OHIO BOARD OF TAX APPEALS

OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

August 6, 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.pdf. 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-B-2249 Independence Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Watch Holdings, LLC. Real Property Tax. Value found. Board members concur.

2002-J-2430, 2002-J-2598, 2002-J-2599, 2002-J-2600 Equistar Cleveland Co., LLC v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Value found. 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. BOR reversed. Board members concur.

2002-T-2651, 2002-T-2652, 2002-T-2784 Board of Education for the Berea City School District and Omni Fitness Club, Inc. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Value found. Board members concur.

2003-T-544 Steven L. Block v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax Personal Liability. Tax Commissioner affirmed. Board members concur.

2003-V-1322 David C. Gibbs v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.

2003-J-1372 Elyria City School District Board of Education v. Lorain County Board of Revision, Lorain County Auditor, and TSJ Realty LLC. Real Property Tax. Value found. Board members concur.

2003-T-1385 Thomas W. Wehner v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Value found. Board members concur.

2003-A-1576, 2003-A-1637 Bowtown Apartments, Ltd. and Board of Education of the Delaware City School District v. Delaware County Board of Revision and Delaware County Auditor. Real Property Tax. Value found. Board members concur.

2003-T-1847 Charles R. Dudley v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Value found. Board members concur.

DISMISSALS AND STIPULATIONS

2002-R-2558 Riser Foods Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Orange City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2003-A-736 Premier Restaurant Management Company 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-P-1179 Howland Local School District Board of Education v. Trumbull County Board of Revision, Trumbull County Auditor and Sky Bank. Real Property Tax. Stipulated. Board members concur.

2003-J-1311 Winchester II Development Co. v. Lake County Board of Revision, Lake County Auditor, and the Willoughby-Eastlake Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-M-1356 The Elder-Beerman Stores Corp. v. Warren County Board of Revision, the Warren County Auditor and the Middletown School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-G-1381 Cross Country Inns LLC v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-P-1499 Victory Park Nursing Home, Inc. v. Hamilton County Board of Revision, Hamilton County Auditor and the Norwood City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-R-1516 Anchor Highland Heights LLC v. Hamilton County Board of Revision, Hamilton County Auditor, and Madeira Consolidated School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-A-1531 Stanley Electric U.S. Co., Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board members concur.

2003-M-1582 Akron City School District Board of Education v. Summit County Board of Revision, the Summit County Auditor and A.R. Lockhart Development. Real Property Tax. Stipulated. Board members concur.

2003-R-1807 Gateway Sports Park, Inc. v. Montgomery County Board of Revision, Montgomery County Auditor, and Dayton School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-P-1928 Charles G. Griesemer v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-A-30 Allright Corporation v. Hamilton County Board of Revision, Hamilton County Auditor, and Cincinnati School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-V-49, 2004-V-50 Society National Bank, NKA Key Bank National Association (Key Corp.) v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-G-65 Centran Bank of Akron, NKA Key Bank National Association v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-A-470 John C. Yates v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2004-P-508, 2004-V-517 Kent Plaza Apartments, LLC v. Portage County Board of Revision, Portage County Auditor and the Kent City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

MISCELLANEOUS

2002-V-1607 Village Condominium Owners Association v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Vacating Certification and Order issued July 16, 2004. Board members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2004-T-368 Frank and Charisse Traska v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Requiring appellants to show cause.

2004-A-424 William R. Enfield v. Erie County Board of Revision and Erie County Auditor. Real Property Tax. Requiring appellant to show cause.

2004-J-581 Rahman Bahrami v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Requiring appellant to show cause.