12:00 p.m. Friday

May 1, 1998

MERIT DOCKET

96-K-401 Lawrence Shane v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

96-S-438, 96-S-439 Gecep Corp. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Value Found. Board Members concur.

96-M-1192 Clearview Board of Education v. Lorain County Board of Revision, Lorain County Auditor and Sheffield Enterprises, Ltd. Real Property Tax. Value Found. Board Members concur.

97-L-245 Joan R. Bock, DBA Odyssey Learning Center v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

97-A-321 Jerusalem Primitive Baptist Church v. Roger W. Tracy, Tax Commissioner of Ohio. Exemption. Tax Commissioner affirmed. Board Members concur.

97-D-1172, 97-D-1173 City of Lancaster v. Fairfield County Budget Commission, Fairfield County Park District, County of Fairfield, Townships of Amanda, Clearcreek, Greenfield, Hocking, Liberty, Madison, Richland, Walnut, Villages of Amanda, Baltimore, Bremen, Carroll, Lithopolis, Millersport, Pleasantville, Rushville, Stoutsville, Sugar Grove, Thurston, West Rushville and City of Pickerington. Budget Commission. Allocation and Distribution of Local Government Funds by the Fairfield County Budget Commission Reversed and Cause Remanded. Board Members concur.

97-K-1498 Sharon Sorg v. Roger W. Tracy, Tax Commissioner of Ohio. Penalty Remission. Dismissed --Lack of Jurisdiction. Board Members concur.

DISMISSALS AND STIPULATIONS

96-R-1023, 96-R-1024, 96-R-1025, 96-R-1026 First Union Real Estate Equity & Mortgage Investments v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-T-1153 AEI Real Estate Fund XVIII, LP v. Franklin County Board of Revision, Franklin County Auditor and the Westerville City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-R-1454 American Gas Associates, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Stipulated. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

96-M-1466, 96-M-1467 First Union Real Estate Equity & Mortgage Investments v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-S-1839 Simkins Industries v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-R-96 Krenzler, Adeline (TRS) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-G-134 Norton H. Viny v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cuyahoga Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-S-152 Parkway Business Plaza II v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Warrensville Heights Board of Education. Real Property Tax. Voluntary Dismissal. Board Members concur.

97-K-183 Gerimi Prop. Ltd. Liability Co., et al. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Voluntary Dismissal. Board Members concur.

97-N-206 American Electric Power Service Corp. and State Bank of Connecticut, N.A. v. Auditor and Board of Revision of Franklin County and Board of Education of the Groveport Madison Local Schools. Real Property Tax. Stipulation. Board Members concur.

97-J-229 Marian Plasco, Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Bedford Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-J-415 United Church Residences of Bedford, Ohio v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-A-969 Paragon Interiors, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Voluntary Dismissal. Board Members concur.

97-P-1651 Dan & Janet Hess; Richard & Tracey Reid v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Voluntary Dismissal. Board Members concur.

97-S-1714 Clair W. Byrne, Jr. v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Voluntary Dismissal. Board Members concur.

98-P-40 Maishe Properties, Ltd. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

MISCELLANEOUS

96-A-1507 Montlack Management v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Certification. Board Members concur.

97-P-1528, 97-P-1529 Board of Education of the Southwestern City School District v. Franklin County Board of Revision, Franklin County Auditor, American Freightways Corp. and Phillipi Road Development Co. Real Property Tax. 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. Certification. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

*96-D-1344 Summit One, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Independence Board of Education. Denying Motion for Continuance.

97-G-216 KIN Incorporated v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Berea Board of Education. Real Property Tax. Granting motion for deposition and denying request for subpoenas.

*97-T-425 Ohio Savings Bank v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Parma Board of Education. Real Property Tax. Requiring Board of Education to Show Cause.

98-P-162 Greyhound Lines, Inc. v. Hamilton County Board of Revision, the Hamilton County Auditor and the Cincinnati School District Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

98-G-302, 98-G-303, and 98-G-304 MB Operating Co., Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Consolidation.

*Previously issued