12:00 P.M. FRIDAY
December 18, 1998
THERE WILL BE NO ANNOUNCEMENT OF DECISIONS ON DECEMBER 24,
1998.
MERIT DOCKET
96-S-1246 Campbell Soup Company v. Roger W. Tracy, Tax Commissioner
of Ohio. Personal Property Tax. Tax Commissioner modified. Board
Members concur.
97-T-438 Cary J. Dell v. Summit County Board of Revision and
the Auditor of Summit County. Real Property Tax. Value Found.
Board Members concur.
97-A-777, 97-A-794 S.V.A. Corp. v. Franklin County Board of Revision, Franklin
County Auditor, and Board of Education of the Columbus City School
District. Real Property Tax. Value Found. Board Members concur.
97-S-792 Gammohs Mott Avenue Carryout, Inc., dba Gold Star
v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner
affirmed. Board Members concur.
97-M-848 Olentangy Local Schools Board of Education v. Delaware
County Board of Revision, Delaware County Auditor and R. P. Estates.
Real Property Tax. Value Found. Board Members concur.
97-T-861 Stephen H. and Katherine L. Blake v. Franklin County
Board of Revision, the Franklin County Auditor, and the Columbus
City School District Board of Education. Real Property Tax. Value
Found. Board Members concur.
97-N-1156 James T. Zimmer v. Hamilton County Board of Revision and Auditor. Real Property Tax. Value Found. Board Members concur.
97-K-1314 Cham Corp. v. Roger W. Tracy, Tax Commissioner of
Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members
concur.
97-J-1520 Paul Lipman, Trustee, c/o Ponderosa Systems, Inc.
v. Board of Revision of Cuyahoga County, Cuyahoga County Auditor
and Berea Board of Education. Real Property Tax. Remanded. Board
Members concur.
98-G-199 Dependable Acceptance Co. v. Roger W. Tracy, Tax
Commissioner of Ohio. Personal Property Tax. Tax Commissioner
affirmed. Board Members concur.
98-J-481 Cincinnati School District Board of Education v.
Board of Revision of Hamilton County and Hamilton County Auditor.
Real Property Tax. Lack of Jurisdiction--dismissed. Board Members
concur.
98-A-568 Tri-Systems Corp. v. Greene County Board of Revision
and Greene County Auditor. Real Property Tax. Value Found. Board
Members concur.
98-S-722 J. Harvey Crowe v. Cuyahoga County Board of Revision
and the Cuyahoga County Auditor. Real Property Tax. Remanded.
Board Members concur.
98-S-723 J. Harvey Crowe v. Cuyahoga County Board of Revision
and the Cuyahoga County Auditor. Real Property Tax. Remanded.
Board Members concur.
DISMISSALS AND STIPULATIONS
97-A-1127, 97-A-1141 Board of Education for the Toledo Public Schools v. Lucas County Board of Revision, Lucas County Auditor, and Ottawa Hills Association.
Ottawa Hills Association, c/o Haight Properties, Inc. v. Lucas
County Board of Revision, Lucas County Auditor, and the Board
of Education for the Toledo Public Schools. Real Property Tax.
Stipulated. Mr. Johnson and Mr. Manoranjan concur; Ms. Jackson
not participating.
97-K-1148 Gay Street Realty v. Franklin County Board of Revision,
Franklin County Auditor and Board of Education of the Bexley City
Schools. Real Property Tax. Stipulated. Board Members concur.
97-K-1584 FF Fund Corporation v. Butler County Board of Revision
and Butler County Auditor. Real Property Tax. Dismissed. Board
Members concur.
97-S-1677 Nancy B. Mason v. Hamilton County Board of Revision
and Hamilton County Auditor. Real Property Tax. Dismissed. Board
Members concur.
98-K-422 Taylor Station Medical Partners v. Franklin County
Board of Revision, Franklin County Auditor and Columbus City Schools
Board of Education. Real Property Tax. Stipulated. Board Members
concur.
98-B-507 Tom Ahl Buick, Inc. v. Roger W. Tracy, Tax Commissioner
of Ohio. Sales Tax. Dismissed. Board Members concur.
98-N-515 Charter One Bank FSB as successor in interest of
First Federal Savings & Loan v. Lake County Board of Revision
and the Lake County Auditor. Real Property Tax. Stipulated. Board
Members concur.
98-M-521, 98-M-522 Frank Hadje v. Lake County Board of Revision and the Lake
County Auditor. Real Property Tax. Stipulated. Board Members concur.
98-A-681 Dale H. and Patsy A. Burckhart v. Erie County Board
of Revision and the Erie County Auditor. Real Property Tax. Stipulated.
Board Members concur.
98-T-685 Roger Barker v. Summit County Board of Revision and
Summit County Auditor. Real Property Tax. Stipulated. Board Members
concur.
98-A-686 Associated Estates Realty Corp. v. Hamilton County Board of Revision, the Hamilton County Auditor and the Winton Woods City Schools District Board of Education. Real Property Tax. Stipulated. Board Members concur.
98-K-751 W & F Middleburg, Inc., An Ohio Corporation v.
Cuyahoga County Board of Revision and the Cuyahoga County Auditor.
Real Property Tax. Stipulated. Board Members concur.
98-K-752 W & F Middleburg Inc., An Ohio Corporation v.
Cuyahoga County Board of Revision and the Cuyahoga County Auditor.
Real Property Tax. Stipulated. Board Members concur.
98-S-775 Ian Wollman v. Cuyahoga County Board of Revision
and the Cuyahoga County Auditor. Real Property Tax. Stipulated.
Board Members concur.
98-J-867 Tollis, Zane R. v. Cuyahoga County Board of Revision
and the Cuyahoga County Auditor. Real Property Tax. Stipulated.
Board Members concur.
98-J-903 Scarlet Lea v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor, and Cleveland City School District Board
of Education. Real Property Tax. Dismissed. Board Members concur.
MISCELLANEOUS
95-D-1052 Westhaven, Inc. v. Board of Revision of Wood County
and Wood County Auditor. Real Property Tax. Certification. Board
Members concur.
97-N-820, 97-N-885, 97-N-886 Thomas Coury v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Board of Education for the Berea City School District.
Board of Education for the Berea City School District v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor and Thomas Coury.
Real Property Tax. Modifying Previous Stipulation. Board Members
concur.
97-L-1486 Continental Airlines, Inc. v. Roger W. Tracy, Tax
Commissioner of Ohio. Use Tax. Remand. Board Members concur.
97-L-1598 Robert T. and Aurelia M. Wood v. Roger W. Tracy,
Tax Commissioner of Ohio. Personal Income Tax. Remand. Board Members
concur.
98-N-510 MRSLV Alliance LLC v. Auditor and Board of Revision
of Stark County, and the Alliance City Schools. Real Property
Tax. Denying Motion to Dismiss. Board Members concur.
98-J-1029 Miamisburg City School District Board of Education
v. Montgomery County Board of Revision and Sears, Roebuck and
Co. Real Property Tax. Motion to Dismiss denied. Board Members
concur.
INTERIM ORDERS ISSUED BY
ATTORNEY EXAMINERS
97-T-1286 Nordonia Hills Board of Education v. Summit County
Board of Revision, the Auditor of Summit County, Dort Limited
Liability Company and Kohl's Department Stores. Real Property
Tax. Denying Motion to Compel Discovery.
97-L-1511 Elyria Savings & Trust National Bank (First
Merit Corp.) v. Lorain County Board of Revision, et al. Real Property
Tax. Granting Continuance.
98-L-1091, 98-L-1127 Elyria Savings & Trust National Bank (First Merit Corp.)
v. Lorain County Board of Revision, et al. Real Property Tax.
Consolidating Appeals.
98-L-1129 Elyria Board of Education v. Lorain County Board of Revision, Lorain County Auditor, and JGT Enterprises, Inc. Real Property Tax. Requiring Appellant to Show Cause.