OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

April 23, 1999

DISMISSALS AND STIPULATIONS

97-T-1366, 98-T-1093

Elyria Savings & Trust National Bank v. Lorain County Board of Revision and Lorain County Auditor. Real Property Tax. Dismissed. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

97-P-1415 Lockhart W G Realty Co. v. Summit County Board of Revision, Summit County Auditor and Akron City School District Board of Education. Real Property Tax. Dismissed. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

97-D-1569 Orrico Colleen et al. v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County and Rocky River Board of Education. Real Property Tax. Stipulated. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

97-P-1581 Ruth J. Mann, Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Beachwood Board of Education. Real Property Tax. Stipulated. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

97-P-1650 Hershman, Eugene (TRS) v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

98-M-219 Ohio Society of Certified Public Accountants v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Dublin City School District. Real Property Tax. Stipulated. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

98-L-220 American Energy Services, Inc. v. Franklin County Board of Revision, Franklin County Auditor, and the Columbus City Schools Board of Education. Real Property Tax. Stipulated. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

98-T-324 Green Realty Corporation v. Hamilton County Board of Revision, the Hamilton County Auditor and the Sycamore School District. Real Property Tax. Stipulated. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

98-P-326 Arthur Road Dev. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Solon Board of Education. Real Property Tax. Stipulated. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

98-P-328 Arthur Road Dev. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Solon Board of Education. Real Property Tax. Stipulated. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

98-A-330 Metropolitan Life Insurance Co. v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Dismissed. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

98-L-383 Universal Tool Co. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

98-A-410 Columbia Gas of Ohio, Inc. v. Franklin County Board of Revision, Franklin County Auditor and Columbus City School District Board of Education. Real Property Tax. Dismissed. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

98-L-496 William A. Ramirez v. Franklin County Board of Revision, Franklin County Auditor and Dublin City Schools. Real Property Tax. Stipulated. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

98-B-585, 98-B-586, 98-B-587 Consolidated Investment Corp. and First Merit Corp. v. Lake County Board of Revision and the Lake County Auditor. Real Property Tax. Stipulated. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

98-P-589 DIRTVEST LTD., et al. v. Clark County Board of Revision and the Clark County Auditor. Real Property Tax. Stipulated. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

98-P-590 444-Sandhill, Inc., et al. v. Clark County Board of Revision and the Clark County Auditor. Real Property Tax. Stipulated. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

98-D-627 Roton Corp. (R. Land Corp.) v. Board of Revision of Medina County and Auditor of Medina County. Real Property Tax. Stipulated. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

98-T-647 Fairmont Circle Apartments v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Cleveland Heights/University Heights Board of Education. Real Property Tax. Stipulated. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

98-A-657 West Clermont Local School District Board of Education v. Clermont County Board of Revision, Clermont County Auditor, and Brookmeadow Ltd. Real Property Tax. Dismissed. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

98-D-738 Carl Gumina, Trustee v. Lorain County Board of Revision, Lorain County Auditor, and Lorain Board of Education. Real Property Tax. Dismissed. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

98-D-739 Carl Gumina, Trustee v. Lorain County Board of Revision and Lorain County Auditor. Real Property Tax. Dismissed. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

98-S-798 1824 Enterprises, Inc. v. Lawrence County Board of Revision and Lawrence County Auditor. Real Property Tax. Dismissed. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

98-K-895 GasAmerica Services, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Real Property Tax. Dismissed. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

98-L-905 Lorain Green Ltd. Part., An Ohio Ltd. Part. v. Lorain County Board of Revision and the Lorain County Auditor. Real Property Tax. Stipulated. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

98-N-1075 Lorain County Savings & Trust Co., et al. v. Lorain County Board of Revision and Lorain County Auditor. Real Property Tax. Stipulated. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

98-D-1266 Jack K. Beatley v. Board of Revision of Franklin County and Auditor of Franklin County. Real Property Tax. Stipulated. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

98-L-1296, 98-L-1451

Cincinnati School District Board of Education v. Hamilton County Board of Revision and the Hamilton County Auditor.

Columbia Development Corp. and The Yarmouth Group, Inc. v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Dismissed. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

98-P-1338 Roland A. Shaffer v. Lucas County Board of Revision and Lucas County Auditor. Real Property Tax. Dismissed. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

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. Dismissed. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

99-T-88, 99-T-89 Day-Glo Color Corp. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

99-T-368 Clercom, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

MISCELLANEOUS

94-A-331 Environmental Temperature Control, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales and Use Tax. Certifying and Remanding Appeal. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

97-T-192 Philip Gish, Resp. Party of Top Services, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Remand. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

97-K-806 Jefferson Smurfit Corporation (U.S.) v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Remand. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

98-R-344 Thomas A. Futey, Resp. Party of Top Services, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Remand. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

98-P-467 PHC Operating Corp. d.b.a. Chardon Quality Care Nursing & Rehabilitation Center v. Geauga County Board of Revision, and the Geauga County Auditor. Real Property Tax. Correcting Order. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

98-J-1161 Robert W. and Michelle R. Morgan v. Roger W. Tracy, Tax Commissioner of Ohio. Remission. Remand. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

98-R-1324 Julie M. Heddens (nka Julie M. McKinney) v. Roger W. Tracy, Tax Commissioner of Ohio. Remission. Remand. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

97-R-419* Baldwin Manor Nursing Home, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland City Schools Board of Education. Real Property Tax. Denying Continuance Request.

97-R-1670* Baxter Diagnostics, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Granting Pro Hac Vice Request.

97-R-1718* Baxter Healthcare Corp. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Granting Pro Hac Vice Request.

98-D-325, 99-T-297, 99-P-300*

Daniel D. Passov v. Cuyahoga County Board of Revision, Auditor of Cuyahoga County, and the Cleveland Board of Education. Real Property Tax. Consolidated.

98-T-792* Michael E. Green v. Lucas County Board of Revision and the Auditor of Lucas County. Real Property Tax. Granting Extension to Respond to Order.

98-R-896* LSDHC Corp. v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Granting Pro Hac Vice Request.

98-T-897* Lear Sigler Seymour Corp., kna LSSC Corp. v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Granting Substitution of Counsel and Granting Petition to Appear Pro Hac Vice.

99-G-235, 99-G-236, 99-G-240, 99-G-241*

Rudwick Partners Ltd., An Ohio Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Board of Education.

Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Rudwick Partners Ltd., an Ohio Limited Partnership. Real Property Tax. Consolidated.

99-R-251, 99-R-252, 99-R-256, 99-R-257*

Darling & Company v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor and Cleveland Municipal School District Board of Education. Real Property Tax. Consolidated.

99-P-272, 99-P-273*

Garfield Mall Assoc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Garfield Heights Board of Education. Real Property Tax. Consolidated.

99-R-274, 99-R-275*

Elgin National Industries, Inc. v. James J. Lawrence, Tax Commissioner of Ohio. Personal Property Tax. Consolidated.

99-J-303, 99-J-304*

Taranga Prop Ltd., & Garfield Group v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Garfield Heights Board of Education. Real Property Tax. Consolidated.

99-L-305, 99-L-306

Lawnfield, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Garfield Heights Board of Education. Real Property Tax. Consolidated.

99-N-318, 99-N-319*

Associated Steel Co., Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Warrensville Heights Board of Education. Real Property Tax. Consolidated.

99-T-324, 99-T-325*

Simon David v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Warrensville Heights Board of Education. Real Property Tax. Consolidated.

99-R-377, 99-R-378*

Seaway Food Service Inc. and Riser Foods Company v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Maple Heights Board of Education. Real Property Tax. Consolidated.

99-K-385, 99-K-386*

North Star Steel Company, DBA North Star Steel Ohio v. James J. Lawrence, Tax Commissioner of Ohio. Use Tax. Consolidated.

*Issued Previously