12:00 P.M. FRIDAY

May 7, 1999

95-D-1122, 95-D-1123 North Olmsted Board of Education v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County and Kentworth Associates, Ltd. Real Property Tax. Board of Revision reversed-remanded. Board Members concur.

96-J-963 Border Express, L.L.C. v. Lake County Board of Revision, Lake County Auditor, and Willoughby-Eastlake Board of Education. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

97-K-195 1300 West Ninth Street Corp. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Remanded. Board Members concur.

97-K-261 J. B. Mgmt., Inc. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Tax Commissioner affirmed. Board Members concur.

97-S-550 through 97-S-585 Willoughby Development Group, Ltd. v. Lake County Board of Revision, the Lake County Auditor and the Willoughby-Eastlake City School District Board of Education. Real Property Tax. Remanded. Board Members concur.

97-P-625 Board of Education of the Columbus City School District v. Franklin County Board of Revision, Franklin County Auditor and Pinnacle Holdings, Inc. Real Property Tax. Value Found. Board Members concur.

97-K-875 Lori B. Hilt v. Wayne County Board of Revision and the Wayne County Auditor. Real Property Tax. Remanded. Board Members concur.

97-K-1162, 97-K-1163 Bd. of Edn. for the Berea City Schools v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Pintree Assoc., Inc./Sunnyside Properties, Inc. Real Property Tax. Motion to Vacate sustained-Remanded with Instructions. Board Members concur.

97-K-1301 Board of Education for Maumee City Schools v. Lucas County Board of Revision, Lucas County Auditor and William J. Spath, Trustee. Real Property Tax. Remanded. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

97-N-1705 James W. and Nancy S. Johnson v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board Members concur.

97-K-1708 Berwick Plaza Shopping Center v. Franklin County Board of Revision, Franklin County Auditor and the Groveport Madison Local Schools District. Real Property Tax. Board of Revision affirmed. Board Members concur.

98-L-210 Catherine L. Quinn v. Franklin County Board of Revision, Franklin County Auditor and the Bexley City School District. Real Property Tax. Board of Revision reversed-remanded. Board Members concur.

98-P-213 Crosswise, Ltd., dba Foul Play v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

98-P-254 Key-4 Cleaning Supplies, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

98-K-339 Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Richard T. Rickelman and David R. Jones. Real Property Tax. Board of Revision affirmed. Board Members concur.

98-K-340 Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Richard and Pat Laconte, Trustees. Real Property Tax. Board of Revision affirmed. Board Members concur.

98-K-341 Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Landerbrook Company and United States Postal Service. Real Property Tax. Board of Revision affirmed. Board Members concur.

98-N-357 T.C. Tire & Auto Service, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

98-G-363 Off The Line, Inc. dba Off The Line Goalkeep v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

98-D-369 Pfeiffer Road Hotel Limited Partnership v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

98-L-373 Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Progressive Casualty Insurance Co. Real Property Tax. Board of Revision affirmed. Board Members concur.

98-G-460 Robert C. Kingsbury, Responsible Party of RCK Enterprises, Inc. DBA Framer's Choice v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

98-G-476 Julie A. Bretelson v. Greene County Board of Revision and the Greene County Auditor. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

98-P-652 Jeffrey L. Rader v. Franklin County Board of Revision, the Franklin County Auditor and the Board of Education of the Columbus City School District. Real Property Tax. Value Found. Board Members concur.

98-L-862 Milligan Construction Co. v. Roger W. Tracy, Tax Commissioner of Ohio. Motor Vehicle Fuel Tax. Tax Commissioner affirmed. Board Members concur.

98-P-872 Homeowners Warehouse, Inc. v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Board of Revision affirmed. Board Members concur.

98-K-879 Frieda Fravel v. Stark County Board of Revision and the Stark County Auditor. Real Property Tax. Remanded. Board Members concur.

98-L-1354 Detlef Insurance Agency, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

99-P-242 Douglas R. McWain v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

99-K-277 Warner Sheet Metal, Inc. v. James J. Lawrence, Tax Commissioner of Ohio. Penalty Abatement. Tax Commissioner affirmed. Board Members concur.

94-A-910 Meijer Inc. v. Montgomery County Board of Revision, the Montgomery County Auditor and the West Carrollton Public Schools Board of Education. Real Property Tax. Stipulated. Board Members concur.

94-A-911 Meijer Inc. v. Montgomery County Board of Revision, the Montgomery County Auditor and the Northmont School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-J-265, 97-J-266 Trebmal Construction, Inc., et al. v. Cuyahoga County Auditor and Cuyahoga County Board of Revision and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-D-386 3000 Woodhill Dev Corp. v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-L-831 Sherwin Williams Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-R-856 AUM Hospitality, Inc. v. Franklin County Board of Revision, Franklin County Auditor and Columbus City Schools Board of Education. Real Property Tax. Dismissed. Board Members concur.

97-G-1149 13^th Street Co., Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-G-1182 Tower City Valet Parking Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-J-1289 The Fifth Third Bank v. Summit County Board of Revision, Summit County Auditor and the Cuyahoga Falls Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-T-1364 Elyria Savings & Trust v. Lorain County Board of Revision and Lorain County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-T-1365 Elyria Savings & Trust National Bank v. Lorain County Board of Revision and Lorain County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-T-1368 Elyria Savings & Trust National Bank v. Lorain County Board of Revision and Lorain County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-T-1369 Elyria Savings & Trust v. Lorain County Board of Revision and Lorain County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-T-1370 Elyria Savings & Trust National Bank v. Lorain County Board of Revision and Lorain County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-T-1372 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.

97-N-1400 Novar Electronics Corporation v. Summit County Board of Revision, Summit County Auditor and the Barberton City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-P-1422 Akron City School District v. Summit County Board of Revision, Summit County Auditor and 3 Cascade Plaza. Real Property Tax. Dismissed. Board Members concur.

98-R-161 Raymond E. Mason, Jr. v. Franklin County Board of Revision, Franklin County Auditor and Board of Education of the Columbus City School District. Real Property Tax. Stipulated. Board Members concur.

98-L-331 Paramount Fitness Center, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board Members Concur.

98-L-437 Columbus City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor and Colonial Apartments Ltd. Real Property Tax. Dismissed. Board Members concur.

98-T-646 Fairmount Circle Apartments v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-L-713 Alpha-Stow Housing corp. v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-L-750 First Industrial L.P., A Delaware Ltd. Ptsp. v. Franklin County Board of Revision, Franklin County Auditor and Hilliard City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

98-G-866 Schwartz Mark A Schwartz Ni Yen v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-L-890 GC Acquisition Corp. v. Lorain County Board of Revision, Lorain County Auditor and Elyria City Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-N-981 Vandalia-Butler City School District v. Montgomery County Board of Revision, the Montgomery County Auditor, and Meeker Dogleg Joint Venture. Real Property Tax. Stipulated. Board Members concur.

98-L-1079 Premier Bank & Trust An Ohio Banking Corporation v. Lorain County Board of Revision, the Lorain County Auditor and the Wellington Exempted Village School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-R-1083 Premier Bank & Trust v. Lorain County Board of Revision and Lorain County Auditor. Real Property Tax. Dismissed. Board Members concur.

98-T-1110 Elyria Savings & Trust National Bank v. Lorain County Board of Revision and Lorain County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-J-1114 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-P-1120 Super Food Services, Inc. v. Montgomery County Board of Revision, the Montgomery County Auditor, and Miamisburg City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-J-1220, 98-J-1227 Statesman Apartments Dev Co. II and Associated Estates Corp Its Successor v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Shaker Heights Board of Education. Real Property Tax. Dismissed. Board Members concur.

98-J-1221, 98-J-1225 Statesman II Apartments Inc. And Associated Estates Realty Corp. Its Successor v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Shaker Heights Board of Education. Real Property Tax. Dismissed. Board Members concur.

98-J-1223, 98-J-1224 Statesman II Apartments and Associated Estates Realty Corp. its Successor v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Shaker Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-M-1358, 98-M-1359 Charter One Bank FSB as successor in Interest to First Federal Savings Bank v. Lucas County Board of Revision, Lucas County Auditor and the Board of Education for Toledo Public Schools. Real Property Tax. Dismissed. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

99-N-90, 99-N-91 T.W. Grogan Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Dismissed. Board Members concur.

99-N-92, 99-N-93 Normandy Assoc. Ltd. Partn. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Rocky River Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-L-195 Brian and Mary Ann Chalmers v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-J-201 International Granite & Marble Corp. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board Members concur.

95-D-1124, 95-D-1125, 95-D-1126, 95-D-1127, 95-D-1128, 95-D-1129, 95-D-1130 Cleveland Heights/University Heights Board of Education v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County and Melvin S. Ross and Daryl B. Ross. Real Property Tax. Certification. Board Members concur.

95-K-1280 Case Western Reserve University v. Roger W. Tracy, Tax Commissioner of Ohio and Cleveland Board of Education. Exemption. Certification. Board Members concur.

96-P-959 The Bissett Steel Company v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Cuyahoga Heights Board of Education. Real Property Tax. Certification. Board Members concur.

96-S-1753 Schindler Elevator Corporation v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Certification. Board Members concur.

97-G-364 Joseph A. Bruno v. Roger W. Tracy, Tax Commissioner of Ohio. Officer Liability. Remand. Board Members concur.

97-K-695 Lakeside Avenue Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Certification. Board Members concur.

97-P-1026 Mirge Corp., d/b/a/ Electrical Mechanics v. Hamilton County Board of Revision, the Hamilton County Auditor and the Cincinnati School District Board of Education. Real Property Tax. Certification. Board Members concur.

97-K-1494 TS Pearl Partners v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Parma Board of Education. Real Property Tax. Dismissing Parma Board of Education as a Party. Board Members concur.

97-J-1591 The First Federal Savings v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Vacating Prior Order and Approving Stipulation. Board Members concur.

98-K-248 First National Bank of Ohio v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Mayfield City School District Board of Education. Real Property Tax. Dismissing Mayfield City School District Board of Education as a Party. Board Members concur.

98-G-472 Reed Oil Company v. Roger W. Tracy, Tax Commissioner of Ohio. Motor Vehicle Fuel Tax. Remand. Board Members concur.

98-A-487 Hypabyssal, Ltd. v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Denying Motion. Board Members concur.

98-K-1470 Freudenberg Building Systems, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax Refund. Remand. Board Members concur.

99-L-104 Sandusky Distributing Company v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board Members concur.

97-K-1195 Tallmadge Board of Education v. Summit County Board of Revision, Summit County Auditor and the SidCo Associates, LLC. Real Property Tax. Scheduling Jurisdictional Hearing.

97-K-1307 Louis Stile v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Scheduling Jurisdictional Hearing.