12:00 P.M. FRIDAY
June 26, 1998
MERIT DOCKET
95-S-992 Armco, Inc. v. Coshocton County
Board of Revision and the Coshocton County Auditor. Real Property
Tax. Value Found. Ms. Jackson and Mr. Manoranjan concur. Mr.
Johnson not participating.
96-P-263 Guiseppe Pingue v. Franklin County
Board of Revision, the Franklin County Auditor and the Hilliard
City Schools Board of Education. Real Property Tax. Value Found.
Board Members concur.
96-G-1117 Louis R. Perez, Responsible Party
of Diversa, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio.
Officer Liability. Tax Commissioner affirmed. Board Members
concur.
96-A-1227, 96-A-1228 Heights Manor Associates, Inc. v. Columbiana
County Board of Revision and Columbiana County Auditor. Real
Property Tax. Value Found. Board Members concur.
96-J-1345 MBL Life Insurance Corp. v. Cuyahoga
County Auditor, Cuyahoga County Board of Revision and The Independence
Board of Education. Real Property Tax. Value Found. Board Members
concur.
96-G-1481 Sohile M. Shaheen dba South Side
6 v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax
Commissioner affirmed. Board Members concur.
96-J-1754 St. Andrew's Tower v. Board of
Revision of Cuyahoga County, Cuyahoga County Auditor and Cleveland
Board of Education. Real Property Tax. Value Found. Board Members
concur.
97-S-253 Cheryl E. Shaw v. Roger W. Tracy,
Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner
affirmed. Board Members concur.
97-R-423 Ebar East, Inc., dba Elephant Bar
Restaurant v. Roger W. Tracy, Tax Commissioner of Ohio. Personal
Property Tax. Tax Commissioner affirmed. Board Members concur.
97-S-597 Robert A. Muccino and George Bocklett,
dba Beejay's v. Roger W. Tracy, Tax Commissioner of Ohio. Personal
Property Tax. Tax Commissioner affirmed. Board Members concur.
97-G-732 Richard A. Duncan v. Trumbull County
Board of Revision and Trumbull County Auditor. Real Property
Tax. Value Found. Board Members concur.
97-M-746 Board of Education of the Dublin
City School District v. Union County Board of Revision, Union
County Auditor and Post Road Development. Real Property Tax.
Value Found. Board Members concur.
97-M-748 Board of Education of the Dublin
City School District v. Union County Board of Revision, Union
County Auditor and Borror Realty Company. Real Property Tax.
Value Found. Board Members concur.
97-T-1269 Celia Field v. Montgomery County
Board of Revision and the Auditor of Montgomery County. Real
Property Tax. Value Found. Board Members concur.
97-A-1497 Kenneth C. Trumble v. Montgomery
County Board of Revision and Montgomery County Auditor. Real
Property Tax. Value Found. Board Members concur.
DISMISSALS AND STIPULATIONS
96-S-1489 PVA Limited Partnership v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor and Cleveland
Board of Education. Real Property Tax. Stipulated. Board Members
concur.
97-N-125 Christine N. Gerber v. Franklin
County Board of Revision, Franklin County Auditor and Gahanna-Jefferson
Public School District Board of Education. Real Property Tax.
Stipulated. Board Members concur.
97-M-317 Marvin Chernin v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor and East Cleveland
Board of Education. Real Property Tax. Stipulated. Board Members
concur.
97-J-330 Case Western Reserve University
v. Roger W. Tracy, Tax Commissioner of Ohio. Exemption. Dismissed.
Board Members concur.
97-B-654 North Olmsted Board of Education
v. Cuyahoga County Board of Revision, Cuyahoga County Auditor
and J. Mikolay Revocable Trust and Rita Mikolay. Real Property
Tax. Stipulated. Board Members concur.
97-J-707 Board of Education of the Columbus
City School District v. Franklin County Board of Revision, Franklin
County Auditor and Valerio and Linda Dalicandro. Real Property
Tax. Dismissed. Board Members concur.
97-S-1363 First National Bank of Ohio v.
Summit County Board of Revision, Summit County Auditor and Akron
City School District. Real Property Tax. Stipulated. Board
Members concur.
97-J-1427 First National Bank of Akron (Ohio)
v. Summit County Board of Revision, Summit County Auditor and
Stow-Munroe Falls Board of Education. Real Property Tax. Stipulated.
Board Members concur.
98-M-87 Kenneth M. Betz v. Montgomery County
Board of Revision and Montgomery County Auditor. Real Property
Tax. Stipulated. Board Members concur.
MISCELLANEOUS
92-D-17 Dusty Rhodes, Auditor of Hamilton
County and Cincinnati School District and City of Cincinnati v.
Board of Revision of Hamilton County and HRC Joint Venture. Real
Property Tax. Certification. Board Members concur.
95-P-906 Watt, Roop and Co. v. Roger W.
Tracy, Tax Commissioner of Ohio. Sales and Use Tax. Certification.
Board Members concur.
96-A-337 Associated Estates Realty Corp.
v. Cuyahoga County Board of Revision, Cuyahoga County Auditor
and North Olmsted Board of Education. Real Property Tax. Certification.
Board Members concur.
96-J-599 Society National Bank v. Wood County
Board of Revision and Wood County Auditor. Real Property Tax.
Certification. Board Members concur.
97-D-230 Kalmbach Wagner Swine Research
Farm v. Board of Revision of Wyandot County, and Auditor of Wyandot
County. Real Property Tax. Certification. Board Members concur.
97-A-1152 Kanta Gupta Tr. and Vijai Gupta
v. Summit County Board of Revision and Summit County Auditor.
Real Property Tax. Certification. Board Members concur.
INTERIM ORDERS ISSUED BY ATTORNEY
EXAMINERS
98-S-239, 98-J-310, 98-J-311 Jaydee Realty Co. OH GP c/o R. E. McElroy,
Inc. 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 Jaydee
Realty Co. OH GP c/o R. E. McElroy, Inc. Real Property Tax.
Consolidated.
98-S-259 Burger King Corp., FFCA/IIP, 1985
Property Company & Buckeye Superior-Euclid, Inc. v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, and Cleveland
Board of Education. Real Property Tax. Requiring Appellants
to Show Cause.
98-S-261, 98-S-262 Burger King Corp. and Buckeye Foods, Inc.,
(Buckeye Foods-Harvard, Inc.) v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and Cleveland Board of Education. Real
Property Tax. Vacating Prior Order Consolidating Appeals and
Requiring Appellants to Show Cause.
98-S-270, 98-S-286 Burger King Corp. and Michael Eanes for
Buckeye Foods, Inc. (Buckeye Foods-Kinsman, Inc.) v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, and Cleveland
Board of Education. Real Property Tax. Vacating Prior Order
Consolidating Appeals and Requiring Appellants to Show Cause.
98-P-466* ALKOP, Inc. v. Ottawa County Board
of Revision and the Ottawa County Auditor. Real Property Tax.
Show Cause.
*Issued Previously