3:00 P.M. FRIDAY
November 6, 1998
95-K-40, 95-K-71, 95-K-72 Duquesne
Light Company v. Roger W. Tracy, Tax Commissioner of Ohio. Public
Utility Property Tax. Tax Commissioner affirmed in part and reversed
in part. Board Members concur.
95-K-49 Pennsylvania
Power Co. v. Roger W. Tracy, Tax Commissioner of Ohio. Air Pollution
Control Facility. Tax Commissioner affirmed. Board Members concur.
95-K-50 Ohio Edison
v. Roger W. Tracy, Tax Commissioner of Ohio. Air Pollution Control
Facility. Tax Commissioner affirmed. Board Members concur.
96-P-1396 Shell
Oil Company v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise
Tax. Tax Commissioner reversed--remanded. Board Members concur.
96-T-1436, 96-T-1437 City of Reynoldsburg v. Licking County Budget Commission; the Townships of Bennington, Bowling Green, Burlington, Eden, Etna, Fallsbury, Franklin, Granville, Hanover, Harrison, Hartford, Hopewell, Jersey, Liberty, Licking, McKean, Madison, Mary Ann, Monroe, Newark, Newton, Perry, St. Albans, Union and Washington; the Villages of Alexandria, Buckeye Lake, Granville, Gratiot, Hanover, Hartford, Hebron, Johnstown, Kirkersville, Pataskala, St. Louisville, and Utica; the Cities of Heath and Newark; and Licking County. Budget Commission (ULGF & ULGRAF). Budget Commission reversed -- remanded. Board Members concur.
97-T-1518, 97-T-1519
City of Reynoldsburg v. Licking County Budget Commission; the
Townships of Bennington, Bowling Green, Burlington, Eden, Etna,
Fallsbury, Franklin, Granville, Hanover, Harrison, Hartford, Hopewell,
Jersey, Liberty, Licking, McKean, Madison, Mary Ann, Monroe, Newark,
Newton, Perry, St. Albans, Union, and Washington; the Villages
of Alexandria, Buckeye Lake, Granville, Gratiot, Hanover, Hartford,
Hebron, Johnstown, Kirkersville, Pataskala, St. Louisville, and
Utica; the Cities of Heath and Newark; and Licking County. Budget
Commission (ULGF & ULGRAF). Budget Commission reversed --
remanded. Board Members concur.
96-S-787 National Church Residence of Chillicothe v. Ross
County Board of Revision and Ross County Auditor. Real Property
Tax. Stipulated. Board Members concur.
96-P-815 United Church Residences of Bellefontaine, Ohio v.
Logan County Board of Revision and Logan County Auditor. Real
Property Tax. Stipulated. Board Members concur.
96-P-1319 R. E. Services, Inc. v. Cuyahoga County Board of
Revision, Cuyahoga County Auditor and the Independence Board of
Education. Real Property Tax. Stipulated. Board Members concur.
96-S-1802, 96-S-1806 Cambridge Colony and Dalebridge Renaissance
Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor,
and Warrensville Heights Board of Education. Real Property Tax.
Dismissed. Board Members concur.
97-G-327 Metro Life Insurance Co. v. Cuyahoga County Board
of Revision, Cuyahoga County Auditor, and Euclid Board of Education.
Real Property Tax. Stipulated. Board Members concur.
97-D-397, 97-D-403, 97-D-404 Columbus Medical Associates, An Ohio General Partnership v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County, and North Olmsted Board of Education. Real Property Tax. Stipulated. Board Members concur.
97-S-434 Flagship Trading Corp. v. Cuyahoga County Board of
Revision, Cuyahoga County Auditor, and the Independence Board
of Education. Real Property Tax. Stipulated. Board Members concur.
97-G-435 Lumberland Properties, Inc. v. Cuyahoga County Board
of Revision, Cuyahoga County Auditor and the Independence Board
of Education. Real Property Tax. Stipulated. Board Members concur.
97-G-495 Board of Education for the Orange School District
v. Cuyahoga County Board of Revision, Cuyahoga County Auditor,
and Rreef Mid America Fund-1. Real Property Tax. Stipulated. Board
Members concur.
97-J-609 Edelman, Alan; Steve Mozolits v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor and Brooklyn Board
of Education. Real Property Tax. Stipulated. Board Members concur.
97-S-1071 State of Ohio v. Franklin County Board of Revision,
Franklin County Auditor and the Board of Education for the Hilliard
School District. Real Property Tax. Stipulated. Board Members
concur.
97-G-1175 Lynsco Properties v. Franklin County Board of Revision,
Franklin County Auditor and Board of Education of the Columbus
City School District. Real Property Tax. Stipulated. Board Members
concur.
97-S-1178 Automobile Club Insurance Company v. Franklin County
Board of Revision, Franklin County Auditor and the Board of Education
of the Hilliard City Schools. Real Property Tax. Stipulated. Board
Members concur.
97-J-1222 Davis Automotive Group, Inc. v. Cuyahoga County
Board of Revision and the Cuyahoga County Auditor. Real Property
Tax. Stipulated. Board Members concur.
97-T-1273 Kimco of Ohio, Inc. v. Summit County Board of Revision, Summit County Auditor, and Barberton City School District. Real Property Tax. Stipulated. Board Members concur.
97-R-1284 Coyne Investments LTD. v. Cuyahoga County Board
of Revision, and Cuyahoga County Auditor. Real Property Tax. Stipulated.
Board Members concur.
97-G-1331 Linda Arment v. Summit County Board of Revision,
Summit County Auditor and Cuyahoga Falls Board of Education. Real
Property Tax. Dismissed. Board Members concur.
97-N-1354 Akron City School District Board of Education v.
Summit County Board of Revision, Summit County Auditor and First
National Bank of Ohio. Real Property Tax. Dismissed. Board Members
concur.
97-T-1409 Centran Bank of Akron, nka Key Corp v. Summit County
Board of Revision and Summit County Auditor, and the Tallmadge
Board of Education. Real Property Tax. Stipulated. Board Members
concur.
98-M-294 Compton Pointe Limited Partnership v. Hamilton County
Board of Revision and Hamilton County Auditor. Real Property Tax.
Stipulated. Board Members concur.
98-S-420, 98-S-421 Berea City School District Board of Education
v. Cuyahoga County Board of Revision, Cuyahoga County Auditor,
and the Ford Motor Company. Real Property Tax. Dismissed. Board
Members concur.
98-J-449 The Board of Education of the Columbus City Schools
v. Franklin County Board of Revision, Franklin County Auditor,
and Nationwise Automotive, Inc. Real Property Tax. Dismissed.
Board Members concur.
98-A-535 Joseph G. Jackson v. Montgomery County Board of Revision
and Montgomery County Auditor. Real Property Tax. Stipulated.
Board Members concur.
98-M-606 David E. and Melissa R. V. Roubie v. Portage County Board of Revision and the Portage County Auditor. Real Property Tax. Stipulated. Board Members concur.
98-L-649 John R. Lammer and Lanice T. Filipski v. Summit County
Board of Revision and Summit County Auditor. Real Property Tax.
Stipulated. Board Members concur.
95-S-839 Salem Medical Arts & Development Corp. v. Columbiana
County Board of Revision and the Columbiana County Auditor. Real
Property Tax. Certification. Board Members concur.
97-J-130 Metagram America, Inc. v. Roger W. Tracy, Tax Commissioner
of Ohio. Personal Property Tax. Remand. Board Members concur.
97-J-285 Board of Education of the Columbus City School District
v. Roger W. Tracy, Tax Commissioner of Ohio and First Congregational
Church. Exemption. Motion for Reconsideration denied. Board Members
concur.
97-P-990 Arby's, Inc. v. Roger W. Tracy, Tax Commissioner
of Ohio. Sales and Use Tax. Remand. Board Members concur.
98-T-352 Paul L. and Carolyn Wallace v. Roger W. Tracy, Tax
Commissioner of Ohio. Personal Property Tax. Remand. Board Members
concur.
98-A-482 Westlake
Land Co. v. Cuyahoga County Board of Revision, Cuyahoga County
Auditor, and Westlake Board of Education. Real Property Tax. Dismissing
Appellee School Board as a Party. Board Members concur.
97-T-1545, 97-T-1546, 97-T-1547, 97-T-1548, 97-T-1549, 97-T-1550*
Western Reserve Telephone Company and ALLTEL Ohio, Inc. v. Roger
W. Tracy, Tax Commissioner of Ohio. Public Utilities Tax. Scheduling
Order.
98-G-28* West Hills Apartment, Ltd. v. Hamilton County Board of Revision, Hamilton County Auditor, and Oak Hills Local School District. Real Property Tax. Denying Motion for Sanctions.
98-K-758* Delco Development Corp. v. Hamilton County Board
of Revision, the Hamilton County Auditor and the Oak Hills Local
School District. Real Property Tax. Requiring Appellant to Show
Cause.
98-L-1045, 98-L-1087 ADM/Countrymark LLC v. Lucas County Board
of Revision, et al. Real Property Tax. Consolidated.
*Issued Previously