OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

December 9, 2005

MERIT DOCKET

2003-M-1382 Tigerpoly Manufacturing, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed in part and reversed in part. Board members concur.

2003-M-2115, 2003-M-2116

2003-M-2128, 2003-M-2129

S. Sandy Satullo II and Copper Kettle Marina, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Tax Commissioner affirmed. Board members concur.

2004-A-191 Board of Education of the Dublin City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Teachers Insurance & Annuity Association of America. Real Property Tax. Value found. Board members concur.

2004-B-1100 Polaris Commerce Center, LLC v. Delaware County Board of Revision, Delaware County Auditor, and Olentangy Local Schools Board of Education. Real Property Tax. Value found. Ms. Margulies and Mr. Eberhart concur. Mr. Dunlap dissents.

2005-B-644 David G. Duncan v. Clinton County Board of Revision and Clinton County Auditor. Real Property Tax. BOR affirmed. Board members concur.

DISMISSALS AND STIPULATIONS

2004-R-1069 MS at Montrose, LLC v. Summit County Board of Revision, Summit County Auditor, and Copley-Fairlawn City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-T-1236 DIY REO, LLC, an Ohio Limited Liability Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Warrensville Heights Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-T-1276 Gator North Randall Partners, LLLP, Gator North Randall Investors, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Warrensville Heights Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-T-13 GSK Atrium LLC & Edgerton Properties Limited Partnership and 668 Euclid LLC as their interests may appear v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-R-290, 2005-R-291

Columbus Property Group, LLC v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2005-M-307 Cougill LLC v. Franklin County Board of Revision, the Franklin County Auditor and the Columbus City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2005-T-421 Cirignano Properties, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-T-473 Jefferson Park Properties v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Mayfield School District Board of Education. Real Property Tax. Stipulated. Board members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2005-A-510, 2005-A-511,

2005-A-1607, 2005-A-1608

Land Drug Company and Rite Aid of Ohio, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Consolidating Appeals for Hearing Purposes Only.

2005-V-880, 2005-V-883

Board of Education for the Orange City School District v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, A.M. Castle and Company. Real Property Tax. Granting Motion to Compel.

2005-V-897, 2005-V-898

Board of Education for the Orange City School District v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, Norman Golovan, Trustee, and Arlene Golovan, Trustee. Real Property Tax. Granting Motion to Compel.

2005-B-1258, 2005-B-1270, 2005-B-1271

Kingston Place Apartments and Berea City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidating Appeals.

2005-T-1429, 2005-T-1434

Polaris Mall, LLC v. Delaware County Board of Revision, Delaware County Auditor, and Olentangy Local Schools Board of Education. Real Property Tax. Consolidating Appeals.