12:00 P.M. FRIDAY
November 28, 1997
MERIT DOCKET
96-S-93 Board of Education of the Columbus
City School District v. Franklin County Board of Revision, Franklin
County Auditor and Julia E. Pfeifer. Real Property Tax. Value
Found. Board Members concur.
96-A-520 Premier Auto Sales v. Roger W.
Tracy, Tax Commissioner of Ohio. Personal Property Tax. Tax
Commissioner affirmed. Board Members concur.
96-A-974 Mary Ann Olds, Responsible Party
of Old Cast Stone Products, Inc. v. Roger W. Tracy, Tax Commissioner
of Ohio. Sales Tax. Tax Commisioner affirmed. Board Members
concur.
96-M-1262, 96-M-1263
TRW, Inc. v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and the Cleveland Board of Education.
Real Property Tax. Remanded. Board Members concur.
96-P-1813 Somerset, Inc. v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor and the Garfield Heights
Board of Education. Value Found. Board Members concur.
97-K-145 Elio Zerbini v. Roger W. Tracy,
Tax Commissioner of Ohio. Sales Tax. Tax Commissioner reversed.
Board Members concur.
97-M-218 Jack Coven, Ruth Rand and Frank
E. Tessler, Trustees v. Cuyahoga County Board of Revision, Cuyahoga
County Auditor and the Beachwood City School District Board of
Education. Real Property Tax. Board of Revision reversed--remanded.
Board Members concur.
97-M-219 Robert I. Broida, Trustee v. Cuyahoga
County Board of Revision, the Cuyahoga County Auditor and the
Beachwood City School District Board of Education. Real Property
Tax. Board of Revision reversed--remanded. Board Members concur.
97-K-1115 Board of Education of the Columbus
City Schools v. Franklin County Board of Revision, Franklin County
Auditor and Central Benefits National Life Insurance Co. Real
Property Tax. Vacating Decision and Remanding with Instructions.
Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.
97-D-1219, 97-D-1220 Ameritech Corporation v. Board of Revision
of Franklin County, Auditor of Franklin County and Worthington
CSD Board of Education. Real Propety Tax. Lack of Jurisdiction--dismissed.
Board Members concur.
DISMISSALS AND STIPULATIONS
95-A-644 Glimcher Properties v. Fairfield
County Board of Revision, Fairfield County Auditor and Lancaster
City Schools Board of Education. Real Property Tax. Dismissed.
Board Members concur.
96-G-1032 Mr. Gaskett F.K.A. Echlin Acquisition
v. Cuyahoga County Board of Revision, Cuyahoga County Auditor
and Brooklyn Board of Education. Real Property Tax. Stipulated.
Board Members concur.
96-R-1429 Riverview, Inc. v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor and the Cleveland Board
of Education. Real Property Tax. Stipulated. Board Members
concur.
96-B-1529 Real Estate Income Program 1986
I Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor
and the Cleveland Board of Education. Real Property Tax. Dismissed.
Board Members concur.
96-D-1599 Friedman, Susan M. 1/3; Milstein,
Robert 1/3 v. Board of Revision of Cuyahoga County, Auditor of
Cuyahoga County and the Cleveland Board of Education. Real Property
Tax. Stipulated. Board Members concur.
97-D-100 Sigmund and Kathy Masloski v. Board of Revision of Franklin County, the Auditor of Franklin County and Columbus City Schools Board of Education. Real Property Tax. Stipulated. Board Members concur.
97-K-138 Michael C. Tsao v. Roger W. Tracy,
Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board
Members concur.
97-K-163 Kenneth Kisner v. Roger W. Tracy,
Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board
Members concur.
97-A-290 Cannon Road Properties, Ltd. v.
Cuyahoga County Board of Revision and Cuyahoga County Auditor.
Real Property Tax. Stipulated. Board Members concur.
97-R-441 Consolidated Aluminum Corp. v.
Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax.
Dismissed. Board Members concur.
97-N-549 Olmsted Falls Board of Education
v. Roger W. Tracy, Tax Commissioner of Ohio. Exemption. Dismissed.
Board Members concur.
97-S-862 Bristol Square, Ltd. v. Madison
County Board of Revision and Madison County Auditor. Real Property
Tax. Stipulated. Board Members concur.
97-M-863 Jefferson Developers Ltd. v. Madison
County Board of Revision and Madison County Auditor. Real Property
Tax. Stipulated. Board Members concur.
97-M-873 Clark R. Moore v. Clermont County
Board of Revision and Clermont County Auditor. Real Property
Tax. Stipulated. Board Members concur.
97-T-1327 Denis and Patricia A. Tocci v.
Butler County Board of Revision and Butler County Auditor. Real
Property Tax. Dismissed. Board Members concur.
MISCELLANEOUS
93-D-486 Kempt Surgical Appliances, Inc.
v. Roger W. Tracy, Tax Commissioner of Ohio. Sales and Use Tax.
Certification. Board Members concur.
94-T-1510 John S. Skuratowicz, Officer of
Monex Corporation v. Roger W. Tracy, Tax Commissioner of Ohio.
Officer Liability. Certification. Board Members concur.
95-T-1213 Ralph D. and Mary E. Freshwater
v. Belmont County Board of Revision and Belmont County Auditor.
Real Property Tax. Certification. Board Members concur.
96-M-24, 96-M-350 Beachwood City School District Board of
Education v. Cuyahoga County Board of Revision, Cuyahoga County
Auditor and Robert I. Broida, Trustee.
Robert I. Broida, Trustee v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor and Beachwood City
School District Board of Education. Real Property Tax. Retaining
Jurisdiction. Board Members concur.
96-K-280 Al Gammarino v. Hamilton County
Board of Revision and the Hamilton County Auditor. Real Property
Tax. Certification. Board Members concur.
97-B-302, 97-B-303 Strongsville Board of Education v. Cuyahoga
County Board of Revision, the Cuyahoga County Auditor and the
Parkside Towers Apartments. Real Property Tax. Finding Jurisdiction.
Board Members concur.
INTERIM ORDERS ISSUED BY ATTORNEY
EXAMINERS
96-D-1214 Webb Corporation v. Board of Revision
of Lucas County, Auditor of Lucas County and Toledo Public Schools.
Real Property Tax. Real Property Tax. Requiring Parties to
Show Cause.
97-A-250, 97-A-251, 97-R-258, 97-R-259* Board of Education of the Columbus City
Schools v. Franklin County Board of Revision, Franklin County
Auditor and Bryden House Limited Partnership.
Bryden House Limited Partnership v. Franklin
County Board of Revision, Franklin County Auditor and Board of
Education for the Columbus City Schools. Real Property Tax.
Consolidated.
97-J-352 Primary Health Systems, L.P. v.
Cuyahoga County Board of Revision, Cuyahoga County Auditor and
the Cleveland Board of Education. Real Property Tax. Granting
Motion to Compel Discovery.
97-D-1151* Garro Properties LLC v. Board
of Revision of Summit County, Auditor of Summit County, The Akron
CSD Board of Education. Real Property Tax. Requiring Parties
to Show Cause.
97-D-1294* Akron City School District Board
of Education v. Board of Revision of Summit County, Auditor of
Summit County, The Akron Coca-Cola Bottling Co. Real Property
Tax. Requiring Parties to Show Cause.
97-J-1312* Poltava Center, Inc. v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor and Parma Board
of Education. Real Property Tax. Rescinding Order to Show Cause.
97-A-1391* Twinsburg City School District
v. Summit County Board of Revision, Summit County Auditor and
Coca-Cola Enterprises, Inc. Real Property Tax. Requiring Appellee
Property Owner to Show Cause.
97-B-1434 Hare Rama Hare Krishna Corp. v.
Cuyahoga County Board of Revision, Cuyahoga County Auditor and
the East Cleveland Board of Education. Real Property Tax. Requiring
Appellant to Show Cause.
97-S-1435* Donald M. King, Trustee v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor and the Bedford
Board of Education. Real Property Tax. Requiring Parties to
Show Cause.
*Issued Previously