12:00 P.M. FRIDAY

March 20, 1998

MERIT DOCKET

95-D-1124, 95-D-1125, 95-D-1126, 95-D-1127, 95-D-1128, 95-D-1129, 95-D-1130 Cleveland Heights/University Heights Board of Education v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County, and Melvin S. Ross & Daryl B. Ross. Real Property Tax. Lack of Jurisdiction--dismissed. Board Members concur.

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. Board of Revision affirmed. Board Members concur.

96-A-44 Board of Education of the Gahanna-Jefferson Public Schools v. Franklin County Board of Revision, Franklin County Auditor, and Title Guarantee and Trust Co. Real Property Tax. Value Found. Mr. Johnson and Mr. Manoranjan concur; Ms. Jackson dissents.

96-L-225 Paul D. Jones, DBA Porap Associates v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

96-M-1231 Shaheen, Inc., dba Abe's Quick Shoppe v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

96-K-1378, 96-K-1379 The Cleveland Electric Illuminating Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

97-N-178 Mohammad Abdulhog, dba Woodville Carryout v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

DISMISSALS AND STIPULATIONS

94-N-1374 APL International, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

96-S-1256 Harshaw Chemical Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Board of Education of the Beachwood City School District. Real Property Tax. Stipulated. Board Members concur.

96-T-1539 Westgate Medical Bldg. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Rocky River Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-S-1594, 96-T-1596, 96-M-1600, 96-J-1601 Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Phyllis P. Peckham. Real Property Tax. Dismissed. Board Members concur.

97-J-5 Baker & Dragin v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-T-88 Stotter, Irving R., Trustee, or Successor in Trust Dated v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Lakewood Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-S-90 Moorhead, John C., Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Lakewood Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-R-165 Self Service Mini Storage v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Euclid Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-J-661 Edward J. Gardner v. Knox County Board of Revision and Knox County Auditor. Real Property Tax. Dismissed. Board Members concur.

97-T-912 David E. Rapp v. Licking County Board of Revision and Licking County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-N-1130 Carol and Michael Martin v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-M-1267 James Ryan v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-K-1297 Board of Education for Washington Local Schools v. Lucas County Board of Revision, Lucas County Auditor and KM Toledo Development Company. Real Property Tax. Stipulated. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

MISCELLANEOUS

94-S-276 USAir, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Certification. Board Members concur.

97-T-297 CP Investments Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Certification. Board Members concur.

97-N-712 Tranor Co., Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Orange City School District Board of Education. Real Property Tax. Denying Motion to Dismiss. Board Members concur.

97-P-1425 Jerry J. Arko v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board Members concur.

97-P-1496 Maegene Corporation v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

97-R-475, 97-R-481

Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Gates Mills Manor Co.
Gates Mills Manor Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Mayfield City School District Board of Education. Real Property Tax. Granting Motion to Compel Discovery.

97-N-1661, 97-B-1684

Lincoln Towers Limited Partnership, et al. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Board of Education Berea City School District.
Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Lincoln Towers Limited Partnership, et al. Real Property Tax. Consolidated.

97-T-1694 Samuel Huttenbauer, Jr., and Walter Hirshberg v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Requiring Appellant to Show Cause.

97-R-1706 Irvin Hirschberg and David Hirschberg v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Requiring Appellant to Show Cause.

98-A-27 Overnite Transportation Company v. Hamilton County Board of Revision, Hamilton County Auditor, and the Princeton Board of Education. Requiring Appellant to Show Cause.

98-A-202 Morgan Harris Jr., DBA RJM Financial Service v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the East Cleveland Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

98-M-205 Hidden Cove Apt. Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Parma Heights Board of Education. Real Property Tax. Requiring Appellant to Show Cause.