5:00 P.M. FRIDAY

June 19, 1998

MERIT DOCKET

95-G-380 JMW Realty Company v. Licking County Board of Revision and the Licking County Auditor. Real Property Tax. Lack of Jurisdiction -- dismissed. Board Members concur.

95-G-387 Realty Development Co. #3 v. Licking County Board of Revision and the Licking County Auditor. Real Property Tax. Lack of Jurisdiction -- dismissed. Board Members concur.

96-P-258 Donald R. Kenney, Tr. v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Westerville City Schools. Real Property Tax. Value Found. Board Members concur.

96-R-260 Donald R. Kenney, Trustee v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Westerville City Schools. Real Property Tax. Value Found Board Members concur.

96-A-465 The McGraw-Hill Companies, Inc., f.k.a. McGraw-Hill, Inc./F.W. Dodge Group v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Tax Commissioner reversed. Board Members concur.

96-T-566 Willie Smith, dba Smith's C.B. Service v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner modified -- remanded. Board Members concur.

96-B-640 Victoria Plaza Limited Liability Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the North Olmsted Board of Education. Real Property Tax. Lack of Jurisdiction -- dismissed. Mr. Johnson and Mr. Manoranjan concur; Ms. Jackson dissents.

96-B-641 Victoria Plaza Limited Liability Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the North Olmsted Board of Education. Real Property Tax. Board of Revision reversed -- remanded. Mr. Johnson and Mr. Manoranjan concur; Ms. Jackson dissents.

96-B-659 North Olmsted Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Victoria Plaza Limited Liability Co. Real Property Tax. Lack of Jurisdiction -- dismissed. Mr. Johnson and Mr. Manoranjan concur; Ms. Jackson dissents.

96-B-660 North Olmsted Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Victoria Plaza Limited Liability Co. Real Property Tax. Lack of Jurisdiction -- dismissed. Mr. Johnson and Mr. Manoranjan concur; Ms. Jackson dissents.

96-B-661 North Olmsted Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Victoria Plaza Limited Liability Co. Real Property Tax. Board of Revision reversed -- remanded. Mr. Johnson and Mr. Manoranjan concur; Ms. Jackson dissents.

96-B-662 Victoria Plaza Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the North Olmsted Board of Education. Real Property Tax. Lack of Jurisdiction -- dismissed. Mr. Johnson and Mr. Manoranjan concur; Ms. Jackson dissents.

96-G-788 Meigs County Elderly Housing Corp. v. Meigs County Board of Revision and Meigs County Auditor. Real Property Tax. Board of Revision affirmed. Board Members concur.

96-J-999 Diab Shteiwi, dba The Great Steak & Fry Company v. Roger W. Tracy, Tax Commissioner of Ohio. Sales and Use Tax. Tax Commissioner affirmed. Board Members concur.

96-J-1000 D & A Rofael Enterprises, Inc., dba The Great Steak & Fry Co. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales and Use Tax. Tax Commissioner affirmed. Board Members concur.

96-T-1200, 97-T-248 The Governing Board of the Gallia County Educational Service Center Serving the Gallia County Local School District Board of Education v. The Gallia County Budget Commission and the Jackson County Budget Commission. Budget Commission. Setting Authorized Rate. Board Members concur.

96-M-1555, 96-M-1556 Italian Delights of French Market, Inc. and Italian Delights of Lane Avenue Mall, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

97-A-503 Tom McCarren, dba Photo Flair v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

97-N-531 Biotropics Natural Suncare, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Penalty Remission. Lack of Jurisdiction -- dismissed. Board Members concur.

97-D-683 National Auto Dealers Service of Toledo, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Corporate Franchise Tax. Tax Commissioner affirmed. Board Members concur.

97-T-754 Reuben and Iva Byler v. Holmes County Board of Revision and the Holmes County Auditor. Real Property Tax. Value Found. Board Members concur.

98-T-207 Richard C. Juengling v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Remanded. Board Members concur.

DISMISSALS AND STIPULATIONS

96-G-1145 Equitec Real Estate Investors Fund XVI v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Solon Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-D-1344 Summit One Ltd. v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County, and Independence Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-G-1605 Westcreek Company, An Ohio General Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Independence Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-G-1763 Normand Nelson Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-R-3 Bainbridge Realty Investment v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Solon Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-D-31 Tina Partners v. Board of Revision of Cuyahoga County and Auditor of Cuyahoga County. Real Property Tax. Stipulated. Board Members concur.

97-G-185 Shaker Hall Apartments v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-J-196 Euclid-Sixth Associates v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-P-269 The Pullman Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-R-325 Rockside 77 Corp., et al. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Independence Board of Education. Real Property Tax. Dismissed. Board Members concur.

97-N-329 North Olmsted Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Western Reserve Restaurant Mgt., Inc. Real Property Tax. Stipulated. Board Members concur.

97-A-394 First Nationwide Bank v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Warrensville Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-R-398 Warrensville Manor Apts. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Warrensville Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-A-460 Associated Estates Realty Corp. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Brecksville/Broadview Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-A-461 Associated Estates Realty Corp. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and North Royalton Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-M-485 Lane City Centre Limited Partnership 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.

97-S-486 Thomas J. and Valerie Kilbane v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-D-490 Kocher Limited, An Ohio Ltd. Partnership v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County and Euclid Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-D-691 Brown Anthony; Brown Valerie, et al. v. Board of Revision of Cuyahoga County and Auditor of Cuyahoga County. Real Property Tax. Dismissed. Board Members concur.

97-R-700 Aldi, Inc., An Ohio Corp. v. Darke County Board of Revision and Darke County Auditor. Real Property Tax. Dismissed. Board Members concur.

97-G-1336 International Brotherhood of Teamsters Local No. 377. v. Mahoning County Board of Revision and Mahoning County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-N-1350 Stowsan Limited Partnership v. Summit County Board of Revision, Summit County Auditor and Stow-Monroe Falls Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-S-1382 Louis Stile, Trustee v. Board of Revision of Summit County, Auditor of Summit County, and Akron City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-M-1413 Twinsburg Banking Co. v. Summit County Board of Revision, Summit County Auditor and Twinsburg Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-T-1428 First National Bank of Akron (Ohio) v. Summit County Board of Revision, Summit County Auditor and Manchester Local School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-K-1628 Ronald Becker v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-D-58 Wyandot, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Dismissed. Board Members concur.

98-J-267 William P. White, Jr. v. Roger W. Tracy, Tax Commissioner of Ohio. Real Property Tax. Dismissed. Board Members concur.

98-P-444 Viwinco of Ohio, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board Members concur.

MISCELLANEOUS

95-J-80 NFI Metro Center II Assoc. v. Board of Revision of Franklin County and Franklin County Auditor. Real Property Tax. Denying Motion for Reconsideration. Ms. Jackson and Mr. Manoranjan concur; Mr. Johnson not participating.

96-R-1131 The Dial Corporation v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board Members concur.

97-N-171, 97-N-172 Lutheran Social Services of Central Ohio v. Franklin County Board of Revision, Franklin County Auditor and Southwestern City Schools Board of Education. Real Property Tax. Correcting Order. Board Members concur.

98-D-57 Wyandot, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Remand. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

97-K-322* Ohio Edison Co. v. Roger W. Tracy, Tax Commissioner of Ohio. Public Utility Property Tax. Denying Motion for Sanctions, Vacating March 24, 1998 Scheduling Order and Requiring Parties to Submit Date for Prehearing Conference.

97-A-510, 97-A-512, 97-G-1234 Aluminum Smelting & Refining v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Maple Heights Board of Education.
Certified Alloys, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Maple Heights Board of Education. Real Property Tax. Consolidated.

97-P-678 Ronald D. and Ginny Johnson v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Columbus City School District. Real Property Tax. Scheduling.

97-A-1455, 97-T-1478, 97-T-1479 The Kotoch Family Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and North Olmsted Board of Education.
North Olmsted Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and The Kotoch Family Limited Partnership. Real Property Tax. Consolidated.

97-A-1456, 97-A-1457, 97-T-1476, 97-T-1477 The Kotoch Family Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and North Olmsted Board of Education.
North Olmsted Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Kotoch Family Limited Partnership. Real Property Tax. Consolidated.

98-M-235 Watch Management Systems, Inc. v. Hamilton County Board of Revision, Hamilton County Auditor, and the Cincinnati School District Board of Education. Real Property Tax. Requiring Parties to Show Cause.

98-R-271, 98-R-272 FFCA/IPI 1985 Property Co. and Wolverine Mgt. Co., Buckeye Foods Ltd. Partnership Number One, Michael Eanes, Mark Harper & Webster Slaughter v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Board of Education. Real Property Tax. Denying Appellee Board of Education's Motion to Consolidate and Requiring Appellee to Show Cause.

98-K-422 Taylor Station Medical Partners v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Requiring Appellant to Show Cause.

*Issued Previously