OHIO BOARD OF TAX APPEALS

3:00 P.M. FRIDAY

March 26, 1999

ANNOUNCEMENT

Governor Bob Taft has reappointed Ms. Louise A. Jackson, of Toledo, Ohio, as a member of the board for the term commencing February 9, 1999.

MERIT DOCKET

97-P-1125 Warren N. Lincoln, Jr. d/b/a Tri-County Security Systems Company v. Roger W.Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

98-A-209 Samuel J. Tamburo III and Mary L. Tamburo v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Value Found. Board Members concur.

DISMISSALS AND STIPULATIONS

97-T-479 121 Shaker Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-M-519 Hendricks R.C. & R.C. Huge v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Olmsted Falls Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-M-520 Hendricks R.C. & R.C. Huge v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Olmsted Falls Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-A-1001 Prefco IV Limited Partnership and Key Corp. fna Society National Bank v. Ashtabula County Board of Revision, and Ashtabula County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-D-1002 Society Bank v. Ashtabula County Board of Revision, and Ashtabula County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-D-1003 Society Bank of Eastern Ohio v. Ashtabula County Board of Revision, and Ashtabula County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-R-1281* Dalebridge Renaissance Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Warrensville Heights Board of Education. Real Property Tax. Dismissed. Mr. Johnson and Mr. Manoranjan concur; Ms. Jackson not participating.

97-K-1298 Board of Education for Maumee City Schools v. Lucas County Board of Revision, Lucas County Auditor, and Kings Cove Ltd. Real Property Tax. Dismissed. Mr. Johnson and Mr. Manoranjan concur; Ms. Jackson not participating.

98-M-486 William & Jane Pfeiffer v. Huron County Board of Revision and the Huron County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-R-614 Gross Family Limited Partnership v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-D-730 Charter One Bank F.S.B. v. Summit County Board of Revision, Summit County Auditor, and Stow-Monroe Falls City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

98-L-756 Richard & Dovie Heavrin v. Coshocton County Board of Revision and the Coshocton County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-T-763 John Bodis, Trustee v. Summit County Board of Revision, the Summit County Auditor and Tallmadge City Schools Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-A-1009 Phar-Mor, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Dismissed. Board Members concur.

98-J-1222, 98-J-1226 Statesman II Apartments and Associated Estates Realty Corp. its successor v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Shaker Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-S-1272 Lincoln Associates v. Stark County Board of Revision and the Stark County Auditor. Real Property Tax. Stipulated. Board Members concur.

MISCELLANEOUS

97-S-674 SCIT, Inc., c/o Winmar Company, Inc. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Certification. Board Members concur.

97-T-1409 Centran Bank of Akron, nka Key Corp. v. Summit County Board of Revision, Summit County Auditor, and the Tallmadge Board of Education. Real Property Tax. Correcting Order. Ms. Jackson and Mr. Manoranjan concur; Mr. Johnson not participating.

98-P-255 Township of Coventry v. Roger W. Tracy, Tax Commissioner of Ohio. Exemption. Remand. Board Members concur.

98-J-264 Petroleum Distribution Services, Inc., n/k/a Jordan Technologies, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Remand. Board Members concur.

98-S-1102 West Chester Village Mall v. Butler County Board of Revision and the Butler County Auditor. Real Property Tax. Denying Motion to Dismiss. Board Members concur.

98-T-1139 Bradford J. Brown v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

97-J-351, 97-J-352 Primary Health Systems v. Board of Revision of Cuyahoga County and Cleveland Board of Education. Real Property Tax. Inactive Status.

98-R-15, 99-K-253, 99-K-254 Peoples S & L Assoc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Board of Education. Charter One Bank FSB v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Board of Education. Real Property Tax. Consolidated.

98-A-34, 98-A-101 HRC Limited Partnership I v. Montgomery County Board o f Revision, Montgomery County Auditor, and Miamisburg City School District Board of Education.
Miamisburg City School District Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor, and HCR Limited Partnership I. Real Property Tax. Consolidated.

98-M-885 Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Alvin Krenzler and Frank Woods, Inc. Real Property Tax. Granting Motion to Compel Discovery and Denying Motions for Sanctions.

98-T-933* Parma City School District Board of Education v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County, and Susan Sandelman, Trustee for the Nathan-Jeffrey Trust. Real Property Tax. Denying Motion to Quash.

98-A-1270, 98-N-1277* Oakwood Garden Apartments Houston L.P. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Westlake Board of Education. Real Property Tax. Consolidated.

98-T-1374, 98-T-1375, 98-T-1376, 98-T-1377 Rockside Distribution Center Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Maple Heights Board of Education. Real Property Tax. Consolidated.

98-A-1393, 98-A-1394* Maple Care Center Limited Partnership v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Maple Heights Board of Education. Real Property Tax. Consolidated.

98-P-1406 Penske Truck Leasing Co., L.P. v. Franklin County Board of Revision, the Franklin County Auditor and the Hilliard City School District Board of Education. Real Property Tax. Show Cause.

98-J-1431, 98-J-1432 Campus Medical Arts Building, Ltd., an Ohio LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Westlake Board of Education. Real Property Tax. Consolidated.

99-T-78, 99-T-79, 99-T-88, 99-T-89 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, and the Cuyahoga County Auditor and Day-Glo Color Corp. Real Property Tax. Consolidated.

99-P-207, 99-R-209* Randolph Props Pll. V. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Warrensville Heights Board of Education. Real Property Tax. Consolidated.

99-A-223, 99-A-224 City of Cleveland & Chagrin Highlands, Ltd., an Ohio LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Warrensville Heights Board of Education. Real Property Tax. Consolidated.

*Issued Previously