield County Auditor, and Ralston Foods, Inc. Real Property Tax. Value found. Ms. Jackson and Ms. Margulies concur. Mr. Eberhart dissents.

2003-R-845 Park Limited Partnership v. Paulding County Board of Revision and Paulding County Auditor. Real Property Tax. Value found. Board members concur.

2003-J-846 Gardenview Limited Partnership v. Paulding County Board of Revision and Paulding County Auditor. Real Property Tax. Value found. Board members concur.

2003-R-883 Kenneth R. Aldrich v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Value found. Board members concur.

2003-A-966 Katherine A. Hardy, Lungo Trustee, & Lungo Development Company, Inc. v. Delaware County Board of Revision, Delaware County Auditor, and the Board of Education of the Delaware City School District. Real Property Tax CAUV. BOR affirmed. Board members concur.

2003-T-1171 Hubbard Exempted Village School District Board of Education v. Trumbull County Board of Revision, the Trumbull County Auditor, and Simrich Equipment Leasing & Real Estate Ltd., #7. Real Property Tax. Value found. Board members concur.

2003-B-1300 Steven Herndon v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Tax Commissioner affirmed. Board members concur.

2003-K-1791 Daniel E. Keyes v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax Personal Liability. Tax Commissioner affirmed. Board members concur.

DISMISSALS AND STIPULATIONS

2002-V-2387, 2002-V-2388 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Macrok, LLC. Real Property Tax. Stipulated. Board members concur.

2003-P-637 Charles Abookire Real Estate (Management) v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2003-P-638 Charles Abookire Real Estate (Management) and Somia Abookire v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2003-G-687, 2003-G-688 Olmsted Falls Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Hocevar, and Pearl Road Mini-Storage, Inc. Real Property Tax. Stipulated. Board members concur.

2003-A-890 Third Federal Savings & Loan Association of Cleveland v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-M-1069 Taysyd LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Solon Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-T-1078 NHG Development Group, Ltd. v. Union County Board of Revision, the Union County Auditor, and Dublin City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-G-1086 West Clermont Local School District Board of Education v. Clermont County Board of Revision, Clermont County Auditor, and Eastgate Company. Real Property Tax. Stipulated. Board members concur.

2003-M-1292, 2003-M-1293 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bridgeton Refrigerated Warehouse, Inc. dba Gateway Cold Storage. Real Property Tax. Stipulated. Board members concur.

2003-R-1453 Roger McIntyre v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Dismissed. Board members concur.

2003-G-1555 Charleston Court Ltd. v. Clark County Board of Revision, Clark County Auditor, and Southeastern Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-M-1645, 2003-M-1646, 2003-M-1647, 2003-M-1648, 2003-M-1649, 2003-M-1650, 2003-M-1651 James Helfrich v. Licking County Board of Revision and Licking County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-P-1841 Lakota Local School District Board of Education v. Butler County Board of Revision, Butler County Auditor and Meijer Stores Ltd. Part. Real Property Tax. Dismissed. Board members concur.

2003-M-2145 Paula and Joseph Kaufman v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-G-22 Woodridge Local School District Board of Education v. Summit County Board of Revision, Summit County Auditor, and M-N Northchase II, Ltd. Real Property Tax. Dismissed. Board members concur.

2004-J-24 Woodridge Local School District Board of Education v. Summit County Board of Revision, Summit County Auditor, and M-N- Northchase Ltd. Real Property Tax. Dismissed. Board members concur.

MISCELLANEOUS

2002-R-2028, 2002-R-2029 Euclid City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and 185 Lakeshore, LLC. Real Property Tax. Certification. Board members concur.

2003-P-1106 Island Express Boat Lines Ltd. v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Remand. Board members concur.

2003-P-1305 Island Express Boat Lines Ltd. v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Excise Tax. Remand. Board members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2003-G-1100, 2003-G-1101 AAP St. Mary's Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Granting motion to withdraw as counsel.

2003-P-1225 TA Operating Corp. v. Wood County Board of Revision, Wood County Auditor and the Lake Local School District Board of Education. Real Property Tax. Show cause.

2004-R-196, 2004-R-197, 2004-R-198 General Electric Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and East Cleveland Board of Education. Real Property Tax. Granting board of education's motion to extend discovery.

2004-K-218 Broadwing Telecommunications, Inc. v. J. Patrick McAndrew, Tax Commissioner of Ohio. Public Utility Personal Property Tax. Designating appeal complex litigation and confirming proposed case management schedule.

2004-K-274 Broadwing Communications Services, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Public Utility Personal Property Tax. Designating appeal complex litigation and confirming proposed case management schedule.

2004-G-421, 2004-G-448, 2004-G-449 Edge Realty Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Board of Education for the Berea City School District. Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Edge Realty Ltd. Real Property Tax. Consolidated.

2004-R-423 Normandy Village, Ltd. v. Ashtabula County Board of Revision and Ashtabula County Auditor. Real Property Tax. Requiring appellant to show cause.

2004-R-480 Normandy Village, Ltd. v. Ashtabula County Board of Revision and Ashtabula County Auditor. Real Property Tax. Requiring appellant to show cause.