OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

March 25, 2005

MERIT DOCKET

2003-M-828 Duncan Oil Company v. Hamilton County Board of Revision, the Hamilton County Auditor and Southwest Local School District Board of Education. Real Property Tax. Value found. Board members concur.

2004-T-415 Anthony Riccota v. Erie County Board of Revision and the Erie County Auditor. Real Property Tax. BOR vacated--remanded with instructions. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2004-A-505 James & Roberta Kess v. Delaware County Board of Revision, Delaware County Auditor, and Westerville City Schools Board of Education. Real Property Tax. Value found. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

DISMISSALS AND STIPULATIONS

2004-V-3 Marriott Diversified American Hotels, LP v. Montgomery County Board of Revision, Montgomery County Auditor, and the Dayton Board of Education. Real Property Tax. Stipulated. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2004-G-313 Davis Center, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Solon Board of Education. Real Property Tax. Stipulated. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2004-G-335 Ryan Investments, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2004-R-360 ARFO Northeast, LLC v. Franklin County Board of Revision, Franklin County Auditor, and Westerville School District Board of Education. Real Property Tax. Stipulated. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2004-R-361 ARFO Northeast, LLC v. Franklin County Board of Revision, Franklin County Auditor, and Westerville School District Board of Education. Real Property Tax. Stipulated. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2004-R-362 ARFO Northeast, LLC v. Franklin County Board of Revision, Franklin County Auditor, and Westerville School District Board of Education. Real Property Tax. Stipulated. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2004-R-363 ARFO Northeast, LLC v. Franklin County Board of Revision, Franklin County Auditor, and Westerville School District Board of Education. Real Property Tax. Stipulated. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2004-R-364 ARFO Northeast, LLC v. Franklin County Board of Revision, Franklin County Auditor, and Westerville School District Board of Education. Real Property Tax. Stipulated. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2004-R-494 O Neill, dba AndoverRental v. Ashtabula County Board of Revision and Ashtabula County Auditor. Real Property Tax. Stipulated. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2004-R-570 Anna Maria of Aurora, Inc. v. Portage County Board of Revision, Portage County Auditor, and Aurora Board of Education. Real Property Tax. Stipulated. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2004-V-882, 2004-V-883 SCP 2002E-50, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Garfield Heights School District Board of Education. Real Property Tax. Stipulated. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2004-G-903 Hershey House Assoc. v. Lake County Board of Revision, Lake County Auditor, and the Painesville Board of Education. Real Property Tax. Stipulated. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2004-R-904 Headlands Insurance Agency, Inc. v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Stipulated. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2004-V-1063 George Roberts and Bernadine Roberts v. Lucas County Board of Revision and the Lucas County Auditor. Real Property Tax. Stipulated. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2004-G-1406 Cambridge City Schools Board of Education v. Guernsey County Board of Revision, Guernsey County Auditor, and Guernsey Health Systems, Inc. Real Property Tax. Dismissed. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2004-G-1407 Cambridge City Schools Board of Education v. Guernsey County Board of Revision, Guernsey County Auditor, and Guernsey Health Systems, Inc. Real Property Tax. Dismissed. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2004-G-1414 Cambridge City Schools Board of Education v. Guernsey County Board of Revision, Guernsey County Auditor, and Cherrywood CRD Limited. Real Property Tax. Dismissed. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

MISCELLANEOUS

2003-G-1610 Gross Family Limited Partnership v. Summit County Board of Revision, Summit County Auditor, and Akron City School District Board of Education. Real Property Tax. Correcting stipulation. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2003-A-1732, 2003-A-1733 New World Communications of Ohio, Inc. and WJW License, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Corporation Franchise Tax. Denying motion for reconsideration. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2004-R-297 through 2004-R-312 TopsMarkets,LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Correcting stipulation. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2004-G-1134 Emanuel J. Yoder v. William W. Wilkins, Tax Commissioner of Ohio. Sales Tax. Remand. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2003-K-1876 Columbia Gas Transmission Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Personal Property Tax. Extending order made at hearing.

2004-V-1298 Robert L. Katz v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Requiring appellant to show cause.

2004-P-1316, 2004-P-1317 Orange City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Greenway Ohio, Inc. Real Property Tax. Extending discovery.

2004-M-1343 Westerville City Schools Board of Education v. Franklin County Board of Revision, the Franklin County Auditor, and Olympia Properties, LLC. Real Property Tax. Compelling discovery.