5:00 P.M. TUESDAY
June 30,
1998
THE NEXT ANNOUNCEMENT OF DECISIONS WILL
BE JULY 10, 1998
MERIT DOCKET
96-P-267 Brewbaker Co., Inc. v. Roger W.
Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner
affirmed. Board Members concur.
96-P-268 Brewers Enterprises, Inc. v. Roger
W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner
affirmed. Board Members concur.
96-P-269 Montrose Enterprises, Inc. v. Roger
W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner
affirmed. Board Members concur.
96-P-270 Baker Enterprises, Inc. v. Roger
W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner
affirmed. Board Members concur.
96-A-338 Fawn Lake Apartments v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor and Olmsted
Falls Board of Education. Real Property Tax. Value Found. Board
Members concur.
96-D-453 580 Walnut Partners v. Board of
Revision of Hamilton County, Auditor of Hamilton County, and Cincinnati
Board of Education. Real Property Tax. Board of Revision affirmed.
Board Members concur.
96-A-593, 96-A-594 Strongsville Board of Education and the
City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga
County Auditor, and Robert J. Broida, Trustee/Marc Glassman, Inc.
Real Property Tax. Value Found. Board Members concur.
96-A-850 Healthcare and Retirement Corp.
v. Logan County Board of Revision and the Logan County Auditor.
Real Property Tax. Value Found. Board Members concur.
96-T-856, 96-T-857 Little Brook Estates Ltd., Phase I, and
Little Brook Estates Ltd., Phase II v. Fairfield County Board
of Revision, Fairfield County Auditor, and the Lancaster City
Schools Board of Education. Real Property Tax. Value Found.
Board Members concur.
96-T-956 Case Leasing & Rental, Inc.
v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Tax Commissioner
modified. Board Members concur.
96-T-1750 Construction News Corporation,
Inc., dba Ohio Construction News v. Roger W. Tracy, Tax Commissioner
of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members
concur.
DISMISSALS AND STIPULATIONS
96-T-503, 97-T-468 Polo Club Apartments and Casa 94 LP v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor and Strongsville
Board of Education. Real Property Tax. Stipulated. Board Members
concur.
96-T-861, 96-T-862 Ninth Street Superior Ltd. Partnership v.
Cuyahoga County Board of Revision, the Auditor of Cuyahoga County,
and The Cleveland Board of Education. Real Property Tax. Stipulated.
Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.
96-S-1490 PVA Limited Partnership v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor and Cleveland
Board of Education. Real Property Tax. Stipulated. Board Members
concur.
96-D-1756 Larchwood Place Dev. v. Board
of Revision of Cuyahoga County, Auditor of Cuyahoga County, and
Cleveland Board of Education. Real Property Tax. Stipulated.
Board Members concur.
97-S-36 Rosbough Dr. Associates v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor and Berea City
School District Board of Education. Real Property Tax. Stipulated.
Board Members concur.
97-A-37 Ablon, Carl S. & Loretta J.
v. Cuyahoga County Board of Revision, Cuyahoga County Auditor,
and Shaker Heights Board of Education. Real Property Tax. Stipulated.
Board Members concur.
97-P-70 Columbus Board of Education v. Franklin
County Board of Revision, Franklin County Auditor and Norse Dairy
Systems L.P. Real Property Tax. Stipulated. Board Members concur.
97-P-71 Columbus Board of Education v. Franklin
County Board of Revision, Franklin County Auditor and Norse Dairy
Systems L.P. Real Property Tax. Stipulated. Board Members concur.
97-D-154 National Church Residences of Gahanna
v. Board of Revision of Franklin County, Auditor of Franklin County,
and Gahanna-Jefferson City School District. Real Property Tax.
Stipulated. Board Members concur.
97-D-200 Drake Development Co. v. Board
of Revision of Cuyahoga County, Auditor of Cuyahoga County, and
Warrensville Heights Board of Education. Real Property Tax.
Dismissed. Board Members concur.
97-K-225 Arbor Crest Towers v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor and Orange City
School District Board of Education. Real Property Tax. Stipulated.
Board Members concur.
97-D-281 The East Cleveland Elderly Home
v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County,
and East Cleveland Board of Education. Real Property Tax. Stipulated.
Board Members concur.
97-S-458 Board of Education for the Berea
City School District v. Cuyahoga County Board of Revision, Cuyahoga
County Auditor and Techpark Limited Partnership. Real Property
Tax. Dismissed. Board Members concur.
97-S-459 Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Techpark Limited Partnership. Real Property Tax. Dismissed. Board Members concur.
97-J-472 Winton Prop Inc., et al. v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor and Lakewood
Board of Education. Real Property Tax. Dismissed. Board Members
concur.
97-M-509 Prefco IV Limited Partnership and
Society National Bank v. Cuyahoga County Board of Revision, Cuyahoga
County Auditor and Cleveland Board of Education. Real Property
Tax. Stipulated. Board Members concur.
97-R-653 C. D. Glickman v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor and Cleveland Board
of Education. Real Property Tax. Stipulated. Board Members
concur.
97-S-696, 97-S-697 Board of Education for the Orange City School
District v. Cuyahoga County Board of Revision, Cuyahoga County
Auditor and Vantage Point Limited Partnership. Real Property
Tax. Dismissed. Board Members concur.
97-A-735 Ralph T. Gray v. Summit County
Board of Revision and the Summit County Auditor. Real Property
Tax. Stipulated. Board Members concur.
97-N-788 Westhaven Inc. v. Wood County Board
of Revision and Wood County Auditor. Real Property Tax. Dismissed.
Board Members concur.
97-P-974 Owensville Commons Ltd. v. Clermont
County Board of Revision, Clermont County Auditor and Clermont
Northeastern Local School District Board of Education. Real Property
Tax. Stipulated. Board Members concur.
97-S-1305 State Road Associates, et al.
v. Summit County Board of Revision, Summit County Auditor and
Cuyahoga Falls Board of Education. Real Property Tax. Stipulated.
Board Members concur.
97-R-1332 Hillside General Partnership v.
Summit County Board of Revision, Summit County Auditor and Cuyahoga
Falls Board of Education. Real Property Tax. Stipulated. Board
Members concur.
97-N-1512 Hillcrest Garden Apartments v.
Hamilton County Board of Revision, Hamilton County Auditor and
Cincinnati School District Board of Education. Real Property
Tax. Stipulated. Board Members concur.
98-K-232 Margaret K. Gruss v. Cuyahoga County
Board of Revision and Cuyahoga County Auditor. Real Property
Tax. Stipulated. Board Members concur.
98-D-350 Cammeyer, Seth A. & Leader,
Brian H. v. Board of Revision of Franklin County and Auditor of
Franklin County. Real Property Tax. Dismissed. Board Members
concur.
MISCELLANEOUS
95-T-719 Elkem Metals Company, Limited Partnership
v. Washington County Board of Revision, Washington County Auditor,
and the Warren Local School District Board of Education. Real
Property Tax. Certification. Board Members concur.
96-T-776, 96-T-780 Heritage Hills, Ltd., Phase II, and Heritage
Hills, Inc. v. Ross County Board of Revision and the Ross County
Auditor. Real Property Tax. Affirming Order upon Reconsideration
and Converting to Subpoena for Deposition. Board Members concur.
96-D-817 Capoccia Builders v. Board of Revision
of Franklin County, Auditor of Franklin County, and Worthington
CSD Board of Education. Real Property Tax. Certification. Ms.
Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.
96-R-831 Patrician Partners v. Franklin
County Board of Revision, the Franklin County Auditor and the
Columbus City Schools Board of Education. Real Property Tax.
Certification. Board Members concur.
98-D-362, 98-S-411 Cincinnati School District Board of Education
v. Hamilton County Board of Revision, Auditor of Hamilton County,
and OTR, as Nominee for Ohio Teachers Retirement Board of Ohio,
and Atrium Two Development Company, Ltd.
OTR, as Nominee for Ohio Teachers Retirement
Board of Ohio, and Atrium Two Development Company, Ltd. v. Hamilton
County Board of Revision, Auditor of Hamilton County, and Cincinnati
School District Board of Education. Real Property Tax. Denying
Motion to Dismiss. Board Members concur.
INTERIM ORDERS ISSUED BY ATTORNEY
EXAMINERS
97-N-362 Brauvin Income Properties/Ponderosa
Systems, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County
Auditor, and Garfield Heights Board of Education. Real Property
Tax. Requiring Appellant to Show Cause.
98-T-221 Al Gammarino v. Hamilton County
Board of Revision, and the Hamilton County Auditor. Real Property
Tax. Requiring Appellant to Show Cause.
98-T-222 Al Gammarino v. Hamilton County
Board of Revision, and the Hamilton County Auditor. Real Property
Tax. Requiring Appellant to Show Cause.
98-T-223 Al Gammarino v. Hamilton County
Board of Revision, and the Hamilton County Auditor. Real Property
Tax. Requiring Appellant to Show Cause.
98-A-266 Cincom Systems, Incorporated v.
Hamilton County Board of Revision, Hamilton County Auditor, and
the Cincinnati School District Board of Education. Real Property
Tax. Requiring Appellant to Show Cause.
98-P-505 RUMORA TRUST: Jack and Nancy Rumora
v. Guernsey County Board of Revision and the Guernsey County Auditor.
Real Property Tax. Show Cause.