12:00 P.M. FRIDAY

April 25, 1997

95-T-93 Herbert Frankel, Responsible Party of Supreme Dental Laboratory, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Officer Liability. Remanded. Board Members concur.

96-T-49 Carlyle Management Company and L&P Valley Forge Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Parma Board of Education. Real Property Tax. Value Found. Board Members concur.

96-B-229 William C. Lewis, DBA Orion Compact Vending Co. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Lack of Jurisdiction--dismissed. Board Members concur.

96-K-419 St. Vincent Hotel, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Exemption. Tax Commissioner reversed. Board Members concur.

96-K-420 St. Vincent Hotel, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Exemption. Tax Commissioner reversed. Board Members concur.

96-J-599 Society National Bank v. Wood County Board of Revision and Wood County Auditor. Real Property Tax. Lack of Jurisdiction--dismissed. Board Members concur.

96-B-960 Huron Road Clinic Foundation v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and East Cleveland Board of Education. Real Property Tax. Value Found. Board Members concur.

96-B-968 Larry A. Bonistalli, Responsible Party of Impact Resources, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

96-T-981 Indresco, Inc., nka Harbison-Walker Refractories Co. v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Lack of Jurisdiction--dismissed. Board Members concur.

96-B-1081 Peggy J. Toyne v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

96-G-1398* Richard E. Simpkins v. Marion County Board of Revision and Marion County Auditor. Real Property Tax. Value Found. Board Members concur.

DISMISSALS AND STIPULATIONS

95-T-1197 The Geon Company v. Lorain County Board of Revision, Lorain County Auditor and the Avon Lake Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-M-37 Meijer Properties, Inc. v. Lucas County Board of Revision, Lucas County Auditor and the Sylvania School District Board of Education. Real Property Tax. Stipulated. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

96-M-38 Meijer Properties, Inc. v. Lucas County Board of Revision, Lucas County Auditor and the Maumee School District Board of Education. Real Property Tax. Stipulated. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

96-M-39 Meijer Properties, Inc. v. Lucas County Board of Revision, Lucas County Auditor and the Washington Local Schools Board of Education. Real Property Tax. Stipulated. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

96-M-180, 96-M-198, 96-M-199

Shurmer Investment Co./ The City of Strongsville Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Dismissed. Board Members concur.

*96-G-1399 through 96-G-1412 value found upon the authority of 96-G-1398. Separate decisions may be found in the Journals of the Board of Tax Appeals.

96-B-364, 96-B-370

Park Center Investment Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Beachwood City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-G-459 The 1375 Euclid Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-T-814 Landver Properties, Ltd. v. Ashland County Board of Revision and Ashland County Auditor. Real Property Tax. Stipulated. Board Members concur.

96-G-829 Pleasant Lake Apartments v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Parma Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-G-1085 MFI Partners, L.P. v. Hamilton County Board of Revision, Hamilton County Auditor and the Princeton School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-J-1132 Joseph S. and Lanita G. Minnich v. Marion County Board of Revision and Marion County Auditor. Real Property Tax. Stipulated. Board Members concur.

96-J-1157 Kimco Development of Kettering, Inc. v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Stipulated. Board Members concur.

96-J-1212 Omco Building Corp. v. Harrison County Board of Revision and Harrison County Auditor. Real Property Tax. Stipulated. Board Members concur.

MISCELLANEOUS

96-A-983 Channel One Communications Corporation v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Remand. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

96-B-1100, 96-B-1106

Great Lakes Towing v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education.

Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Great Lakes Towing. Real Property Tax. Consolidated.

96-T-1200, 97-K-248

The Governing Board of The Gallia County Eucational Service Center Serving the Gallia County Local School District Board of Education v. Gallia County Budget Commission and the Jackson County Budget Commission. Budget Commission. Consolidated.

96-T-1290, 96-T-1309, 96-T-1414

Gates Mills I Ltd./Mayfield City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Compelling Discovery.

96-T-1356 H.C.R. Limited Partnership v. Jackson County Board of Revision, the Jackson County Auditor and the Jackson City School District Board of Education. Real Property Tax. Compelling Discovery.

97-S-187, 97-S-188, 97-S-210, 97-S-211

Central Motors Corporation v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Board of Education for the Orange City School District.

Board of Education for the Orange City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Central Motors Corporation. Real Property Tax. Consolidated.