OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY
October 1, 2004
MERIT DOCKET
2003-G-1652 Tony Joe and Rachel A. Horn v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Value found. Board members concur.
2003-J-1786 James P. Delphia 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-M-1837 Ruth Clayton v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
2004-G-204 Robert L. Gibbs and Rachel K. Gibbs v. J. Patrick McAndrew, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.
2004-G-281 Elco Corporation v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax Penalty Abatement. Tax Commissioner affirmed. Board members concur.
2004-R-329 Scripps Howard Broadcasting Co. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Dismissed--lack of jurisdiction. Board members concur.
2004-G-402 First Island Company v. Ottawa County Board of Revision and Ottawa County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
2004-V-588 New Boston Local School District Board of Education v. Scioto County Board of Revision, Scioto County Auditor, and J&G Partnership, Ltd. Real Property Tax. Remanded with instructions. Board members concur.
2004-V-714 Joseph and Diane Tucker v. Erie County Board of Revision and the Erie County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
DISMISSALS AND STIPULATIONS
2002-R-2749 Riser Foods Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bedford Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-A-951 Boykin Cleveland, LLC 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-G-976 Autonation USA Corporation v. Lake County Board of Revision, Lake County Auditor, and Wickliffe School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-R-1028 Lakeland Terrace Apts. Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Euclid Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-G-1122 through 2003-G-1138 Thomas J. Dillon and Dillon International, Inc. v. Ashtabula County Board of Revision and Ashtabula Auditor. Real Property Tax. Dismissed. Board members concur.
2003-R-1633 Greenwood Acres, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Euclid Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-P-1757 Crown Beverage Packaging, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board members concur.
2003-M-1779 The Pointe Limited Partnership v. Summit County Board of Revision, Summit County Auditor, and the Copley-Fairlawn Board of Revision. Real Property Tax. Stipulated. Board members concur.
2003-A-1792 7170 LLC v. Summit County Board of Revision, Summit County Auditor, and Akron City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-P-1794 Milkmart Property XXVI, LLC and Mac's Convenience Stores LLC as their interests may appear v. Summit County Board of Revision, Summit County Auditor and the Hudson City School District Board of Education. Real Property Tax. Dismissed. Board members concur.
2003-P-1804 Chapel Hill Investors LLC v. Summit County Board of Revision, Summit County Auditor, and the Akron City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-G-1838 Martha M. Marx v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-R-1873 Olentangy Local School District Board of Education v. Delaware County Board of Revision, Delaware County Auditor, and Rich's Department Stores, Inc. Real Property Tax. Dismissed. Board members concur.
2003-V-1883 Woodridge Point Limited Partnership v. Butler County Board of Revision and the Butler County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-A-1884, 2003-A-1885 Thomas H. Green, Trustee v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-M-1888 Arrowhead Crossing, Ltd. v. Butler County Board of Revision and the Butler County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-G-1901 Country Club Hotel Associates, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and North Olmsted City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-P-2088 Enclave Apartments Ltd. v. Summit County Board of Revision, Summit County Auditor, and the Copley-Fairlawn Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-R-2106, 2003-R-2126, 2003-R-2127 Westside Healthcare Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Berea Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-P-4 Seven Stories West v. Summit County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2004-R-7 The May Department Stores Co. v. Summit County Board of Revision, Summit County Auditor, and Akron City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-A-17 Cooper Real Estate Management Company, Ltd. v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-G-38 Dayton Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor, and Wright Health Associates Ltd. Real Property Tax. Stipulated. Board members concur.
2004-J-57 First National Bank of Ohio (FirstMerit Bank, NA) v. Summit County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2004-R-58 First National Bank of Akron v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-A-61 Ohio Commercial LLC v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-A-62 Ohio Commercial, LLC v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-P-111 Carlet Company, Ltd. v. Summit County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2004-P-431, 2004-P-432 Orange City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Vantage Point Ltd. Real Property Tax. Dismissed. Board members concur.
2004-P-476 Erie Land Co., LLC v. Seneca County Board of Revision and the Seneca County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-A-717 Eleanor Barstow v. Athens County Board of Revision and Athens County Auditor. Real Property Tax. Dismissed. Board members concur.
2004-P-830 Granville Exempted Village Schools Board of Education v. Licking County Board of Revision, Licking County Auditor and Ray J. and Cheryl L. Paprocki. Real Property Tax. Dismissed. Board members concur.
MISCELLANEOUS
2002-A-148, 2002-A-149, 2002-A-150 Honda of America Mfg., Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2001-T-30 WFS Financial, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Requiring the parties to show cause.
2001-T-32 Cygnet Financial Services, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Requiring the parties to show cause.
2001-T-33 Cygnet Financial Services, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Requiring the parties to show cause.
2001-T-34 Greenpoint Credit Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Requiring the parties to show cause.
2001-T-35 Arcadia Financial Ltd. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Requiring the parties to show cause.
2001-T-37 Bank of America Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Requiring the parties to show cause.
2002-T-1221 Household Automotive Finance Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Requiring the parties to show cause.
2002-T-1539 Wells Fargo Financial Acceptance Pennsylvania, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Requiring the parties to show cause.
2002-T-1540 Wells Fargo Financial Acceptance Ohio 1, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Requiring the parties to show cause.
2002-T-1541 Wells Fargo Financial Acceptance Ohio, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Requiring the parties to show cause.
2002-T-1542 Wells Fargo Financial Ohio, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Requiring the parties to show cause.
2002-T-1543 Conseco Finance Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Requiring the parties to show cause.
2002-T-1544 American Honda Finance Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Requiring the parties to show cause.
2002-T-1545 Nissan Motor Acceptance Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Requiring the parties to show cause.
2002-T-2021 Customized Auto Credit Services, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Requiring the parties to show cause.
2003-T-131 DaimlerChrysler Services North America LLC, as Successor by Merger to Mercedes Benz Credit Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Requiring the parties to show cause.
2003-T-249 Arcadia Financial Ltd. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Requiring the parties to show cause.
2003-T-490 Arcadia Financial Ltd. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Requiring the parties to show cause.
2003-T-491 Bank of America Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Requiring the parties to show cause.
2003-T-492 Conseco Finance Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Requiring the parties to show cause.
2003-T-493 DaimlerChrysler Services North America LLC v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Requiring the parties to show cause.
2003-T-494 TranSouth Financial Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Requiring the parties to show cause.
2003-T-495 Wells Fargo Financial Ohio, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Requiring the parties to show cause.
2003-T-496 Wells Fargo Financial Acceptance Ohio 1, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Requiring the parties to show cause.
2003-T-497 WFS Financial, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Requiring the parties to show cause.
2003-B-628, 2003-B-629, 2003-B-630, 2003-B-631, 2003-B-719 East Cleveland Board of Education and Teamsters Housing, Inc. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Denying motion to dismiss.
2003-T-653 First Investors Financial Services, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Requiring the parties to show cause.
2003-T-654 First Investors Servicing Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Requiring the parties to show cause.
2003-T-655 Union Acceptance Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Requiring the parties to show cause.
2003-T-674 TranSouth Financial Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Requiring the parties to show cause.
2003-T-1638 Citifinancial Retail Services, Division of Citicorp Trust Bank, FSB v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Requiring the parties to show cause.
2003-M-1741 Geraldine Dennis v. Knox County Board of Revision and the Knox County Auditor. Real Property Tax. Denying motions to quash subpoenas.
2004-R-590 through 2004-R-598 Streetsboro City School District Board of Education v. Portage County Board of Revision, Portage County Auditor, and Boulder Creek Limited Partnership. Real Property Tax. Consolidated.
2004-K-815 NI Energy Services Transportation, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Public Utility Personal Property Tax. Staying further proceedings.
2004-J-856 Lieber Leasing, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Franchise Tax. Requiring appellant to show cause.
2004-A-859 Kristen J. Willett v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Tax. Requiring appellant to show cause.