12:00 P.M. FRIDAY

August 8, 1997

MERIT DOCKET

96-N-543 Ernest G. Fritsche v. Roger W. Tracy, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner reversed. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson dissents.

96-R-1155 Enterprise Park II Partnership v. Roger W. Tracy, Tax Commissioner of Ohio. Exemption. Tax Commissioner affirmed. 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. Board of Revision reversed--remanded. Board Members concur.

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. Budget Commission; ULGF - R.C. 5747.53; ULGRAF - R.C. 5747.63. Budget Commission's Actions Approved Without Modification. Board Members concur.

96-S-1293 Rick Hoffman, dba Custom Transmission v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

96-T-1533 Clark Refining and Marketing, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Motor Fuel Tax. Lack of Jurisdiction--dismissed. Board Members concur.

DISMISSALS AND STIPULATIONS

96-T-191 Lind Land, Inc. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

96-B-379 Society Bank & Trust fna Toledo Trust Company v. Lucas County Board of Revision, Lucas County Auditor and the Toledo Board of Education. Real Property Tax. Stipulated. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

96-D-894 Hunter's Hill Limited Partnership v. Board of Revision of Fairfield County, Auditor of Fairfield County and Lancaster City Schools Board of Education. Real Property Tax. Dismissed. Board Members concur.

96-N-1002 Donnington Village v. Union County Board of Revision and the Union County Auditor. Real Property Tax. Dismissed. Board Members concur.

96-G-1286 PPG Industries, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-N-1488 Robert C. & Charlotte A. Cook 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-1492 Robert J. Amsdell, Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Lakewood Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-B-1495 Selma R. Weiss v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Rocky River Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-N-1500 Jewish Community Housing Inc. 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-S-1501 Warrensville Manor Development Co. 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-J-1502 Gumina Carl TRS. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the East Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-N-1523 OKA Vending & Coffee Service Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

96-S-1531 Patricia M. Cooney v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

96-R-1537 Cowan, Richard M. (TRUST) 1/6 Katovsky, Lois 1/6 v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Rocky River Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-K-1759 West Union Limited v. Adams County Board of Revision and the Adams County Auditor. Real Property Tax. Dismissed. Board Members concur.

96-K-1840 David N. Myers 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.

97-K-11 Northfield Park Assn. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Bedford Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-S-450 Ronald C. Schultz v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-S-657 Weisgerber, Helen M. v. Ashtabula County Board of Revision and Ashtabula County Auditor. Real Property Tax. Dismissed. Board Members concur.

MISCELLANEOUS

96-M-298 Colonial Industrial Products, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales and Use Tax. Remand. Board Members concur.

96-R-1303 Dresser Industries, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Denying Motion to Place Case on Inactive Status. Board Members concur.

96-M-1483 Penn Fuel Corporation v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Limiting Issues on Appeal. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

95-R-378 Newark OH Townhouses Ltd. v. Licking County Board of Revision and the Licking County Auditor. Real Property Tax. Requiring Appellant to Show Cause.

95-S-382 Derby Downs Ltd. Partnership v. Licking County Board of Revision and the Licking County Auditor. Real Property Tax. Requiring Appellant to Show Cause.

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. Granting the BOE's Request to Take Possession of Discovery Documents.

95-R-997* Columbia Building Company v. Montgomery County Board of Revision, Montgomery County Auditor and the Huber Heights Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

95-R-1132* Concord Columbus Limited Partnership v. Franklin County Board of Revision, Franklin County Auditor and the Columbus City Schools Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

96-M-24 Beachwood City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Robert I. Broida, Trustee. Real Property Tax. Requiring Appellant to Show Cause.

96-M-350 Robert I. Broida, Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Beachwood City School District Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

96-K-381, 96-K-382, 96-K-383, 96-K-384, 96-K-385, 96-K-386, 96-K-387, 96-K-388, 96-K-389, 96-K-390*

The Cleveland Electric Illuminating Co. v. Lake County Board of Revision, Lake County Auditor and the Willoughby-Eastlake Board of Education.

The Duquesne Light Co. v. Lake County Board of Revision, Lake County Auditor and the Willoughby-Eastlake Board of Education.

The Ohio Edison Co. v. Lake County Board of Revision, Lake County Auditor and the Perry Local Schools Board of Education.

The Pennsylvania Power Co. v. Lake County Board of Revision, Lake County Auditor and the Perry Local Schools Board of Education.

The Cleveland Electric Illuminating Co. v. Lake County Board of Revision, Lake County Auditor and the perry Local Schools Board of Education.

The Toledo Edison Co. v. Lake County Board of Revision, Lake County Auditor and the Perry Local Schools Board of Education.

The Ohio Edison Co. v. Lake County Board of Revision, Lake County Auditor and the Perry Local Schools Board of Education.

The Pennsylvania Power Co. v. Lake County Board of Revision, Lake County Auditor and the Perry Local Schools Board of Education.

The Cleveland Electric Illuminating Co. v. Lake County Board of Revision, Lake County Auditor and the Perry Local Schools Board of Education.

The Toledo Edison Co. v. Lake Copunty Board of Revision, Lake County Auditor and the Perry Local Schools Board of Education. Real Property Tax. Denying Motion to Terminate Stay of Proceedings.

96-M-786 Capital Park L.P. v. Franklin County Board of Revision, Franklin County Ausitor and the Columbus Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

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

96-R-816 BOA Limited v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Requiring Appellant to Show Cause.

96-R-831 Patrician Partners v. Franklin County Board of Revision, the Franklin County Auditor and the Columbus City Schools Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

96-P-959* The Bissett Steel Company v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Cuyahoga Heights Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

96-T-1001* The Cleveland Yachting Club, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Rocky River Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

96-R-1223* Country Square Properties v. Montgomery County Board of Revision, Montgomery County Auditor and the Miamisburg City School District Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

96-T-1225* Levine Partners, L.P. v. Franklin County Board of Revision, Franklin County Auditor and the Licking Heights Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

96-A-1296 Lamson & Sessions v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Board of Education of the Beachwood City School District. Real Property Tax. Requiring Appellant to Show Cause.

96-P-1362* The Marion Steel Company v. Marion County Board of Revision, the Marion County Auditor and the Marion City School District Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

96-P-1422, 96-P-1423*

Clayton Mrohaly, Trustee v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

96-P-1460, 96-P-1461*

Wheeling-Pittsburgh Steel Company and WPC Land Company v. Belmont County Board of Revision and the Belmont County Auditor. Real Property Tax. Requiring Appellant to Show Cause.

96-T-1644* BP America, Inc./The Standard Oil Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

96-P-1820, 96-P-1821*

Tabor Ridge Aparments, Ltd. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Board of Education of the Berea City School District. Real Property Tax. Requiring Appellant to Show Cause.

97-A-191 New Horizons Partnership v. Erie County Board of Revision, Erie County Auditor and Perkins Local School Board. Real Property Tax. Requiring Appellant to Show Cause.

97-M-218 Jack Coven, Ruth Rand and Frank E. Tessler, Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Beachwood City School District Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

97-M-219 Robert I. Broida, Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Beachwood City School District Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

97-A-250, 97-A-251

Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor and Bryden House L.P. Real Property Tax. Requiring Appellant to Show Cause.

97-T-297* CP Investments Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

97-R-369* Edgewater Yacht Club v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland City Schools Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

97-T-378* Robert M. Levin, Successor Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

97-S-390 C.R. Truman, L.P. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

97-T-395* Manor Healthcare Corp. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Westlake Board of Education. Real Property Tax. Requring Appellant to Show Cause.

97-R-416* Lakeside Avenue Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Westlake City School District Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

97-T-452, 97-T-453, 97-T-454, 97-T-455*

Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor and Grandview Building. Real Property Tax. Requiring Appellee to Show Cause.

97-S-551 thru 97-S-585*

Willoughby Development Group, Ltd. v. Lake County Board of Revision, Lake County Auditor and the Willoughby-Eastlake City School District Board of Education. Real Property Tax. Requring Appellant to show Cause.

97-R-725* Painesville Township Local School District Board of Education v. Lake County Board of Revision, Lake County Auditor and GGNV Development Co. Real Property Tax. Requiring Appellant to Show Cause.

*Issued Previously.