12:00 P.M. FRIDAY
May 16, 1997
95-J-417 United Transportation Union Insurance Association v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Tax Commissioner affirmed. Board Members concur.
95-B-988 Mohamad Hassan v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.
The Burger Iron Company v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Tax Commissioner affirmed. Board Members concur.
96-B-1035 Board of Education of the Olentangy Local School District v. Delaware County Board of Revision, Delaware County Auditor and Richard L. and Elverna E. Wolpert. Real Property Tax. Board of Revision reversed. Board Members concur.
96-K-1831 John R. Eckhart v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.
97-D-230 Kalmbach Wagner Swine Research Farm v. Board of Revision of Wyandot County and Auditor of Wyandot County. Real Property Tax. Denying Motion to Dismiss; Reversing and Remanding to Board of Revision. Board Members concur.
DISMISSALS AND STIPULATIONS
95-A-654 Principal Mutual Life Insurance Company v. Hamilton County Board of Revision, Hamilton County Auditor and the Cincinnati School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
95-J-1167 Beulah Road, Inc. v. Franklin County Board of Revision, Franklin County Auditor and the Columbus Board of Education. Real Property Tax. Dismissed. Board Members concur.
95-J-1168 Beulah Road, Inc. v. Franklin County Board of Revision, Franklin County Auditor and the Columbus Board of Education. Real Property Tax. Dismissed. Board Members concur.
95-D-1278 Equity Beachwood Ltd. Partnership v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County and the Board of Education for the Beachwood City School District. Real Property Tax. Stipulated. Board Members concur.
96-M-66 Board of Education for the Columbus City School District v. Franklin County Board of Revision, Franklin County Auditor and Grange Mutual Casualty Company. Real Property Tax. Stipulated. Board Members concur.
96-R-133 Millside Center II Ltd. Part. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Brecksville/Broadview Board of Education. Real Property Tax. Stipulated. Board Members concur.
96-R-161 Jack K. Beatley v. Franklin County Board of Revision, Franklin County Auditor and the Columbus Board of Education. Real Property Tax. Stipulated. Board Members concur.
96-B-164 Jack K. Beatley v. Franklin County Board of Revision, Franklin County Auditor and the Columbus Board of Education. Real Property Tax. Stipulated. Board Members concur.
96-G-171, 96-G-196
The Higbee Company/ Board of Education of the Beachwood City School District v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.
96-S-344 Cuyahoga County of George Roth v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Parma Board of Education. Real Property Tax. Dismissed. Board Members concur.
96-R-411 Jack K. Beatley v. Franklin County Board of Revision, Franklin County Auditor and the Columbus Board of Education. Real Property Tax. Stipulated. Board Members concur.
96-R-412 Jack K. Beatley v. Franklin County Board of Revision, Franklin County Auditor and the Columbus Board of Education. Real Property Tax. Stipulated. Board Members concur.
96-R-413 Jack K. Beatley v. Franklin County Board of Revision, Franklin County Auditor and the Columbus Board of Education. Real Property Tax. Stipulated. Board Members concur.
96-M-475 Oblak Thelma D Onee O Five Front Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Berea Board of Education. Real Property Tax. Stipulated. Board Members concur.
96-D-490 Kara Bros., Inc., Browning-Ferris Industries of Northern Ohio v. Board of Revision of Cuyahoga County and Auditor of Cuyahoga County. Real Property Tax. Stipulated. Board Members concur.
96-R-504 Chester Union Associates & Huntington National Bank v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.
96-M-517 UCAR Carbon 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-622, 96-T-635, 96-T-636
Jefferson Park Properties/Mayfield City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.
96-P-781 Donald K. Kenney, Trustee v. Montgomery County Board of Revision, Montgomery County Auditor and the Vandalia-Butler City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
96-S-837 HCF, Inc. v. Fayette County Board of Revision and Fayette County Auditor. Real Property Tax. Stipulated. Board Members concur.
96-N-982, 96-N-1008
Mentor Exempted Village School District Board of Education/8671 Tyler Partners v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Dismissed. Board Members concur.
96-S-998 The Falls Savings & Loan Association v. Summit County Board of Revision, Summit County Auditor and the Cuyahoga Falls Board of Education. Real Property Tax. Stipulated. Board Members concur.
96-T-1018 200 West Apartments, An Ohio Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Fairview Park Board of Education. Real Property Tax. Dismissed. Board Members concur.
96-A-1034 Board of Education of the Olentangy Local School District v. Delaware County Board of Revision, Delaware County Auditor and Hamelberg Properties Ltd. Real Property Tax. Dismissed. Board Members concur.
96-G-1047 Colonial Gardens, Inc. v. Summit County Board of Revision, Summit County Auditor and the Tallmadge Board of Education. Real Property Tax. Stipulated. Board Members concur.
96-P-1061 Ameritech v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Lakewood Board of Education. Real Property Tax. Stipulated. Board Members concur.
96-D-1062 Service Station Holdings Inc. v. Board of Revision of Cuyahoga County and Auditor of Cuyahoga County. Real Property Tax. Stipulated. Board Members concur.
96-G-1064 Quilliams-Noble Ltd. Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Heights/University Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.
96-R-1069 Southgate Partners Limited Partnership v. Licking County Board of Revision, Licking County Auditor and the Heath City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
96-B-1099 Auto Set, Inc., dba Classic Cascade v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.
96-N-1118 City of Cincinnati v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Dismissed. Board Members concur.
96-N-1119 City of Cincinnati v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Dismissed. Board Members concur.
96-N-1120 City of Cincinnati v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Dismissed. Board Members concur.
96-N-1121 City of Cincinnati v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Dismissed. Board Members concur.
96-N-1122 City of Cincinnati v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Dismissed. Board Members concur.
96-N-1123 City of Cincinnati v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Dismissed. Board Members concur.
96-N-1124 City of Cincinnati v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Dismissed. Board Members concur.
96-N-1125 City of Cincinnati v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Dismissed. Board Members concur.
96-N-1126 City of Cincinnati v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Dismissed. Board Members concur.
96-N-1127 City of Cincinnati v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Dismissed. Board Members concur.
96-N-1128 City of Cincinnati v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Dismissed. Board Members concur.
96-N-1129 City of Cincinnati v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Dismissed. Board Members concur.
96-P-1150 North Church Towers Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Parma Board of Education. Real Property Tax. Stipulated. Board Members concur.
96-S-1151 Fairpark Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Shaker Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.
96-N-1152 Rena Rubinow Trust v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Shaker Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.
96-P-1184 Weston, Inc. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.
96-P-1210 Ashwood Partners, An Ohio General Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Shaker Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.
96-N-1251 Friendly Ice Cream Corp. v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Dismissed. Board Members concur.
96-D-1254 South Shore Yacht Club v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.
96-P-1272 BRT Associates, dba The 820 Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.
96-P-1273 BRT Associates dba The 820 Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.
96-P-1274 BRT Associates, dba The 820 Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.
96-P-1275 BRT Associates, dba The 820 Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.
96-P-1276 BRT Associates, dba The 820 Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.
96-P-1277 BRT Associates, dba The 820 Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.
96-P-1278 BRT Associates, dba The 820 Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.
96-P-1279 BRT Associates, dba The 820 Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.
96-P-1280 BRT Associates, dba The 820 Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.
96-P-1281 BRT Associates, dba The 820 Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.
96-P-1282 BRT Associates, dba The 820 Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.
96-P-1283 BRT Associates, dba The 820 Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.
96-J-1361 Reo Network, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board Members concur.
96-T-1591 Paul Rambasek v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Stipulated. Board Members concur.
96-B-1645 Card Park, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Warrensville Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.
96-J-1795 Eugene Dubick, RSJ Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Orange Board of Education. Real Property Tax. Dismissed. Board Members concur.
97-G-41 Warrensville Heights Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and DeBartolo Realty Partnership, L.P. Real Property Tax. Stipulated. Board Members concur.
97-A-63 Richard D. Justman v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Stipulated. Board Members concur.
97-G-80 Topvalco, Inc. v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Dismissed. Board Members concur.
97-G-81 Topvalco, Inc. v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Dismissed. Board Members concur.
97-G-82 Topvalco, Inc. v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Dismissed. Board Members concur.
97-G-83 Topvalco, Inc. v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Dismissed. Board Members concur.
97-G-92 National Refractories & Minerals Corp. v. Columbiana County Board of Revision and Columbiana County Auditor. Real Property Tax. Stipulated. Board Members concur.
97-R-181 Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor and Germania Singing and Sports. Real Property Tax. Dismissed. Board Members concur.
97-P-232 DataServ, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board Members concur.
MISCELLANEOUS
93-K-945 ATS Ohio, Inc., fka Gelzer Systems Company v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board Members concur.
95-T-360 Robert S. Roller, c/o APL International, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Officer Liability. Remand. Board Members concur.
96-M-583 Barbeton Rescue Mission, Inc., dba Christian Brotherhood Newsletter v. Roger W. Tracy, Tax Commissioner of Ohio. Exemption. Remand. Board Members concur.
96-R-891 Braunlich Hardware Co. v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Remand. Board Members concur.
96-D-1218 Board of Education of Worthington City School District v. Board of Revision of Franklin County, Auditor of Franklin County and Ameritech. Real Property Tax. Denying a Motion to Reverse and Remand to the Board of Revision with Instructions to Dismiss the Complaint. Board Members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
96-D-1241, 96-D-1242*
City of Lancaster v. Fairfield County Budget Commission, Townships of Amanda, Clearcreek, Greenfield, Hocking, Liberty, Madison, Richland, and Walnut; Villages of Amanda, Baltimore, Carroll, Millersport, Pleasantville, Rushville, Stoutsville, Sugar Grove, Thurston, West Rushville and Bremen; City of Pickerington. Approving Stipulation and Assigning Briefs.
97-D-346, 97-S-267
Mayfield City School District Board of Education v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County and Aetna Life Insurance Co.
Aetna Life Insurance Co. v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County and Mayfield City School District Board of Education. Real Property Tax. Consolidated.
97-D-397, 97-J-403, 97-J-404
Columbia Medical Associates v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County and North Olmsted Board of Education.
North Olmsted Board of Education v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County and Columbia Medical Associates. Real Property Tax. Consolidated.
97-K-426, 97-K-427, 97-K-428
Rock Glen Associates Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Consolidated.
97-D-436, 97-D-436
Federal Reserve Bank of Cleveland v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County and Cleveland Board of Education. Real Property Tax. Consolidated.
*Issued Previously