OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

April 30, 1999

MERIT DOCKET

97-G-682 Diagnostic Pathology Associates, Inc. v. Roger W. Tracy, Tax Commissisoner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

97-N-1592 Carlson Aircraft, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

98-S-208 Joe W. and Mavis M. Wright v. Roger W. Tracy, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

98-R-211 Hawk, Inc., dba United Concepts v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

98-G-218 Monkey's Retreat, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

98-R-249 Outback Steakhouse of Florida, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Tax Commissioner affirmed. Board Members concur.

98-J-320 Artfordable, Incorporated v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

98-K-820 B.M. or Helen Hirani v. Belmont County Board of Revision and the Belmont County Auditor. Real Property Tax. Value Found. Board Members concur.

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. Board of Revision affirmed. Board Members concur.

99-P-75 Doris A. Evans, M.D. v. Roger W. Tracy, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

99-S-146 Joseph W. South v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board Members concur.

99-D-216 Gary J. McWain v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

DISMISSALS AND STIPULATIONS

97-B-1137 Peoples Savings Association v. Lucas County Board of Revision, Lucas County Auditor, and the Toledo Board of Education. Real Property Tax. Dismissed. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

98-R-321 Elise O. Snyder v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board Members concur.

98-A-327* Arthur Road Development Co. 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-T-607 James and Kathleen Anderson v. Lucas County Board of Revision and Lucas County Auditor. Real Property Tax. Stipulated. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

98-T-967 Byrne Road Investments, Ltd. v. Lucas County Board of Revision, Lucas County Auditor and Toledo Public Schools Board of Education. Real Property Tax. Stipulated. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

98-R-1011, 98-M-1046 Lany Toledo, L.L.C. v. Lucas County Board of Revision, the Lucas County Auditor and the Toledo Public Schools Board of Education.
Toledo Public Schools Board of Education v. Lucas County Board of Revision, the Lucas County Auditor and Lany Toledo L.L.C. Real Property Tax. Stipulated. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

98-J-1111 Elyria Savings & Trust National Bank Tr. And First Merit Corporation v. Lorain County Board of Revision and the Lorain County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-J-1115 Elyria Savings & Trust National Bank, et al. v. Lorain County Board of Revision and the Lorain County Auditor. Real Property Tax. Stipulated. Board Members concur.

MISCELLANEOUS

96-A-1563, 96-A-1615 Toledo Public Schools v. Lucas County Board of Revision, Lucas County Auditor, and A P Meritor, Inc.
A P. Meritor, Inc. v. Lucas County Board of Revision, Lucas County Auditor, and Toledo Public Schools. Real Property Tax. Certifying and Stipulating Appeals. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

98-M-316, 99-M-285, 99-M-286, 99-M-295, 99-M-296 Thrift Fed Sav & Loan Assn. v. Cuyahoga County Board of Revision, and the Cuyahoga County Auditor.
Charter One Bank F.S.B. As Successor in interest to Thrift Federal Savings & Loan Association v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.
Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidated.

98-G-401 Abitibi-Price Corporation and Subsidiaries v. Roger W. Tracy, Tax Commissioner of Ohio. Corporate Franchise Tax. Granting Pro Hac Vice Request.

98-G-799, 98-G-800, 98-D-801, 98-R-825, 98-R-838, 98-M-824, 98-R-839* Perry E. Bourn, Trustee v. Summit County Board of Revision, Summit County Auditor, and Hudson Board of Education.
Hudson Board of Education v. Summit County Board of Revision, Summit County Auditor, and Barbara Widdoes.
Hudson Board of Education v. Summit County Board of Revision, Summit County Auditor and Perry Bourn, Trustee.
Ashok K. Dutt & Hiran M. Dutta v. Summit County Board of Revision, Summit County Auditor, and Hudson Board of Education.
Hudson Board of Education v. Summit County Board of Revision, Summit County Auditor, Ashok K. Dutt & Hiran M. Dutta, and Perry Bourn, Trustee. Consolidated.

98-T-1196, 98-T-1197, 98-P-1228, 98-P-1229, 98-P-1230, 98-P-1231 Manning, George v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Board of Education. Real Property Tax. Consolidated.

98-K-1378, 98-K-1379* Maple Hts. Development Corp. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Maple Heights Board of Education. Real Property Tax. Granting Motion to Compel Discovery.

99-M-402, 99-M-403, 99-M-411, 99-M-412 Rand Playhouse Square Bldg., Inc. 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 Rand Playhouse Square Bldg., Inc. Real Property Tax. Consolidated.

99-L-408, 99-L-421 The Columbus City School District v. Franklin County Board of Revision, et al. Real Property Tax. Consolidated.

*Issued Peviously