12:00 P.M. FRIDAY
January 22, 1999
MERIT DOCKET
92-H-1479, 92-H-1480 USX Corporation v. Roger W. Tracy, Tax Commissioner
of Ohio. Franchise Tax. Tax Commissioner modified upon Reconsideration.
Board Members concur.
97-A-175 Worthington Hills Country Club,
Inc. v. Franklin County Board of Revision, Franklin County Auditor,
and the Board of Education of the Worthington City School District.
Real Property Tax. Value Found. Ms. Jackson and Mr. Manoranjan
concur. Mr. Johnson not participating.
97-S-1155 Robert L. Schirtzinger v. Franklin
County Board of Revision, Board of Education of the Columbus City
School District and the Franklin County Auditor. Real Property
Tax. Value Found. Board Members concur.
97-S-1566 Co-Ordinate Measurement and Metrology
Services v. Roger W. Tracy, Tax Commissioner of Ohio. Personal
Property Tax. Tax Commissioner affirmed. Board Members concur.
98-L-67 North Olmsted Assoc. (An Ohio General
Partnership) v. Cuyahoga County Board of Revision, the Cuyahoga
County Auditor, and the North Olmsted Board of Education. Real
Property Tax. Remanded. Board Members concur.
98-L-138 City of Cincinnati School District
Board of Education v. Hamilton County Board of Revision, Hamilton
County Auditor, and the Kroger Co., and Ferguson Hills Market
Inc./Anchor Associates, Inc., Tr. Real Property Tax. Board of
Revision affirmed in part and reversed in part and remanded.
Board Members concur.
98-K-293 Stephen E. Sullivan v. Roger W. Tracy, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.
98-J-361 Capital Park L.P. v. Board of Revision
of Franklin County, Franklin County Auditor and Columbus City
School District Board of Education. Real Property Tax. Lack
of Jurisdiction--dismissed. Board Members concur.
98-J-364 Alan Hersh, Officer of American
Custom Industries, Inc. v. Roger W. Tracy, Tax Commissioner of
Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.
98-S-654 Channel Park Marina, Inc. v. Roger
W. Tracy, Tax Commissioner of Ohio. Motor Vehicle Fuel Tax.
Tax Commissioner affirmed. Board Members concur.
DISMISSALS AND STIPULATIONS
97-N-515 Bedford Retirement Village, LLC
v. Cuyahoga County Board of Revision, Cuyahoga County Auditor
and the Cleveland Municipal School District Board of Education.
Real Property Tax. Dismissed. Board Members concur.
97-A-648 Strongsville Board of Education
v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor
and Jeffrey and Pamela Peacock. Real Property Tax. Stipulated.
Board Members concur.
97-A-669 Hub Valley Realty v. Cuyahoga County
Board of Revision and the Cuyahoga County Auditor. Real Property
Tax. Stipulated. Board Members concur.
97-A-679 Daniel C. Miclau v. Cuyahoga County
Board of Revision, the Cuyahoga County Auditor and Berea City
School District Board of Education. Real Property Tax. Stipulated.
Board Members concur.
97-K-1116, 97-K-1117, 97-K-1118 Board of Education of the Columbus City
School District v. Franklin County Board of Revision, Franklin
County Auditor and CD & D Newby, Ltd. Real Property Tax.
Stipulated. Board Members concur.
97-N-1221 Commerce Park Circle v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Beachwood City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
97-M-1277 B & D Investment Co. v. Summit
County Board of Revision, Summit County Auditor and the Copley
Fairlawn City School District. Real Property Tax. Stipulated.
Board Members concur.
97-M-1278 B & D Investment Co. v. Summit
County Board of Revision, Summit County Auditor and the Copley
Fairlawn City School District. Real Property Tax. Stipulated.
Board Members concur.
97-N-1290 Akron City School District Board
of Education v. Summit County Board of Revision, the Summit County
Auditor and AKCY Akron Ltd. Ptshp. Real Property Tax. Stipulated.
Board Members concur.
97-S-1349 532 Investment Company v. Summit
County Board of Revision and the Summit County Auditor. Real
Property Tax. Stipulated. Board Members concur.
97-B-1446 Great Lakes Land Co. v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor and the Board
of Education for the Orange City School District. Real Property
Tax. Stipulated. Board Members concur.
97-M-1461 Memphis Drive-In Theater v. Cuyahoga
County Board of Revision, the Cuyahoga County Auditor and the
Brooklyn Board of Education. Real Property Tax. Dismissed.
Board Members concur.
97-S-1475 Associated Estates Realty Corp.
v. Summit County Board of Revision, Summit County Auditor and
the Stow-Munroe Falls City School District Board of Education.
Real Property Tax. Stipulated. Board Members concur.
97-J-1680 Thomas C. Haney v. Roger W. Tracy,
Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members
concur.
98-T-91 Michael W. & Carol A. Fien v.
Hamilton County Board of Revision and Hamilton County Auditor.
Real Property Tax. Dismissed. Board Members concur.
98-L-238 Northland Hotel, Inc. v. Franklin County Board of Revision, the Franklin County Auditor and Columbus City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
98-P-277 Memphis Realty Company v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor and the Brooklyn
Board of Education. Real Property Tax. Dismissed. Board Members
concur.
98-D-295 Cincinnati Bell Long Distance,
Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Public Utility
Property Tax. Dismissed. Board Members concur.
98-K-297 Cincinnati Bell Long Distance,
Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Public Utility
Property Tax. Dismissed. Board Members concur.
98-K-298 Cincinnati Bell Long Distance,
Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Public Utility
Property Tax. Dismissed. Board Members concur.
98-A-512 Thomas and Janet Page v. Lake County
Board of Revision and Lake County Auditor. Real Property Tax.
Dismissed. Board Members concur.
98-L-584 Charles R. Kirschling v. Cuyahoga
County Board of Revision and Cuyahoga County Auditor. Real Property
Tax. Dismissed. Board Members concur.
98-J-611 Kent Board of Education v. Portage
County Board of Revision, Portage County Auditor and Associated
Estates Realty Corp. Real Property Tax. Dismissed. Board Members
concur.
98-K-628 Rockhold, Howard E. and Mary M.
v. Union County Board of Revision and the Union County Auditor.
Real Property Tax. Stipulated. Board Members concur.
98-R-705 Michael P. Lanning v. Licking County
Board of Revision and the Licking County Auditor. Real Property
Tax. Stipulated. Board Members concur.
98-M-746 W. W. Grainger, Inc. v. Summit County Board of Revision, Summit County Auditor and the Twinsburg City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
98-M-747 W. W. Grainger, Inc. v. Summit
County Board of Revision, Summit County Auditor and Nordonia Hills
Board of Education. Real Property Tax. Stipulated. Board Members
concur.
98-A-786 Michael & Betty Riggilo v.
Fayette County Board of Revision and Fayette County Auditor.
Real Property Tax. Stipulated. Board Members concur.
98-K-855 Sylvia Armstrong v. Franklin County
Board of Revision, the Franklin County Auditor and the Columbus
City School District Board of Education. Real Property Tax.
Stipulated. Board Members concur.
98-R-864 Sagamore Square Associates, LLC,
fka Aurora Associates, Ltd. v. Summit County Board of Revision,
Summit County Auditor, and Nordonia Hills School District Board
of Education. Real Property Tax. Dismissed. Board Members concur.
98-R-909 Lind Land, Inc. & Jeffrey I.
Friedman, Trustee v. Cuyahoga County Board of Revision and the
Cuyahoga County Auditor. Real Property Tax. Stipulated. Board
Members concur.
98-M-984 Board of Education Kettering-Moraine
City School District v. Montgomery County Board of Revision, Montgomery
County Auditor and Steve Parker. Real Property Tax. Stipulated.
Board Members concur.
98-M-986 Board of Education Kettering-Moraine
City School District v. Montgomery County Board of Revision, Montgomery
County Auditor and Tatco Development, Ltd. Real Property Tax.
Stipulated. Board Members concur.
MISCELLANEOUS
96-R-1595 Van Auken Properties, Inc., dba South Winds Gift Shop v. Roger W. Tracy, Tax Commissioner of Ohio. Resort Area Gross Receipts Excise Tax. Certification. Board Members concur.
96-T-1750 Construction News Corporation,
Inc., dba Ohio Construction News v. Roger W. Tracy, Tax Commissioner
of Ohio. Sales Tax. Certification. Board Members concur.
97-A-915 Carefree-Karl, Ltd. v. Franklin
County Board of Revision, Franklin County Auditor and Board of
Education of the Columbus City School District. Real Property
Tax. Vacating Prior Order and Approving Stipulation. Board Members
concur.
97-R-1081, 97-R-1082, 97-R-1083 Ogara Hess & Eisenhart Armoring Co.
v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property
Tax. Remand. Board Members concur.
97-R-1609 Kim Gadberry dba Pro Mow v. Roger
W. Tracy, Tax Commissioner of Ohio. Sales Tax. Remand. Board
Members concur.
98-N-569 1267 West Ninth Street L.P. v.
Cuyahoga County Board of Revision, Cuyahoga County Auditor, and
the Cleveland School District Board of Education. Real Property
Tax. Remand. Board Members concur.
98-L-1472 Kinvernon Corporation v. Hamilton
County Board of Revision, Hamilton County Auditor, and the Cincinnati
City School District. Real Property Tax. Certification. Board
Members concur.
INTERIM ORDERS ISSUED BY ATTORNEY
EXAMINERS
97-K-322 Ohio Edison Co. v. Roger W. Tracy,
Tax Commissioner of Ohio. Public Utility Property Tax. Granting
Motion to Stay Further Hearings.
97-T-1682 Cincinnati School District Board
of Education v. Hamilton County Board of Revision, Hamilton County
Auditor, and the Secretary of Housing and Urban Development.
Real Property Tax. Granting Continuance.
98-K-664, 98-K-665, 98-K-666, 98-K-667, 98-K-668, 98-K-669, 98-K-670 United Telephone Company of Ohio v. Roger W. Tracy, Tax Commissioner of Ohio. Public Utility Property Tax. Granting Motion to Stay Scheduling of Hearing.