12:00 P.M. FRIDAY

August 14, 1998

96-R-301 Randolph J. Agley and Judith A. Agley v. Roger W. Tracy, Tax Commissioner of Ohio. Income Tax. Tax Commissioner affirmed. Board Members concur.

96-R-302 James R. Agley v. Roger W. Tracy, Tax Commissioner of Ohio. Income Tax. Tax Commissioner affirmed. Board Members concur.

96-R-303 Michael T. and Nancy E. Timmis v. Roger W. Tracy, Tax Commissioner of Ohio. Income Tax. Tax Commissioner affirmed. Board Members concur.

97-L-284 VFW Post 5803 v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Tax Commissioner affirmed. Board Members concur.

97-R-409 John and Joanna Boksansky v. Roger W. Tracy, Tax Commissioner of Ohio. Remission. Tax Commissioner affirmed. Board Members concur.

97-J-517 Rajput International Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

97-J-755 Adeline Whipple v. Board of Revision of Ashtabula County and Ashtabula County Auditor. Real Property Tax. Value Found. Mr. Johnson and Mr. Manoranjan concur; Ms. Jackson dissents.

97-T-897 Robin E. Montgomery v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Board of Education. Real Property Tax. Real Property Tax. Value Found. Board Members concur.

97-T-1174 Thomas E. Walsh v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Decision of Board of Revision vacated--remanded. Board Members concur.

97-B-1232 SNS Realty v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Lack of Jurisdiction -- dismissed. Board Members concur.

97-B-1233 SNS Realty v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Lack of Jurisdiction--dismissed. Board Members concur.

98-P-514 Barbara A. Pinnix v. Licking County Board of Revision and the Licking County Auditor. Real Property Tax. Lack of Jurisdiction--dismissed. Board Members concur.

96-T-1214 Westwood Investments v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

96-R-1493, 96-R-1513, 96-R-1514 Robert J. Amsdell, Tr. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and North Olmsted Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-M-1494, 96-M-1515, 96-M-1516 Sorvan Self-Storage Assoc. Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and North Olmsted Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-R-1761 Lederer Terminal Warehouse Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Maple Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-N-79 Sasson Kassab and David Kassab v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-A-313 Grand Development Company v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-M-314 Marvin Chernin v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Shaker Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-M-316 Marvin Chernin v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Shaker Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-M-318 Marvin Chernin v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Shaker Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-M-319 Marvin Chernin v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Shaker Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-S-328 W & M Properties v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-M-333 Marvin Chernin v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Shaker Heights Board of Education. Real Property Tax. Dismissed. Board Members concur.

97-N-362 Brauvin Income Properties/Ponderosa Systems, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Garfield Heights Board of Education. Real Property Tax. Dismissed. Board Members concur.

97-M-469 Star Bank, N.A. 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-N-478 Kowalski, Doris A. Trustee/Cipriani Property Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Maple Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-N-488 Red Roof Cleveland V Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Berea Board of Education. Real Property Tax. Dismissed. Board Members concur.

97-G-496 Board of Education for the Orange City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Sheri Warner. Real Property Tax. Stipulated. Board Members concur.

97-R-502 Cleveland Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Dismissed. Board Members concur.

97-A-514 Louise Coleman v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-S-530, 97-S-539, 97-S-540 City of Strongsville and Strongsville Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and PPG Industries. Real Property Tax. Stipulated. Board Members concur.

97-A-533 Cynthia M. Helmchen v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Dismissed. Board Members concur.

97-D-611 Blake Brothers et al. v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County, and Westlake Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-P-644 East End Land Co. v. Lake County Board of Revision, Lake County Auditor, and Mentor Exempted Village School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

97-R-667, 97-R-668 Hub Valley Realty v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Independence Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-K-670, 97-K-671 Hub Valley Realty v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Independence Board of Education. Real Property Tax. Dismissed. Board Members concur.

97-P-815 Towne Center Limited Partnership v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-J-822, 98-M-334 FMD Limited Partnership v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-R-869 Jefferson Industries Corporation v. Madison County Board of Revision and Madison County Auditor. Real Property Tax. Dismissed. Board Members concur.

97-K-909 East Kemper Chiropractic Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board Members concur.

97-N-916 MSF&G Realty and AIA Investment Corp. v. Franklin County Board of Revision, Franklin County Auditor, and Upper Arlington City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-M-1160 Ohio Casualty Insurance Co. v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-T-1171 Ronald and Judy Mills v. Lucas County Board of Revision, Lucas County Auditor and the Toledo Public Schools. Real Property Tax. Stipulated. Mr. Johnson and Mr. Manoranjan concur; Ms. Jackson not participating.

97-R-1194, 97-R-1329 Hudson Board of Education v. Summit County Board of Revision, Summit County Auditor, and Robert & Linda Niemocienski. Real Property Tax. Stipulated. Board Members concur.

97-D-1218, 97-D-1223 Office City, Inc. v. Board of Revision of Franklin County, Auditor of Franklin County, and Whitehall City School District. Real Property Tax. Stipulated. Board Members concur.

97-L-1380 Stuart J. Fraines, Trustee v. Summit County Board of Revision, Summit County Auditor, and Tallmadge Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-N-1407 Centran Bank of Akron, nka Key Corp. v. Summit County Board of Revision, Summit County Auditor and Akron City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-S-1495 Jeff G. & Juliann M. DiFiore v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Heights/University Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-S-1492 Carl W. Allen v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Dismissed. Board Members concur.

97-R-1639 Donald T. Becker v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-R-1640 Donald T. Becker v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-R-1641 Donald T. Becker v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-R-1642 Donald T. Becker v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-R-1643 Donald T. Becker v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-R-1644 Donald T. Becker v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-R-1645 Donald T. Becker v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-R-1646 Donald T. Becker v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-K-18 Lakeview Gardens, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Dismissed. Board Members concur.

98-N-30 William W. & Jeannette R. Moore v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Dismissed. Board Members concur.

98-P-31 Jeffrey Greenwald & Janet Greenwald v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Dismissed. Board Members concur.

98-M-32 Fred Newman & Mary Lou Newman v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Dismissed. Board Members concur.

98-R-75 Stephen Alexander v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Dismissed. Board Members concur.

98-M-92 Hugh N. and Nancy M. Henning v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-P-429 Board of Education of the South Western City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Kenstar Real Estate Ltd. Real Property Tax. Stipulated. Board Members concur.

98-M-473 Ports Petroleum Company, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Cigarette Tax. Dismissed. Board Members concur.

98-S-559 Core Materials Corporation v. Franklin County Board of Revision, Franklin County Auditor and South Western City Schools Board of Education. Real Property Tax. Dismissed. Board Members concur.

98-L-560 CK Properties, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Dismissed. Board Members concur.

98-M-598 David L. and Mary L. Dill v. Licking County Board of Revision and the Licking County Auditor. Real Property Tax. Dismissed. Board Members concur.

93-B-1045 Rolling Hills Local School District Board of Education v. Guernsey County Board of Revision, Guernsey County Auditor and the Cambridge City School District Board of Education. Real Property Tax. Certification. Board Members concur.

95-A-464 Corporate Exchange Building IV & V Limited Partnership v. Franklin County Board of Revision, Franklin County Auditor, and Westerville City Schools Board of Education. Real Property Tax. Certification. Board Members concur.

95-A-465 Corporate Exchange Building IV & V Limited Partnership v. Franklin County Board of Revision, Franklin County Auditor, and Westerville City Schools Board of Education. Real Property Tax. Certification. Board Members concur.

96-T-605, 96-S-619 John D. Gnandt v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Board of Education. Real Property Tax. Certification. Board Members concur.

96-A-1217 Stanley Trust v. Franklin County Board of Revision, Franklin County Auditor, and the Columbus Board of Education. Real Property Tax. Motion for Reconsideration denied. Board Members concur.

97-P-95 Limited Stores, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board Members concur.

97-S-1403 Mexico Lindo, Inc., d/b/a Pepitos v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.

97-S-1404 Mexico Lindo, Inc., d/b/a Pepitos v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.

97-A-1679 Pet Guards, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.

98-M-17 Glenayre Electronics, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales and Use Tax. Remand. Board Members concur.

96-T-1215, 96-T-1216 Township of Green v. Gallia County Budget Commission, Village of Centerville, Village of Cheshire, Village of Crown City, Village of Rio Grande, and Village of Vinton. Budget Commission/ULGF & LGRAF. Denying Motion for Sanctions.

96-N-1536 Greentree Associates v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Board of Education. Real Property Tax. Retaining Jurisdiction.

98-N-329 Delhi Estates, Ltd. v. Hamilton County Board of Revision, Hamilton County Auditor, and Oak Hills Local School District Board of Education. Real Property Tax. Compelling Discovery.

98-L-447 Hechinger Company, First National Bank of Boston & Paul D. Allen, Trustee v. Franklin County Board of Revision, Joseph W. Testa, Franklin County Auditor, and Groveport Madison Local Schools Board of Education. Real Property Tax. Requiring Appellants to Show Cause.

98-S-595, 98-S-596, 98-T-602 Strongsville Board of Education and City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Sears, Roebuck & Company.

Sears, Roebuck & Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Strongsville Board of Education. Real Property Tax. Consolidated.

98-M-623, 98-T-624 New Richmond Exempted Village School District Board of Education v. Clermont County Board of Revision, Clermont County Auditor, and Lin Nick Farm, Inc.

New Richmond Exempted Village School District Board of Education, v. Clermont County Board of Revision, Clermont County Auditor, and Lin Nick Farm, Inc. Real Property Tax. Consolidated.