12:00 P.M. FRIDAY
March 6, 1998
MERIT DOCKET
96-A-470 Edward W. Bowman v. Franklin County
Board of Revision, Franklin County Auditor and Board of Education
of the Columbus City School District. Real Property Tax. Value
Found. Board Members concur.
97-J-94 Copper Foil Corp. v. Roger W. Tracy,
Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner
affirmed. Board Members concur.
97-M-212 Murphy & Sons, Inc. v. Roger
W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner
affirmed. Board Members concur.
97-M-373 Patricia Herb v. Roger W. Tracy,
Tax Commissioner of Ohio. Real Property Penalty Remission. Tax
Commissioner affirmed. Board Members concur.
DISMISSALS AND STIPULATIONS
93-J-871 Concrete Designers, Inc. dba The
Harry Wellnitz Company v. Roger W. Tracy, Tax Commissioner of
Ohio. Sales Tax. Dismissed. Board Members concur.
96-G-936 Theodore A. Sahley, Trustee v.
Summit County Board of Revision, Summit County Auditor and the
Akron City School District Board of Education. Real Property
Tax. Stipulated. Board Members concur.
96-D-1004 Sears Roebuck & Co. v. Board
of Revision of Franklin County, Auditor of Franklin County and
Columbus Board of Education. Real Property Tax. Stipulated.
Board Members concur.
96-N-1044 Zandex, Inc. v. Muskingum County
Board of Revision and Muskingum County Auditor. Real Property
Tax. Stipulated. Board Members concur.
96-N-1045 Zandex, Inc. v. Muskingum County
Board of Revision and Muskingum County Auditor. Real Property
Tax. Stipulated. Board Members concur.
96-N-1046 Zandex, Inc. v. Muskingum County
Board of Revision and Muskingum County Auditor. Real Property
Tax. Stipulated. Board Members concur.
96-A-1250 Henfield Bob; Huron Rd. Corp.
et al. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor
and Cleveland Board of Education. Real Property Tax. Stipulated.
Board Members concur.
96-A-1441, 96-A-1442 Colony Ltd. v. Cuyahoga County Board of
Revision, Cuyahoga County Auditor and Cleveland Board of Education.
Real Property Tax. Stipulated. Board Members concur.
96-S-1538 Triskett Illinois Inc. v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor and the Solon
Board of Education. Real Property Tax. Stipulated. Board Members
concur.
96-D-1606 Gross Management, Inc. v. Board
of Revision of Cuyahoga County, Auditor of Cuyahoga County and
Rocky River Board of Education. Real Property Tax. Stipulated.
Board Members concur.
96-R-1614 Deaconess Krafft Center v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor and Cleveland
Board of Education. Real Property Tax. Stipulated. Board Members
concur.
96-S-1635 Teacher's Insurance & Annuity
Association v. Lucas County Board of Revision, Lucas County Auditor
and the Toledo Public Schools Board of Education. Real Property
Tax. Stipulated. Mr. Johnson and Mr. Manoranjan concur. Ms.
Jackson not participating.
96-P-1781 Ethyl Molded Products Co. v. Cuyahoga
County Board of Revision and Cuyahoga County Auditor. Real Property
Tax. Stipulated. Board Members concur.
96-P-1804 Xenophon and Smaragda Zapis v.
Cuyahoga County Board of Revision, Cuyahoga County Auditor and
the Cleveland Board of Education. Real Property Tax. Stipulated.
Board Members concur.
97-G-30 G & C Investment Corp. v. Cuyahoga
County Board of Revision and Cuyahoga County Auditor. Real Property
Tax. Stipulated. Board Members concur.
97-B-53 Society National Bank fna Central
National Bank v. Cuyahoga County Board of Revision, Cuyahoga County
Auditor and the Chagrin Falls Board of Education. Real Property
Tax. Stipulated. Board Members concur.
97-R-54 Palm Beach Mall, Inc. and Southern
Park Mall, Inc. v. Cuyahoga County Board of Revision, Cuyahoga
County Auditor and Cleveland Board of Education. Real Property
Tax. Stipulated. Board Members concur.
97-T-60 Pedra Properties v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor and the Shaker Heights
Board of Education. Real Property Tax. Stipulated. Board Members
concur.
97-D-87 Fisher Foods Inc. v. Board of Revision
of Cuyahoga County and Auditor of Cuyahoga County. Real Property
Tax. Stipulated. Board Members concur.
97-N-129 Allan United Steel Co. (Earle M.
Jorgenson Co.) v. Cuyahoga County Board of Revision, Cuyahoga
County Auditor and Bedford Board of Education. Real Property
Tax. Stipulated. Board Members concur.
97-N-170 L. J. Minor Corporation v. Roger
W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Dismissed.
Board Members concur.
97-D-177 R. W. Sidley, Incorporated v. Roger
W. Tracy, Tax Commissioner of the State of Ohio. Exemption.
Dismissed. Board Members concur.
97-K-235 Society National Bank and Prefco
IV Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga
County Auditor and the Euclid Board of Education. Real Property
Tax. Stipulated. Board Members concur.
97-K-236 Society National Bank and Prefco IV Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Shaker Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.
97-K-237 Society National Bank, fna Central
National Bank of Cleveland v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and the Rocky River Board of Education.
Real Property Tax. Stipulated. Board Members concur.
97-R-464 Palm Beach Mall, Inc. v. Cuyahoga
County Board of Revision and Cuyahoga County Auditor. Real Property
Tax. Stipulated. Board Members concur.
97-S-607 Brookside Golf & Country Club
v. Franklin County Board of Revision, Franklin County Auditor
and Worthington City Schools Board of Education. Real Property
Tax. Stipulated. Ms. Jackson and Mr. Manoranjan concur. Mr.
Johnson not participating.
97-S-685 Ronald L. and Cathy Sember v. Clark
County Board of Revision and Clark County Auditor. Real Property
Tax. Stipulated. Board Members concur.
97-S-734 Daniel F. Szonnell v. Montgomery
County Board of Revision and Montgomery County Auditor. Real
Property Tax. Stipulated. Board Members concur.
97-M-749 Dublin City Schools Board of Education
v. Union County Board of Revision, Union County Auditor and Robert
W. Siekmann, Trustee. Real Property Tax. Dismissed. Board Members
concur.
97-M-750 Dublin City Schools Board of Education
v. Union County Board of Revision, Union County Auditor and Richard
A. and Susan R. Smudz. Real Property Tax. Dismissed. Board
Members concur.
97-M-751 Dublin City Schools Board of Education
v. Union County Board of Revision, Union County Auditor and Randy
A. and Judith L. Mobley. Real Property Tax. Dismissed. Board
Members concur.
97-G-907 Chris A. Weiss v. Lake County Board
of Revision and Lake County Auditor. Real Property Tax. Dismissed.
Board Members concur.
97-M-1135 John Birath v. Summit County Board
of Revision and Summit County Auditor. Real Property Tax. Stipulated.
Board Members concur.
97-G-1147 Neil & Kathleen Hamad v. Summit
County Board of Revision, Summis County Auditor and Hudson Board
of Education. Real Property Tax. Stipulated. Board Members
concur.
97-R-1202 Amy Bridge v. Montgomery County
Board of Revision and Montgomery County Auditor. Real Property
Tax. Dismissed. Board Members concur.
97-M-1246 Robert J. Stautberg v. Hamilton
County Board of Revision and Hamilton County Auditor. Real Property
Tax. Stipulated. Board Members concur.
97-S-1384 Steven M. Bowser v. Montgomery
County Board of Revision and Montgomery County Auditor. Real
Property Tax. Stipulated. Board Members concur.
97-G-1562 Strongsville Board of Education
and Strongsville City Schools v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and J. C. Penney Prop., Inc. Real Property
Tax. Dismissed. Board Members concur.
97-P-1595 Colony of Springdale Associates
Ltd. v. Hamilton County Board of Revision, Hamilton County Auditor
and the Board of Education for the Princeton City School District.
Real Property Tax. Dismissed. Board Members concur.
97-A-1597 Patrick J. and Shirley A. Tchou
v. Cuyahoga County Board of Revision, Cuyahoga County Auditor
and the Board of Education for the Orange City School District.
Real Property Tax. Dismissed. Board Members concur.
97-A-1717 Century Cargo Express Corp. v.
Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Dismissed.
Board Members concur.
98-T-52 Diversified Systems Inc. v. Roger
W. Tracy, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board
Members concur.
98-L-160 ABC Carry-Out Inc., dba ABC Carry-Out
v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Dismissed.
Board Members concur.
MISCELLANEOUS
95-K-840, 95-K-841, 95-K-842, 95-K-843,
95-K-844, 95-K-845, 95-K-846, 95-K-847
The Ohio Edison Co. v. Lake County Board of Revision, et al.
The Pennsylvania Power Co. v. Lake County Board of Revision, et al.
The Cleveland Electric Illuminating Co. v. Lake County Board of Revision, et al.
The Toledo Edison Co. v. Lake County Board of Revision, et al.
The Ohio Edison Co. v. Lake County Board of Revision, et al.
The Cleveland Electric Illuminating Co. v. Lake County Board of Revision, et al.
The Pennsylvania Power Co. v. Lake County Board of Revision, et al.
The Toledo Edison Co. v. Lake County Board of Revision, et al.
Real Property Tax. Certification. Board Members concur.
95-K-848, 95-K-849
The Duquesne Light Co. v. Lake County Board of Revision, et al.
The Cleveland Electric Illuminating Co. v. Lake County Board of Revision, et al. Real Property Tax. Certification. Board Members concur.
95-K-1358, 96-K-167 TBC Westlake, Inc. v. Hamilton County Board
of Revision, Hamilton County Auditor and the Sycamore Community
School District Board of Education. Real Property Tax. Certification.
Board Members concur.
96-S-1459 Thom Geist v. Roger W. Tracy,
Tax Commissioner of Ohio. Sales and Use Tax. Remand. Board
Members concur.
97-N-56 Stumph Road Associates Ltd., Partnership
v. Cuyahoga County Board of Revision, Cuyahoga County Auditor
and the Parma Board of Education. Real Property Tax. Correcting
Order. Board Members concur.
97-J-93 Wilnet, Inc. v. Roger W. Tracy,
Tax Commissioner of Ohio. Use Tax. Order of February 6, 1998
vacated. Board Members concur.
97-S-526 Sunsports Surf Company v. Roger
W. Tracy, Tax Commissioner of Ohio. Sales and Use Tax. Remand.
Board Members concur.
97-S-527 Sunsports Surf Company v. Roger
W. Tracy, Tax Commissioner of Ohio. Sales and Use Tax. Remand.
Board Members concur.
97-S-528 Sunsports Surf Company v. Roger
W. Tracy, Tax Commissioner of Ohio. Sales and Use Tax. Remand.
Board Members concur.
97-S-529 Sunsports Surf Company v. Roger
W. Tracy, Tax Commissioner of Ohio. Sales and Use Tax. Remand.
Board Members concur.
97-N-1313 Butler Refrigerated Meats, Inc.
v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Remand.
Board Members concur.
97-N-1383 Perkins Buick-Pontiac-GMC Truck,
Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales and Use
Tax. Remand. Board Members concur.
97-P-1627 Joe Kidd Dodge, Inc. v. Roger
W. Tracy, Tax Commissioner of Ohio. Sales Tax. Remand. Board
Members concur.
INTERIM ORDERS ISSUED BY ATTORNEY
EXAMINERS
96-T-1086, 96-T-1087, 96-T-1088, 96-T-1089,
96-T-1090, 96-T-1091* General Electric Company v. Roger W. Tracy,
Tax Commissioner of Ohio. Personal Property Tax. Granting Extension.
96-M-1342 Trotwood Madison City School District
v. Montgomery County Board of Revision, the Montgomery County
Auditor, and Belle Meadows Capital Partners. Real Property Tax.
Show Cause Order.
97-N-298 NCL Enterprises, Inc. v. Cuyahoga
County Board of Revision and Cuyahoga County Auditor. Real Property
Tax. Requiring Appellant to Show Cause/Cancelling Hearing Date.
97-G-883* Paul M. Stout & Jessie E.
Stout v. Licking County Board of Revision and Licking County Auditor.
Real Property Tax. Requiring Appellants to Show Cause.
97-B-1212, 97-B-1213 Mayfield City School District Board of Education
v. Cuyahoga County Board of Revision, Cuyahoga County Auditor
and the Chagrin Valley Hunt Club. Real Property Tax. Requiring
Appellant to Show Cause.
97-G-1287, 97-G-1319* Metropolitan Life Insurance Co. and Cleveland
Center Investors I, LLC v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and Cleveland Board of Education. Real
Property Tax. Consolidating Appeals.
97-G-1482 COMPUTERPEOPLE, Inc. v. Roger
W. Tracy, Tax Commissioner of Ohio. Sales Tax Refund. Remand.
Board Members concur.
97-G-1357* Copley-Fairlawn City School District
Board of Education v. Summit County Board of Revision, Summit
County Auditor and Dan Marchetta & Co. Ltd. Real Property
Tax. Requiring Parties to Show Cause.
97-B-1543 A.B. REO II, L.L.C. v. Franklin
County Board of Revision, Franklin County Auditor and the Columbus
City School District Board of Education. Real Property Tax.
Requiring Appellant to Show Cause.
97-A-1552 Miamisburg City School District
Board of Education v. Montgomery County Board of Revision, Montgomery
County Auditor and Norman Estates Ltd. Real Property Tax. Requiring
Appellee Property Owner to Show Cause.
98-G-41* Huffy Corporation v. Mercer County
Board of Revision, Mercer County Auditor, Celina City School District.
Real Property Tax. Requiring Appellant to Show Cause.
98-J-55, 98-J-56* Daniel G. Kamin, Cleveland Enterprises v.
Cuyahoga County Board of Revision, Cuyahoga County Auditor and
the Cleveland Board of Education. Real Property Tax. Consolidating
Appeals.
98-A-69* Charles E. Clock v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor, and Lakewood Board
of Education. Real Property Tax. Requiring Appellee School Board
to Show Cause.
98-A-98* Miamisburg City School District
Board of Education v. Montgomery County Board of Revision, Montgomery
County Auditor and Mead Corporation. Real Property Tax. Requiring
Appellee Property Owner to Show Cause.
98-A-99* Miamisburg City School District
Board of Education v. Montgomery County Board of Revision, Montgomery
County Auditor, and Mead Corporation. Real Property Tax. Requiring
Appellee Property Owner to Show Cause.
98-A-100* Miamisburg City School District
Board of Education v. Montgomery County Board of Revision, Montgomery
County Auditor, and Mead Corporation. Real Property Tax. Rquiring
Appellee Property Owner to Show Cause.
98-A-102 Miamisburg City School District
Board of Education v. Montgomery County Board of Revision, Montgomery
County Auditor and Blake Brothers Corporation. Real Property
Tax. Requiring Appellant to Show Cause.
*Issued Previously