3:00 P.M. FRIDAY

April 18, 1997

95-R-258, 95-R-259 Cuyahoga Heights Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Insignia Financial Group, Inc. Real Property Tax. Decision of Board of Revision reversed--vacated. Board Members concur.

95-A-464 Corporate Exchange Building IV & V Limited Partnership v. Franklin County Board of Revision, Franklin County Auditor and Westerville City Schools Board of Education. Real Property Tax. Value Found. Board Members concur.

95-T-1157, 95-T-1158 North Olmsted Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Cianciolo Realty Co., City of North Olmsted and Toys "R" Us, Inc. Real Property Tax. Value Found. Board Members concur.

95-D-1195 Selco Service Corp. v. Board of Revision of Montgomery County, Auditor of Montgomery County and Miamisburg City Schools. Real Property Tax. Lack of Jurisdiction--dismissed. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

95-D-1344 Sung K. Moon v. Board of Revision of Lucas County and Auditor of Lucas County. Real Property Tax. Lack of Jurisdiction--dismissed. Board Members concur.

96-B-1022 Robert and Virginia Binkley v. Lucas County Board of Revision and Lucas County Auditor. Real Property Tax. BOR Decision vacated/appeal dismissed. Board Members concur.

96-K-1226 Piqua Electric Co., Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

96-B-1264 Paul and Sandra Becker v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Lack of Jurisdiction--dismissed. Board Members concur.

96-B-1338 Michael J. Petrose v. Roger W. Tracy, Tax Commissioner of Ohio. Remission. Tax Commissioner affirmed. Board Members concur.

96-M-1397 Salem Medical Arts & Development Corp. v. Columbiana County Board of Revision and the Columbiana County Auditor. Real Property Tax. Lack of Jurisdiction--dismissed. Board Members concur.

95-B-1352, 95-B-1353 Saks, Harvey S., Trustee 1/2, Goldberg, Jacob, Trustee 2/5 v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the North Royalton Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-B-290 Jennings Commons Apartments, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-G-377 Gencom Acquisition Corp. v. Lucas County Board of Revision, Lucas County Auditor and the Toledo Public Schools. Real Property Tax. Stipulated. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

96-T-378 Betsy Investments Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Solon Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-P-404 Health & Rehabilitation Properties Trust v. Franklin County Board of Revision, Franklin County Auditor and the Southwestern City Schools Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-N-422 6850 Pearl Road Associates v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Board of Education for the Berea City School District. Real Property Tax. Stipulated. Board Members concur.

96-P-515 BP America, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, the Cleveland Board of Education and the Euclid Superior Parking Limited Partnership. Real Property Tax. Dismissed. Board Members concur.

96-P-516 BP America, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, the Cleveland Board of Education and the Euclid Superior Parking Limited Partnership. Real Property Tax. Dismissed. Board Members concur.

96-B-529 Strongsville Board of Education and City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, TDK Ohio Corporation and TMI Ohio General Partnership. Real Property Tax. Stipulated. Board Members concur.

96-R-567, 96-R-568, 96-R-639 OSWGI Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Board of Education for the North Royalton City School District.
Board of Education for the North Royalton City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and OSWGI Limited Partnership. Real Property Tax. Stipulated. Board Members concur.

96-G-540, 96-G-558 Beachwood City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Village II
Village II v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Beachwood City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-T-725 Mentor Exempted Village School District v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Stipulated. Board Members concur.

96-J-800 F.H.T. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the City of East Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-N-830 Arby's Restaurant Development Corp. v. Lake County Board of Revision, Lake County Auditor and the Mentor Exempted Village School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-M-836 Emerick Manor v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Warrensville Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-K-844 Patrick F. O'Neal/Janet Salen v. Lake County Board of Revision, Lake County Auditor and the Madison Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-B-847 Kimco of Ohio, Inc. v. Lake County Board of Revision, Lake County Auditor, and the Wickliffe City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

96-B-865 Wickliffe City School District Board of Education v. Lake County Board of Revision, Lake County Auditor and Kimco, Inc. Real Property Tax. Dismissed. Board Members concur.

96-M-909 Border Express LLC v. Summit County Board of Revision, Summit County Auditor and the Akron Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-M-910 Border Express LLC v. Summit County Board of Revision, Summit County Auditor and the Akron Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-J-912 Kenneth Wilson dba Kim's Wings v. Roger W. Tracy, Tax Commissioner of Ohio. Sales/Use Tax. Dismissed. Board Members concur.

96-G-913 Title Guarantee and Trust Company Trustee for Admiral's Harbour, Inc. v. Erie County Board of Revision and Erie County Auditor and Sandusky City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-D-932 Mentor Exempted Village School District Board of Education v. Board of Revision of Lake County, Auditor of Lake County, and Property Associates, Ltd. Real Property Tax. Stipulated. Board Members concur.

96-S-990 Davis-Gibson Realty Inv. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Solon Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-B-1019 Margaret H. Wyant v. Hamilton County Board of Revision, Hamilton County Auditor and the Cincinnati School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

96-D-1097 1108 Prospect Ltd. Partnership v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County and Cleveland Board of Education. Real Property Tax. Dismissed. Board Members concur.

96-P-1134 Allied Color Industries, Inc., (M.A. Hanna Color, Division of M.A. Hanna Co.) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Brecksville/Broadview Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-A-1160 Ralph H. Ludwig v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Lakewood Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-D-1285 James and Karen Stoskopf v. Board of Revision of Medina County and the Auditor of Medina County. Real Property Tax. Stipulated. Board Members concur.

97-K-286 King's Pawn, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Dismissed. Board Members concur.

93-P-594 Texas Eastern Transmission Corp. v. Roger W. Tracy, Tax Commissioner of Ohio. Public Utility Tax. Certification. Board Members concur.

93-P-595 Panhandle Eastern Pipeline Company v. Roger W. Tracy, Tax Commissioner of Ohio. Public Utility Property Tax. Certification. Board Members concur.

93-P-1381 Olmsted Falls Board of Education v. Roger W. Tracy, Tax Commissioner of Ohio and Donauschwaben German American Cultural Center, Inc. Exemption. Certification. Board Members concur.

94-K-347 Philip and Conna Ardire v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Income Tax. Certification. Board Members concur.

94-P-409, 94-P-410, 94-P-421 Strongsville Board of Education and City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Schurmer Investment Company

Schurmer Investment Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Strongsville Board of Education. Real Property Tax. Certification. Board Members concur.

94-J-497 Knowlton Realty Company v. Darke County Board of Revision and Darke County Auditor. Real Property Tax. Certification. Board Members concur.

94-B-1179 Valvoline Instant Oil Change, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Certification. Board Members concur.

94-B-1180 Ashland Branded Marketing, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Certification. Board Members concur.

94-B-1181 SuperAmerica Group, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Certification. Board Members concur.

95-A-220 Gary Cooper, Island Woodwork Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Certification. Board Member concur.

95-P-1137 Harold Cohen, Responsible Officer of Hot Rod Paradise, Inc. (a/k/a HRP Auto Centers, Inc.) v. Roger W. Tracy, Tax Commissioner of Ohio. Income Tax. Certification. Board Members concur.

95-P-1138 Hot Rod Paradise, Inc. (a/k/a HRP Auto Centers, Inc.) v. Roger W. Tracy, Tax Commissioner of Ohio. Income Tax. Certification. Board Members concur.

95-P-1139 Harold Cohen, Responsible Officer of Hot Rod Paradise, Inc. (a/k/a HRP Auto Centers, Inc.) v. Roger W. Tracy, Tax Commissioner of Ohio. Income Tax. Certification. Board Members concur.

95-P-1140 Harold Cohen, Responsible Officer of Hot Rod Paradise, Inc. (a/k/a HRP Auto Centers, Inc.) v. Roger W. Tracy, Tax Commissioner of Ohio. Income Tax. Certification. Board Members concur.

95-B-1360 George Coleman, et al. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Revised Stipulation. Board Members concur.

96-M-113 Century Ohio Cable Television v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Remand. Board Members concur.

96-D-812 Ralston Purina Company and Affiliates v. Roger W. Tracy, Tax Commissioner of Ohio. Sales and Use Tax. Remand. Board Members concur.

95-R-734, 95-R-735, 95-R-736, 95-R-737, 95-R-1028 Olmsted Falls Board of Education, Eliza Jennings, Inc., Olmsted Health & Services Corporation and Olmsted Residence Corporation v. Roger W. Tracy, Tax Commissioner of Ohio. Exemption. Vacating Order.

95-T-1391* Advantage Services, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax Refund. Denying Motion in Limine.

96-B-779 University Arms, Ltd. v. Ross County Board of Revision and Ross County Auditor. Real Property Tax. Compelling Discovery and Denying Motion for Protective Order.

96-T-1053, 96-T-1054 Lakeside Yacht Club v. Cuyahoga County Board of Revision and Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Consolidated.

97-T-275, 97-T-276 Society National Bank and Ninth Street Euclid Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Consolidated.

97-J-334, 97-J-335 LA Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Consolidated.

*Issued Previously