OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

October 29, 2004

MERIT DOCKET

2003-R-453 National City Bank of Cleveland v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Independence Board of Education. Real Property Tax. Value found. Board members concur.

2003-R-786 Streetsboro City School District Board of Education v. Portage County Board of Revision, Portage County Auditor, and Frost Road Mini-Storage, LLC. Real Property Tax. Value found. Board members concur.

2003-R-1109 Event Makers, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board members concur.

2003-R-1234 Meadowbrook Place, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board members concur.

2004-V-78, 2004-V-79, 2004-V-128, 2004-V-130 Board of Education of the Orange City School District and W C Beachwood, LLC v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Dismissed--BOR affirmed. Board members concur.

2004-P-168 Robert and Connie Orr v. Licking County Board of Revision and the Licking County Auditor. Real Property Tax CAUV. Dismissed--lack of jurisdiction. Board members concur.

2004-R-266 Strongsville Lodging Assoc. 1, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, City of Strongsville, and Strongsville Board of Education. Real Property Tax. Remanded with instructions. Board members concur.

2004-J-276, 2004-J-277 David W. Swetland Building Co., Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Board of Education. Real Property Tax. Remanded with instructions. Board members concur.

2004-B-280 David J. Vincell v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

2004-P-405 Three M Energy, LLC v. William W. Wilkins, Tax Commissioner of Ohio. Motor Vehicle Fuel Tax. Dismissed--lack of jurisdiction. Board members concur.

2004-R-525 David Angellone v. Columbiana County Board of Revision and Columbiana County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

2004-P-527 Claude Aaron, Jr. v. Erie County Board of Revision and the Erie County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

2004-P-528 Claude Aaron, Jr. v. Erie County Board of Revision and the Erie County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

 

DISMISSALS AND STIPULATIONS

2001-T-30 WFS Financial Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board members concur.

2001-T-34 Greenpoint Credit Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board members concur.

2001-T-35 Arcadia Financial Ltd. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board members concur.

2001-T-37 Bank of America Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board members concur.

2002-T-1221 Household Automotive Finance Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board members concur.

2002-T-1539 Wells Fargo Financial Acceptance Pennsylvania, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board members concur.

2002-T-1543 Conseco Finance Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board members concur.

2002-T-1544 American Honda Finance Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board members concur.

2002-T-1545 Nissan Motor Acceptance Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board members concur.

2003-T-249 Arcadia Financial Ltd. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board members concur.

2003-T-490 Arcadia Financial Ltd. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board members concur.

2003-T-491 Bank of America Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board members concur.

2003-T-492 Conseco Finance Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board members concur.

2003-T-493 DaimlerChrysler Services North America LLC v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board members concur.

2003-T-494 TranSouth Financial Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board members concur.

2003-T-495 Wells Fargo Financial Ohio, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board members concur.

2003-T-496 Wells Fargo Financial Acceptance Ohio 1, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board members concur.

2003-T-497 WFS Financial, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board members concur.

2003-T-653 First Investors Financial Services, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board members concur.

2003-T-654 First Investors Servicing Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board members concur.

2003-T-655 Union Acceptance Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board members concur.

2003-T-674 TranSouth Financial Corp. v. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board members concur.

2003-T-961, 2003-T-962, 2003-T-955, 2003-T-960 Vaan Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Bedford Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-M-1253 Wilmington City School District Board of Education v. Clinton County Board of Revision, Clinton County Auditor, and Eastern Retail Holdings. Real Property Tax. Stipulated. Board members concur.

2003-R-1424, 2003-R-1425, 2003-R-1426 Cincinnati S.I. Company v. Hamilton County Board of Revision, Hamilton County Auditor, and Cincinnati School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-J-1465 Cincinnati School District Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor, and JRC Holiday Office Park, Ltd. Real Property Tax. Stipulated. Board members concur.

2003-V-1478 Sunrise Parma Assisted Living LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Parma Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-T-1638 Citifinancial Retail Services, Division of Citicorp Trust Bank, FSB v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board members concur.

2003-J-2097 Birnbaum Family Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Dismissed. Board members concur.

 

MISCELLANEOUS

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. Vacating prior order and confirming parties' corrected stipulation. Board members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

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. Dissolving stay.

2003-M-1941, 2003-M-1942 OHM Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Corporate Franchise Tax. Inactive status placement.

2004-A-172, 2004-A-173* Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bedford Land Development Co. Real Property Tax. Compelling discovery.

2004-T-477, 2004-T-478, 2004-T-479 Rumpke Container Service, Inc., Rumpke Waste, Inc., and Rumpke Recycling, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Consolidated.

2004-V-836 Melgan Insurance Agency, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Corporate Franchise Tax. Requiring appellant to show cause.

2004-V-848, 2004-V-869 Bedford School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Wyleco, Inc. Real Property Tax. Consolidated--correcting prior order.

2004-G-1028, 2004-G-1029 Aldi, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Rocky River School District Board of Education. Real Property Tax. Consolidated.

* Issued Previously