12:00 P.M. FRIDAY

August 22, 1997

MERIT DOCKET

95-A-287 Glick's Furniture v. Franklin County Board of Revision, Franklin County Auditor and the Columbus Board of Education. Real Property Tax. Value Found on Remand. Board Members concur.

96-J-330 Medical Imaging Partners v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

96-S-426 Ecker-Shane Furniture, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

96-R-448 Jewel S. Siegel v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Value Found. Board Members concur.

96-M-848 Nordonia Hills Board of Education v. Roger W. Tracy, Tax Commissioner of Ohio and Brentwood Life Care Center dba Brentwood Health Care Center. Exemption. Tax Commissioner affirmed. Board Members concur.

96-T-1528 River Contractors, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Lack of Jurisdiction--dismissed. Board Members concur.

96-R-1578 Zola Makrauer Berning v. Roger W. Tracy, Tax Commissioner of Ohio. Remission. Tax Commissioner affirmed. Board Members concur.

97-A-256 Mercantile Stores Company, Inc./Mercantile Stores Co., Inc. (NY) v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Lack of Jurisdiction--dismissed. Board Members concur.

DISMISSALS AND STIPULATIONS
95-B-158 Cincinnati School District Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor, Joseph Reis, Trustee and the City of Cincinnati. Real Property Tax. Stipulated. 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. Stipulated. Board Members concur.

96-S-783 Andover Club Apartments v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Garfield Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-R-922 North Olmsted Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Norm-Al Properties, Inc. Real Property Tax. Stipulated. Board Members concur.

96-P-1036 Breezy Point Limited Partnership v. Portage County Board of Revision, Portage County Auditor and the Aurora City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-P-1037 Breezy Point Limited Partnership v. Portage County Board of Revision, Portage County Auditor and the Aurora City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-P-1038 Breezy Point Limited Partnership v. Portage County Board of Revision, Portage County Auditor and the Aurora City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-N-1071 Spitz Irving B. et al. 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-1115 Benderson Development Co., Inc. v. Lorain County Board of Revision and Lorain County Auditor. Real Property Tax. Stipulated. Board Members concur.

96-P-1362 The Marion Steel Company v. Marion County Board of Revision, Marion County Auditor and the Marion City Board of Education. Real Property Tax. Dismissed. Board Members concur.

96-G-1447 Wolis Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Solon Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-G-1470, 96-G-1497

Equitable Life Assurance v. Butler County Board of Revision, Butler County Auditor and Union Princeton School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

96-G-1471, 96-G-1496

Equitable Life Assurance v. Butler County Board of Revision, Butler County Auditor and Union Princeton School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

96-J-1526 Mildred Sprague Gertsma v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

96-P-1565 Gloria Chester v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

96-D-1574 Bruce Partners Limited Partnership v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County and Solon Board of Education. Real Property Tax. Dismissed. Board Members concur.

96-D-1617 Mustafa & Ibtisam Amirch v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Income Tax. Dismissed. Board Members concur.

96-G-1774 Sycamore Community School District v. Hamilton County Board of Revision, Hamilton County Auditor and Winchester Investments-Cole, Inc. Real Property Tax. Stipulated. Board Members concur.

97-K-45 Alvin A. and Laura Siegel v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Board of Education for the Orange City School District. Real Property Tax. Stipulated. Board Members concur.

MISCELLANEOUS
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. Denying Motion to Reverse the Decision of the Tax Commissioner. Board Members concur.

97-G-358 Linda K. Overly v. Roger W. Tracy, Tax Commissioner of Ohio. Penalty Remission. Remand. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
95-D-1122, 95-D-1123*

North Olmsted Board of Education v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County, Kentworth Associates, L.C.C., Kentworth Associates, LTD, and Cuyahoga Savings & Loan. Real Property Tax. Requiring Appellees to Show Cause.

95-D-1303* First Community Village v. Board of Revision of Franklin County, Auditor of Franklin County, and Upper Arlington CSD Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

96-D-129, 96-D-1166, 96-D-1167, 96-D-1168*

Granite Management v. Board of Revision of Lucas County, Lucas County Auditor and Washington LSD Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

96-D-245* Reiner Development Corp. v. Board of Revision of Franklin County, Auditor of Franklin County, and Upper Arlington CSD Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

96-D-247* Ravine Associates v. Board of Revision of Franklin County, Auditor of Franklin County and Dublin Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

96-D-408* John J. Chester and Richard J. Solove v. Board of Revision of Franklin County, Auditor of Franklin County and Gahanna/Jefferson CSD Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

96-T-589* Federal Express Corporation v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Granting Motion to Appear Pro Hac Vice.

96-B-662, 96-B-663*

Victoria Plaza Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the North Olmsted Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

96-B-779* University Arms, Ltd. v. Ross County Board of Revision and the Ross County Auditor. Real Property Tax. Modifying Subpoena.

96-B-791* Aluminum Company of America v. Ross County Board of Revision and the Ross County Auditor. Real Property Tax. Requiring Appellant to Show Cause.

96-R-876* Huntington Bank v. Lake County Board of Revision, Lake County Auditor and the Willoughby-Eastlake City School District Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

96-R-877* Huntington Bank v. Lake County Board of Revision, Lake County Auditor and the Mentor Exempted Village School District Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

96-R-878* Huntington Bank v. Lake County Board of Revision, Lake County Auditor, and the Painesville Township Local School District Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

96-R-901* Hornsburgh & Scott Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

96-M-920* E. A. Tehann III DBA Trenor Motor Company v. Clark County Board of Revision and the Clark County Auditor. Real Property Tax. Requiring Appellant to Show Cause.

96-B-1138, 96-B-1140*

Mel Howard, Trustee & Lynette C. Miller, Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Euclid Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

96-G-1161* Trotwood-Madison City School District Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor and Continental 41 Fund. Real Property Tax. Requiring Appellant to Show Cause.

96-G-1162* Trotwood-Madison City School District Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor and Continental 39 Fund. Real Property Tax. Requiring Appellant to Show Cause.

96-T-1215, 96-T-1216*

Township of Green v. Gallia County Budget Commission, Village of Centerville, Village of Cheshire, Village of Crown City, Village of Rio Grande, and Village of Vinton. Budget Commission/ULGF & LGRAF. Bifurcating Hearing.

96-B-1266* The Ground Round, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Parma Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

96-B-1451* 84 Lumber Company v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Requring Appellant to Show Cause.

96-B-1452* 84 Lumber Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Euclid Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

96-D-1478* Sheldon Road Industrial Properties v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Berea Board of Education. Real Property Tax. Granting Motion to Compel Discovery.

96-D-1503 Discount Drug Mart, Inc. v. Board of Revision of Medina County and Auditor of Medina County. Real Property Tax. Requiring Appellant to Show Cause.

96-N-1536* Greentree Associates v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

96-D-1554* Springfield LSD Board of Education v. Board of Revision of Lucas County, Auditor of Lucas County and Levin Development Co. Real Property Tax. Requiring Parties to Show Cause.

96-D-1561* Maumee LSD Board of Education v. Board of Revision of Lucas County, Auditor of Lucas County and Cleve Company. Real Property Tax. Requiring Parties to Show Cause.

96-S-1755* As of 1/1/95, Jefferson Park Properties, An Ohio Gen'l Partnership; As of 7/21/95, Hunter's Manor v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Berea City School District Board of Education. Real Property Tax. Denying Motion to Dismiss.

96-B-1758, 96-B-1788, 96-B-1789*

The May Department Stores Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the North Olmsted Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

96-N-1818 Harry A. Tessler v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cuyahoga Heights Board of Education. Real Property Tax. Denying Motion to Strike Board of Education as a Party.

96-P-1858 Hospitality Motor Inns, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Board of Education of the Berea City School District. Real Property Tax. Denying Continuance.

97-D-31* Tina Partners v. Board of Revision of Cuyahoga County and Auditor of Cuyahoga County. Real Property Tax. Requiring Appellant to Show Cause.

97-G-121* C. R. Noble and Eric and Steven Calabrese v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Heights/University Heights Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

97-D-132* Almondtree Apartments of Columbus, LTD v. Board of Revision of Franklin County, Auditor of Franklin County and Columbus CSD Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

97-T-201, 97-T-202, 97-T-203, 97-T-204*

Jefferson Park Properties v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Board of Education for the Berea City School District. Real Property Tax. Denying Motion to Strike Party.

97-D-215* A.D.P. v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County, and Independence Board of Education. Real Property Tax. Requiring Parties to Show Cause.

97-R-220* Suburban Pavilion, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Warrensville Heights Board of Education. Real Property Tax. Granting Motion to Compel Discovery.

97-S-228* Heritage Whole Salers, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Orange City School District Board of Education. Real Property Tax. Denying Motion to Strike Board of Education as a Party.

97-D-238, 97-D-239*

Epsilon of Chagrin Falls, Inc. v. Board of Revision of Cuyahoga County and Auditor of Cuyahoga County. Real Property Tax. Requiring Appellant to Show Cause.

97-R-348* As of 1/1/95 Aintree Park Apt. As of 5/26/95 Aetna Life Insurance Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Mayfield City School District Board of Education. Real Property Tax. Requiring Appellant to show Cause.

97-B-380* Menier & Associates, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

97-B-380* Menier & Associates v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Granting Motion to Compel Discovery.

97-B-392* Loctite Corp. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Warrensville Heights Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

97-D-405* Orchard's Way Realty, Inc. v. Board of Revision of Cuyahoga County and Auditor of Cuyahoga County and Beachwood CSD Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

97-B-424* Valley City Nursery v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Requiring Appellant to Show Cause.

97-D-436, 97-D-437*

Federal Reserve Bank of Cleveland v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County and Cleveland Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

97-P-444, 97-P-445*

Border Express, L.L.C. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Parma Board of Education. Real Property Tax. Requiring Party to Show Cause.

97-P-446, 97-P-447*

Border Express, L.L.C. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Parma Board of Education. Real Property Tax. Requiring Party to Show Cause.

97-A-466* Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Border Express, L.L.C. Real Property Tax. Denying Motion to Dismiss.

97-N-488 Red Roof Cleveland V Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Berea Board of Education. Real Property Tax. Denying Motion to Strike Board of Education as a Party.

97-B-501* Sysco Food Services of Cleveland, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Bedford Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

97-S-538* PPG Industries, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Strongsville Board of Education. Real Property Tax. Correcting Order.

97-B-545, 97-B-546, 97-B-547*

Columbia Gas of Ohio, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Public Utility Tax. Consolidated.

97-R-667, 97-R-668*

Hub Valley Realty v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Independence Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

97-A-669* Hub Valley Realty v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Requiring Appellant to Show Cause.

97-T-672, 97-T-673*

Hub Valley Realty v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Independence Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

97-T-709* Mayfield City Schools Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Alpha Investment Company. Real Property Tax. Requiring Appellee to Show Cause.

97-S-711* BP America Inc./The Standard Oil Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cuyahoga Heights Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

97-K-726* Laynecrest Associates Limited Partnership v. Clark County Board of Revision and the Clark County Auditor. Real Property Tax. Requiring Appellant to Show Cause.

97-N-775 The Everett W. and Callie R. Sharp Trust v. Scioto County Board of Revision, Scioto County Auditor, and Wheelersburg Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

97-A-777, 97-A-794*

S.V.A. Corp. v. Franklin County Board of Revision, Franklin County Auditor and the Columbus Board of Education. Real Property Tax. Consolidated.

97-G-832, 97-G-833*

OSF Properties, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Beachwood Board of Education. Real Property Tax. Consolidated.









































*Issued Previously