OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

May 26, 2006

MERIT DOCKET

2004-M-446, 2004-M-447, 2004-M-455, 2004-M-456

Puzsik Enterprises, Ltd. v. Strongsville Board of Education and the City of Strongsville v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Remanded to the BOR. Board members concur.

2004-B-571 Fostoria Green, An Ohio Ltd. Part. v. Wood County Board of Revision and Wood County Auditor. Real Property Tax. Value found. Board members concur.

2004-K-672 Brunswick City School District Board of Education v. Medina County Board of Revision, Medina County Auditor, and JF Development IX, LLC. Real Property Tax. Value found. Ms. Margulies and Mr. Eberhart concur. Mr. Dunlap concurring separately.

2004-V-1113 Yellow Transportation, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Use Tax. Tax Commissioner reversed. Board members concur.

2005-M-346 Cincinnati School District Board of Education v. Hamilton County Board of Revision, the Hamilton County Auditor, and KRP Investments, LLC. Real Property Tax. Value found. Board members concur.

2005-R-567 Veronica A. Blake v. Columbiana County Board of Revision and Columbiana County Auditor. Real Property Tax. Value found. Board members concur.

2005-M-603 Mentor Exempted Village School District Board of Education v. Lake County Board of Revision, the Lake County Auditor, and Ametco Properties, Inc. Real Property Tax. Remanded to the BOR. Ms. Margulies and Mr. Eberhart concur. Mr. Dunlap dissents.

2005-A-1198 Troy Woodall v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City Schools District. Real Property Tax. Value found. Board members concur.

DISMISSALS AND STIPULATIONS

2004-T-523 Roberts Development Corporation v. Clinton County Board of Revision, Clinton County Auditor, and Board of Education of the Wilmington City School District. Real Property Tax. Stipulated. Board members concur.

2005-P-215 Columbus City School District Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Buffalo-Broad Associates LLC. Real Property Tax. Stipulated. Board members concur.

2005-R-437 EIG Eastland Square, LLC v. Franklin County Board of Revision, Franklin County Auditor, and Groveport Madison Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-B-446 Manju-Govind Ltd. Liab. Co. v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2005-P-728 Robert M. Brown v. Erie County Board of Revision and the Erie County Auditor. Real Property Tax. Stipulated. Board members concur.

2005-A-1005, 2005-A-1006, 2005-A-1013,

2005-A-1272, 2005-A-1273

Michael & Josephine Jedinak and Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor. Real Property Tax. Dismissed. Board members concur.

2005-T-1157 Milton Manor LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Heights/University Heights Board of Education. Real Property Tax. Dismissed. Board members concur.

2005-T-1161 Gem Construction Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Heights/University Heights Board of Education. Real Property Tax. Dismissed. Board members concur.

2005-A-1490 Matthew M. & Karen Mayher v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2005-P-1595 Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and WGG Development, Ltd., an Ohio Limited Liability Co. Real Property Tax. Stipulated. Board members concur.

2005-P-1596 Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and WGG Development, Ltd., an Ohio Limited Liability Co. Real Property Tax. Stipulated. Board members concur.

2005-R-1645 N C P Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Solon City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2006-H-97, 2006-H-98, 2006-H-204

Berea City School District Board of Education and The Ohio Bell Telephone Company v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

MISCELLANEOUS

2004-A-1209, 2004-A-1217

Board of Education of the Kettering City Schools and Residenz, LLC v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Certification. Board members concur.

2005-A-401, 2005-A-405

CP-Snow Properties, LLC and Berea City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Denying Motion for Reconsideration. Board members concur.

2005-A-402, 2005-A-406,

2005-A-407, 2005-A-411

CP Cleveland Holdings, LLC and Berea City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Denying Motion for Reconsideration. Board members concur.

2005-B-803* Devank Corporation v. Lake County Board of Revision, Lake County Auditor, and Willoughby-Eastlake City District Board of Education. Real Property Tax. Correcting Order. Ms. Margulies and Mr. Dunlap concur. Mr. Eberhart not participating.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2005-R-1291 Wal-Mart Real Estate Business Trust v. Tuscarawas County Bd. of Revision and Tuscarawas County Auditor. Real Property Tax. Granting Motion to Compel Discovery.

2006-V-119 through 2006-V-192

Manna Crest Homes Limited Partnership v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the South-Western City School District. Real Property Tax. Denying Motions to Exclude Board of Education as a Party and Dismiss its “Counter-Complaints”.

* Issued Previously