12:00 P.M. FRIDAY
February 5, 1999
MERIT DOCKET
95-S-829 Sun Communities Finance, Worthington
Arms v. Delaware County Board of Revision, Delaware County Auditor
and the Olentangy Local School District Board of Education. Real
Property Tax. Value Found. Board Members concur.
96-N-519 Whitehall City Schools Board of
Education v. Auditor and Board of Revision of Franklin County
and Bernard Ruben. Real Property Tax. Value Found. Board Members
concur.
96-L-1649 Toledo Great Southern Shopping
Center v. Lucas County Board of Revision, Lucas County Auditor
and the Board of Education for Toledo Public Schools. Real Property
Tax. Value Found. Mr. Johnson and Mr. Manoranjan concur; Ms.
Jackson not participating.
97-G-365 Armco, Inc. as successor-in-interest
to Cyclops Corporation v. Roger W. Tracy, Tax Commissioner of
Ohio. Personal Property Tax. Lack of Jurisdiction--dismissed.
Ms. Jackson and Mr. Manoranjan concur; Mr. Johnson dissents.
97-L-871 Board of Education of the Delaware
City Schools v. Delaware County Board of Revision, Delaware County
Auditor, and Pamela H. and Donald E. Rankey, Jr. Real Property
Tax. Board of Revision reversed--remanded. Board Members concur.
97-M-1123 DJKS, Inc. v. Roger W. Tracy,
Tax Commissioner of Ohio. Sales and Use Tax. Tax Commissioner
affirmed. Mr. Johnson and Ms. Jackson concur; Mr. Manoranjan
not participating.
97-P-1235 David DiBernardi v. Mahoning County
Board of Revision and the Mahoning County Auditor. Real Property
Tax. Value Found. Board Members concur.
97-P-1326 Richard M. Cunningham and Joan C. Cunningham v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Value Found. Board Members concur.
97-T-1489 Donald G. and Joann V. Haffner
v. Roger W. Tracy, Tax Commissioner of Ohio. Penalty Remission.
Tax Commissioner reversed. Board Members concur.
97-G-1551 Roadrunner Communications, Inc.
v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property
Tax. Tax Commissioner affirmed. Board Members concur.
98-K-660 Della Osborne v. Roger W. Tracy,
Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner
affirmed. Board Members concur.
DISMISSALS AND STIPULATIONS
97-M-647 Border Express, L.L.C. v. Cuyahoga
County Board of Revision, the Cuyahoga County Auditor and the
North Olmsted Board of Education. Real Property Tax. Dismissed.
Board Members concur.
97-N-716 MOA-TL Corp. v. Lake County Board
of Revision, Lake County Auditor and Willoughby-Eastlake City
School District. Real Property Tax. Stipulated. Board Members
concur.
97-J-1112 Toracq Co. v. Cuyahoga County
Board of Revision and the Cuyahoga County Auditor. Real Property
Tax. Stipulated. Board Members concur.
97-P-1263 DIY Home Warehouse v. Summit County
Board of Revision and Summit County Auditor. Real Property Tax.
Stipulated. Board Members concur.
97-D-1285, 97-D-1296 Summit Metro Housing Inc. v. Board of Revision
of Summit County, Auditor of Summit County, and Akron City School
District Board of Education. Real Property Tax. Dismissed.
Board Members concur.
97-T-1418 Anthony E. Szambecki, et al. v.
Summit County Board of Revision, Summit County Auditor, and Nordonia
Hills School District Board of Education. Real Property Tax.
Dismissed. Board Members concur.
97-D-1577 Entelco Corporation v. Roger W.
Tracy, Tax Commissioner of Ohio. Franchise Tax. Dismissed.
Mr. Johnson and Mr. Manoranjan concur; Ms. Jackson not participating.
97-R-1586, 97-R-1587, 97-R-1588, 97-R-1589 Federal Reserve Bank of Cleveland v. Hamilton
County Board of Revision, the Hamilton County Auditor and the
Cincinnati School District Board of Education. Real Property
Tax. Stipulated. Board Members concur.
98-P-64 The First Federal Savings v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, and Parma Heights
Board of Education. Real Property Tax. Stipulated. Board Members
concur.
98-K-346 Board of Education of the Columbus
City Schools v. Franklin County Board of Revision, Franklin County
Auditor and Larry Fannin. Real Property Tax. Stipulated. Ms.
Jackson and Mr. Manoranjan concur; Mr. Johnson not participating.
98-N-379 Columbus Officescape L.P. v. Franklin
County Board of Revision, Franklin County Auditor and Worthington
City School District Board of Education. Real Property Tax.
Dismissed. Ms. Jackson and Mr. Manoranjan concur; Mr. Johnson
not participating.
98-A-571 MOA-TL Corp. v. Lake County Board
of Revision, the Lake County Auditor and Willoughby-Eastlake School
District Board of Education. Real Property Tax. Stipulated.
Board Members concur.
98-A-639 John R. Pansing, Responsible Party
for Panacon Corporation v. Roger W. Tracy, Tax Commissioner of
Ohio. Sales Tax. Dismissed. Board Members concur.
98-R-753, 98-R-754 RV Properties, LLC v. Summit County Board
of Revision, the Summit County Auditor and Woodridge Local School
District Board of Education. Real Property Tax. Stipulated.
Board Members concur.
98-M-808, 98-M-809 CFP, LTD v. Summit County Board of Revision,
Summit County Auditor, and Cuyahoga Falls Board of Education.
Real Property Tax. Stipulated. Board Members concur.
98-R-853 Littman & Bendik & Littman
& Littman (Austin Lake Apartments, A Part.) v. Summit County
Board of Revision, the Summit County Auditor and Barberton City
School District Board of Education. Real Property Tax. Stipulated.
Board Members concur.
MISCELLANEOUS
97-J-1647 DTM Corporation c/o The BF Goodrich
Company v. Roger W. Tracy, Tax Commissioner of Ohio. Personal
Property Tax. Remand. Board Members concur.
INTERIM ORDERS ISSUED BY ATTORNEY
EXAMINERS
97-K-1619, 97-K-1620, 97-K-1621 Cleveland Electric Illuminating Co. v. Roger
W. Tracy, Tax Commissioner of Ohio. Public Utility Property Tax.
Granting Motion to Stay Scheduling of Hearing.
98-T-656 Northern Ohio Pizza Co. v. Allen
County Board of Revision, and the Allen County Auditor. Real
Property Tax. Requiring Appellant to Show Cause.
98-T-792 Michael E. Green v. Lucas County
Board of Revision and the Auditor of Lucas County. Real Property
Tax. Requiring Appellant to Show Cause.
98-J-821, 98-J-837 Hudson Board of Education v. Summit County
Board of Revision, Summit County Auditor and Mark Schenck. Real
Property Tax. Granting Property Owner's Motion to Extend Time
for Completion of Discovery.
98-J-821, 98-J-837 Hudson Board of Education v. Summit County
Board of Revision, Summit County Auditor and Mark Schenck. Real
Property Tax. Granting BOE's Motion to Extend Time for Completion
of Discovery.
98-T-969 Miami View Golf Club, Inc. v. Hamilton County Board of Revision and the Auditor of Hamilton County. Real Property Tax. Requiring Appellant to Show Cause.
98-S-1441, 98-A-1452, 98-A-1453 Southside Federal Savings & Loan Assn. aka Dollar Bank FSD v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Berea City School District Board of Education. Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Southside Federal Savings and Loan Assn. aka Dollar Bank FSD. Real Property Tax. Consolidated.