June 27, 1997
THE NEXT BTA ANNOUNCEMENT WILL BE JUNE 30,
1997. THERE WILL BE NO ANNOUNCEMENT ON JULY 3, 1997.
94-D-1363, 94-D-1376, 94-D-1401
Joseph G. Smaltz, Officer of Carjo, Inc.,
Jobell, Inc., Ro-Mark, Inc., JDTS, Inc. and J-Ann, Inc. v. Roger
W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner
affirmed. Board Members concur.
95-N-1304 Kreber Land Development Co. v.
Auditor and Board of Revision of Franklin County and Hilliard
City Schools Board of Education. Real Property Tax. Value Found.
Board Members concur.
95-M-1329 Health Care Services, Inc. v.
Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax.
Tax Commissioner affirmed. Board Members concur.
Judith M. Zeiher Fields, Responsible Party
of Zeiher's, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio.
Sales Tax. Tax Commissioner reversed. Board Members concur.
96-N-1339 Mark A. Brown v. Roger W. Tracy,
Tax Commissioner of Ohio. Sales Tax. Lack of Jurisdiction--dismissed.
Board Members concur.
95-N-1244 William E. Minshall III, et al.
and Trust v. Erie County Board of Revision, and Erie County Auditor.
Real Property Tax. Dismissed. Board Members concur.
96-D-491 Browning-Ferris Industries of Northern
Ohio v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga
County, and the Cleveland Board of Education. Real Property Tax.
Stipulated. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson
not participating.
96-M-1247 Carol L. Richie Trust v. Medina
County Board of Revision and Medina County Auditor. Real Property
Tax. Stipulated. Board Members concur.
96-G-1359 Reilly Industries, Inc. v. Roger
W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Dismissed.
Board Members concur.
96-J-1646 Prime Properties Ltd. v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor and the Cleveland
Board of Education. Real Property Tax. Stipulated. Board Members
concur.
97-M-62 Allied Corporation, Inc. v. Roger
W. Tracy, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board
Members concur.
97-G-359 Robert Trimmer dba Park Motel v.
Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Dismissed.
Board Members concur.
95-K-221 General Electric Credit Corp. of
Tennessee v. Roger W. Tracy, Tax Commissioner of Ohio. Sales
Tax Refund. Granting Motions for Reconsideration. Mr. Johnson
and Mr. Manoranjan concur. Ms. Jackson dissenting.
96-G-1237 Creative Screen Print, Inc. v.
Roger W. Tracy, Tax Commissioner of Ohio. Sales and Use Tax.
Remand. Board Members concur.
96-T-177, 96-T-178*
Cambridge Arms, Ltd., and Cambridge Arms II, Ltd. v. Hamilton County Board of Revision, Hamilton County Auditor and Cincinnati School District Board of Education. Real Property Tax. Granting Continuance.
96-A-1441, 96-A-1442
Colony Ltd. v. Cuyahoga County Board of
Revision, Cuyahoga County Auditor and the Cleveland Board of Education.
Real Property Tax. Consolidated.
96-A-1455, 96-A-1456, 96-A-1485
Ohio North Limited Partnership v. Marion County Board of Revision and Marion County Auditor.
Marion, County of, c/o Diane F. Goodrich,
Developers Diversified v. Marion County Board of Revision and
Marion County Auditor. Real Property Tax. Consolidated.
96-M-1466, 96-M-1467
First Union Real Estate Equity & Mortgage
Investments v. Cuyahoga County Board of Revision, the Cuyahoga
County Auditor and Cleveland Board of Education. Real Property
Tax. Consolidated.
*Issued Previously