12:00 P.M. FRIDAY

July 18, 1997

93-D-486 Kempf Surgical Appliances, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales and Use Tax. Tax Commissioner affirmed on Remand. Board Members concur.

95-T-393 Buchtel Food, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax Refund. Tax Commissioner affirmed. Board Members concur.

96-M-811 Northcoast Christian Center v. Roger W. Tracy, Tax Commissioner of Ohio. Exemption. Tax Commissioner reversed. Board Members concur.

96-T-1058 Pine Grove Ltd. v. Franklin County Board of Revision and The Franklin County Auditor. Real Property Tax (CAUV). Board of Revision affirmed. Mr. Johnson and Ms. Jackson concur. Mr. Manoranjan not participating.

96-R-1797 Michael Dervos v. Roger W. Tracy, Tax Commissioner of Ohio. Remission. Tax Commisioner affirmed. Board Members concur.

THE FOLLOWING CASES TERMINATED UNDER THE AUTHORITY OF SHARON VILLAGE LTD. v. LICKING CTY. BD. OF REVISION (1997), 78 Ohio St. 3d 479:

94-M-1232 National Church Residence v. Licking County Board of Revision and the Licking County Auditor. Real Property Tax. Lack of Jurisdiction--dismissed. Board Members concur.

94-M-1233 Newark Company Partnership v. Licking County Board of Revision, Licking County Auditor and the Newark City Schools Board of Education. Real Property Tax. Lack of Jurisdiction--dismissed/Remanded. Board Members concur.

94-M-1234 Newark Ohio Townhouses LTD v. Licking County Board of Revision, Licking County Auditor and the Newark City Schools Board of Education. Real Property Tax. Lack of Jurisdiction--dismissed. Board Members concur.

94-B-1235 Meigs County Elderly Housing Corp. v. Meigs County Board of Revision and the Meigs County Auditor. Real Property Tax. Lack of Jurisdiction--dismissed. Board Members concur.

94-M-1369 Health Care Property Investors v. Licking County Board of Revision, Licking County Auditor and the Newark City Schools Board of Education. Real Property Tax. Lack of Jurisdiction--dismissed. Board Members concur.

94-M-1370 Log Pond, LTD v. Licking County Board of Revision, Licking County Auditor and the Newark City Schools Board of Education. Real Property Tax. Lack of Jurisdiction--dismissed/Remanded.

Board Members concur.

95-M-74 JMW Realty Co. v. Licking County Board of Revision, Licking County Auditor and the Newark City Schools Board of Education. Real Property Tax. Lack of Jurisdiction--dismissed. Board Members concur.

95-M-75 Newark Village Ltd. v. Licking County Board of Revision, Licking County Auditor and the Newark City Schools Board of Education. Real Property Tax. Lack of Jurisdiction--dismissed. Board Members concur.

95-G-784 Pinehurst Ltd. v. Pike County Board of Revision, Pike County Auditor and Waverly City Schools Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

95-S-1048, 95-S-1049

Belltowne Apartments Ltd. v. Franklin County Board of Revision, Franklin County Auditor and the Gahanna-Jefferson Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

95-R-1050, 95-R-1051

Belltowne Apartments Ltd. v. Franklin County Board of Revision, Franklin County Auditor and the Columbus Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

95-P-1079, 95-P-1080

Frank E. Cordray v. Franklin County Board of Revision, Franklin County Auditor and Board of Education of the Worthington City School District. Real Property Tax. Board of Revision affirmed. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

95-S-1081, 95-S-1082

Aureus v. Franklin County Board of Revision, Franklin County Auditor and the Worthington Board of Education. Real Property Tax. Board of Revision affirmed. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

95-T-1083, 95-T-1084

New Winchester Gardens v. Franklin County Board of Revision, Franklin County Auditor and the Groveport-Madison Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

95-M-1086, 95-M-1087, 95-M-1088, 95-M-1089, 95-M-1090, 95-M-1091

Bryson Properties XVII v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Worthington City School District. Real Property Tax. Board of Revision affirmed. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

95-N-1097, 95-N-1098

Lynsco Properties v. Franklin County Board of Revision, Franklin County Auditor and the Columbus City Schools Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

95-M-1104, 95-M-1105

Lee Plaza Corporation v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Westerville City School District. Real Property Tax. Board of Revision affirmed. Board Members concur.

95-B-1106 Brown-Benchmark Prop. L.P. v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Reynoldsburg City School District. Real Property Tax. Board of Revision affirmed. Board Members concur.

95-B-1107 Brown-Benchmark Prop. L.P. v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Reynoldsburg City School District. Real Property Tax. Board of Revision affirmed. Board Members concur.

95-P-1108, 95-P-1109

Danberry Construction Co. v. Franklin County Board of Revision, Franklin County Auditor and Board of Education of the Dublin City School District. Real Property Tax. Board of Revision affirmed. Board Members concur.

95-A-1110, 95-A-1111

Kathleen Larsen v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Worthington City School District. Real Property Tax. Board of Revision affirmed. Board Members concur.

95-N-1112, 95-N-1113

Jerry T. Greer, Trustee v. Franklin County Board of Revision, Franklin County Auditor and the Columbus City Schools Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

95-K-1114, 95-K-1115

Hayden Road Plaza, Ltd. v. Franklin County Board of Revision, Franklin County Auditor and the Dublin City Schools Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

95-J-1116, 95-J-1117

Hillhaven Corp. v. Franklin County Board of Revision, Franklin County Auditor and the Canal Winchester Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

95-M-1159, 95-M-1160

State of Ohio, Dir-Development v. Franklin County Board of Revision, Franklin County Auditor and the Hilliard City Schools Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

95-M-1161, 95-M-1162

Vince K. Oliver v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Whitehall City School District. Real Property Tax. Board of Revision affirmed. Board Members concur.

95-M-1163, 95-M-1164

Americus Properties L.P. v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Columbus City School District. Real Property Tax. Board of Revision affirmed. Board Members concur.

95-M-1165, 95-M-1166

Bert Lindsay v. Franklin County Board of Revision, Franklin County Auditor and the Groveport Madison Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

95-D-1169, 95-D-1170, 95-D-1171, 95-D-1172

Partrician Partners v. Franklin County Board of Revision, Franklin County Auditor and the Columbus CSD Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

95-T-1173, 95-T-1174

DLZ Corporation v. Franklin County Board of Revision, Franklin County Auditor and the Worthington Board of Education. Real Property Tax. Board of Revision affirmed. Mr. Johnson and Ms. Jackson concur; Mr. Manoranjan not participating.

95-G-1175, 95-G-1176

Silver Drive Partners v. Franklin County Board of Revision, Franklin County Auditor and the Columbus Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

95-N-1177, 95-N-1178

Jefferson Commons Co. v. Franklin County Board of Revision, Franklin County Auditor and the Groveport Madison Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

95-N-1179, 95-M-1180

Antonio and Nicolina Capoccia v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Worthington City School District. Real Property Tax. Board of Revision affirmed. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

95-S-1181, 95-S-1182

Mettler-Toledo, Inc. v. Franklin County Board of Revision, Franklin County Auditor and the Worthington Board of Education. Real Property Tax. Board of Revision affirmed. Ms. Jackson and Mr. Manoranjan concur; Mr. Johnson not participating.

95-A-1183, 95-A-1184

A-1 Nursing Care, Inc. v. Franklin County Board of Revision, Franklin County Auditor and the Columbus City Schools Board of Education. Real Property Tax. Board of Revision affirmed. Mr. Johnson and Ms. Jackson concur. Mr. Manoranjan not participating.

95-R-1185, 95-R-1186

T & R Properties, Inc. v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Dublin City School District. Real Property Tax. Board of Revision affirmed. Board Members concur.

95-G-1187, 95-G-1188

Dearth Management, Inc. v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Worthington City School District. Real Property Tax. Board of Revision affirmed. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

95-K-1189, 95-K-1190

Par Properties of Ohio v. Franklin County Board of Revision, Franklin County Auditor and the Hilliard City School District Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

95-P-1191, 95-P-1192

Sturbridge Green Ltd. v. Franklin County Board of Revision, Franklin County Auditor and Board of Education of the Hilliard City School District. Real Property Tax. Board of Revision affirmed. Board Members concur.

95-N-1193, 95-N-1194

Harding Hospital Asset Holding Co. v. Franklin County Board of Revision, Franklin County Auditor and the Columbus City Schools Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

95-P-1292, 95-P-1293

BOA Limited Part. v. Franklin County Board of Revision, Franklin County Auditor and Board of Education of the Upper Arlington City School District. Real Property Tax. Board of Revision affirmed. Board Members concur.

95-T-1294, 95-T-1295

ESW Building Association, L.P. v. Franklin County Board of Revision, Franklin County Auditor and the Worthington Board of Education. Real Property Tax. Board of Revision affirmed. Ms. Jackson and Mr. Manoranjan concur; Mr. Johnson not participating.

95-S-1296, 95-S-1297

Olentangy Building & Development Co. v. Franklin County Board of Revision, Franklin County Auditor and the Worthington Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

95-A-1308, 95-A-1309

Olentangy Commerce Center v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Grandview Heights City School District. Real Property Tax. Board of Revision affirmed. Board Members concur.

DISMISSALS AND STIPULATIONS

96-T-443 Thomas M. Byrne, Trustees v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-R-551 Joseph P. Nigro, Trustee, Appliance City, Inc., a Subdivision of The Appliance Store v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax Refund. Dismissed. Board Members concur.

96-J-627 King James Park Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Westlake Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-A-775 W. B. Risman and Robert R. Risman v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Garfield Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-J-930 Rittal Corp. v. Clark County Board of Revision and Clark County Auditor. Real Property Tax. Stipulated. Board Members concur.

96-G-1070 Gross, Marvin J. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Berea City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-D-1095 Prime Properties Ltd. Partnership v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-S-1101 Baker, Myron & R. W. Dragin, et al. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Orange City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-G-1252 Weston Limited Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Dismissed. Board Members concur.

96-G-1326 Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Walstein Group, Inc. Real Property Tax. Stipulated. Board Members concur.

96-J-1420, 96-J-1421

Northern Ohio Metalfab Maintenance Div. Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

96-T-1443 OTR v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Shaker Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-A-1612 First National Supermarkets v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Dismissed. Board Members concur.

97-G-198 Equity Beachwood LTD, Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Beachwood Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-D-449 Jeffrey J. and JoAnne M. Pritchard v. Board of Revision of Ashtabula County and the Auditor of Ashtabula County. Real Property Tax. Stipulated. Board Members concur.

MISCELLANEOUS

93-T-28, 93-T-29, 93-T-49, 93-T-50, 93-T-51, 93-T-52

Reynoldsburg City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor, King Development Co. and Crofton Partners I & Crofton Partners II. Real Property Tax. Certification. Mr. Johnson and Ms. Jackson concur. Mr. Manoranjan not participating.

93-A-172 Chatterton Club, L.P. v. Franklin County Board of Revision, Franklin County Auditor and Groveport Madison Local Schools Board of Education. Real Property Tax. Certification. Board Members concur.

94-N-27 Samuel Zell, Trustee v. Hamilton County Board of Revision, Hamilton County Auditor and the Cincinnati School District Board of Education. Real Property Tax. Certification. Board Members concur.

94-H-167, 94-H-168

Bush & Cook Leasing, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax.

Certification. Board Members concur.

94-P-759 C.O.A. Housing, Inc. v. Van Wert County Board of Revision, et al. Real Property Tax. Certification. Board Members concur.

95-S-1074 Robert Cheek, Resp. Party of Gulliver's Travel Plaza, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Officer Liability. Correcting Order. Board Members concur.

96-M-614* York-Pearl Associates, An Ohio Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Parma Board of Education. Real Property Tax. Denying Motion for Reconsideration. Board Members concur.

96-P-1769 Red Holtz, Inc., Charles G. Nemeth, Receiver v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.

96-K-1822, 96-K-1823

Slate Run Apartments of Bedford, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Bedford Board of Education. Real Property Tax. Remand. Board Members concur.

97-K-89 Morgan Harris, Jr., DBA RJM Financial Service v. Cuyhoga County Board of Revision, Cuyahoga County Auditor and the East Cleveland Board of Education. Real Property Tax. Remand. Board Members concur.

97-P-180 ERX Logistics, LLC v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

96-P-815 United Church Residences of Bellefontaine OH v. Logan County Board of Revision and the Logan County Auditor. Real Property Tax. Modifying Subpoena to Tax Consultant.

96-P-815 United Church Residences of Bellefontaine OH v. Logan County Board of Revision and the Logan County Auditor. Real Property Tax.

Modifying Subpoena to Appellant.

96-T-1200, 97-T-248

The Governing Board of The Gallia County Educational Service Center Serving the Gallia County Local School District Board of Education v. The Gallia County Budget Commission and the Jackson County Budget Commission. Budget Commission. Assigning Briefing Dates.

96-P-1396 Shell Oil Company v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Granting Motion to Practice.

97-G-491, 97-G-492, 97-G-508

Board of Education for the Orange City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and William B. Risman (TRS Under 10/29/87 Declaration of Trust of William B. Risman)

William B. Risman (TRS Under 10/29/87 Declaration of Trust of William B. Risman v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Board of Education for the Orange City School District. Real Property Tax. Consolidated.

97-G-493, 97-G-494, 97-G-511

Board of Education for the Orange City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and W. B. & R. R. Risman Builders, et al.

W. B. & R. R. Risman Builders, et al. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Orange City School District. Real Property Tax. Consolidated.

97-T-612, 97-T-701

Independence Board of Education/Harley Hotels and Cuyahoga County v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidated.

97-G-665, 97-G-666

Central Valley Properties v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Independence Board of Education. Real Property Tax. Consolidated.

97-R-667, 97-R-668

Hub Valley Realty v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Independence Board of Education. Real Property Tax. Consolidated.

97-P-670, 97-P-671

Hub Valley Realty v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Independence Board of Education. Real Property Tax. Consolidated.