OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

May 14, 1999

MERIT DOCKET

96-M-607, 96-M-608 Board of Education for the Berea City Schools v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and West Side Express Storage. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

96-L-953 World Business Services, Inc. v. Fairfield County Board of Revision, Fairfield County Auditor, and the Pickerington Schools Board of Education. Real Property Tax. Remanded with Instructions. Board Members concur.

96-J-1165 Comet Group Ltd. v. Franklin County Auditor and Franklin County Board of Revision and Columbus Board of Education. Real Property Tax. Remanded with Instructions. Board Members concur.

96-A-1296 Lamson & Sessions v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Board of Education of the Beachwood City School District. Real Property Tax. Remanded with Instructions. Board Members concur.

96-P-1316 Plaza 45, Ltd. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Independence Board of Education. Real Property Tax. Remanded with Instructions. Board Members concur.

96-J-1824 Barrington Apts. of Bedford, Ltd. v. Cuyahoga County Auditor, Cuyahoga County Board of Revision and Bedford Board of Education. Real Property Tax. Remanded with Instructions. Board Members concur.

96-J-1825 Barrington Apts. of Bedford, Ltd. v. Cuyahoga County Auditor, Cuyahoga County Board of Revision and Bedford Board of Education. Real Property Tax. Remanded with Instructions. Board Members concur.

97-R-288, 97-R-289 Seaway Dev. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Bedford Board of Education. Real Property Tax. Remanded with Instructions. Board Members concur.

97-M-388, 97-M-389 Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Teledyne Industries, Inc. Real Property Tax. Remanded with Instructions. Board Members concur.

97-R-876 Huntington Bank v. Lake County Board of Revision and the Lake County Auditor. Real Property Tax. Remanded with Instructions. Board Members concur.

97-R-877 Huntington Bank v. Lake County Board of Revision, the Lake County Auditor, and the Painesville Township Local School District Board of Education. Real Property Tax. Remanded with Instructions. Board Members concur.

97-R-878 Huntington Bank v. Lake County Board of Revision, the Lake County Auditor, and the Painesville Township Local School District Board of Education. Real Property Tax. Remanded with Instructions. Board Members concur.

97-R-901 Hornsburgh & Scott Co. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Cleveland City Schools Board of Education. Real Property Tax. Remanded with Instructions. Board Members concur.

97-J-906 United Dairy Farmers, Inc. v. Clermont County Auditor and Clermont County Board of Revision and West Clermont Local School District. Real Property Tax. Remanded with Instructions. Board Members concur.

97-R-908 J.C. Penney Properties, Inc. v. Clermont County Board of Revision, the Clermont County Auditor, and the Clermont Local School District Board of Education. Real Property Tax. Remanded with Instructions. Board Members concur.

97-R-1086 Greater Abyssinian Housing Corp., Inc. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland City School District Board of Education. Real Property Tax. Remanded with Instructions. Board Members concur.

97-M-1164 Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Brooklyn Acres Mutual Homes, Inc. Real Property Tax. Remanded with Instructions. Board Members concur.

97-R-1207 Fritsche Corp. v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the South-Western City School District. Real Property Tax. Board of Revision affirmed. Board Members concur.

97-R-1208 Fritsche Corp. v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the South-Western City School District. Real Property Tax. Board of Revision affirmed. Board Members concur.

97-R-1251 North Pointe Limited Partnership v. Butler County Board of Revision, the Butler County Auditor, and the Lakota City School District Board of Education. Real Property Tax. Remanded with Instructions. Board Members concur.

97-R-1570, 97-R-1571 Landerbrook Company and Duke Realty Limited Partnership v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Mayfield Heights Board of Education. Real Property Tax. Remanded with Instructions. Board Members concur.

97-T-1583 Cleveland Board of Education v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and Elmwood Properties Associates, Ltd. Real Property Tax. Remanded with Instructions. Board Members concur.

97-R-1629 William E. and Ethel Jean Wolf, Co-Trustees of Wolf Family Trust v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Board of Revision affirmed. Board Members concur.

97-D-1689 Miamisburg City School District Board of Education v. Board of Revision of Montgomery County, Auditor of Montgomery County, and Lazarus Real Estate II, Inc. Real Property Tax. Board of Revision reversed-Remanded with Instructions. Board Members concur.

97-R-1706 Irvin Hirschberg and David Hirschberg v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Remanded with Instructions. Board Members concur.

97-A-1707 Office City, Inc. v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Whitehall City School District. Real Property Tax. Board of Revision affirmed. Board Members concur.

97-A-1709 Miracle Mile, Inc. v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Whitehall City School District. Real Property Tax. Board of Revision affirmed. Board Members concur.

98-R-20 Citizens Federal Bank, F.S.B. v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the Columbus School District. Real Property Tax. Board of Revision affirmed. Board Members concur.

98-R-21 Citizens Federal Bank, F.S.B. v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the Columbus School District. Real Property Tax. Board of Revision affirmed. Board Members concur.

98-R-22 Citizens Federal Bank, F.S.B. v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the Columbus School District. Real Property Tax. Board of Revision affirmed. Board Members concur.

98-R-23 Citizens Federal Bank, F.S.B. v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the Columbus School District. Real Property Tax. Board of Revision affirmed. Board Members concur.

98-L-95 Castlebrook Capital Advisers v. Montgomery County Board of Revision, Montgomery County Auditor, and the Trotwood Board of Education. Real Property Tax. Remanded with Instructions. Board Members concur.

98-P-128 Thomas L. Tengren, Trustee v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Board of Revision affirmed. Board Members concur.

98-M-147, 98-M-148, 98-M-149 Cincinnati S.I. Company (dba Regal Cincinnati Hotel) v. Hamilton County Board of Revision, the Hamilton County Auditor and the Cincinnati School District Board of Education. Real Property Tax. Lack of Jurisdiction-dismissed.

98-M-205 Hidden Cove Apt. Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Parma Heights Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

98-K-247 Noah VI Apartments Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

98-R-278 Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Miner Properties, Ltd. Real Property Tax. Board of Revision affirmed. Board Members concur.

98-R-279 Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Miner Properties, Ltd. Real Property Tax. Board of Revision affirmed. Board Members concur.

98-R-280 Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Miner Properties, Ltd. Real Property Tax. Board of Revision affirmed. Board Members concur.

98-R-281 Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Miner Properties, Ltd. Real Property Tax. Board of Revision affirmed. Board Members concur.

98-T-454 Parma City School District Board of Education v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and D&M Car Care, Inc. Real Property Tax. Board of Revision affirmed. Board Members concur.

98-T-455 Parma City School District Board of Education v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and Thomas G. Goebel, Michael Goebel and Jack Goebel. Real Property Tax. Board of Revision affirmed. Board Members concur.

98-K-497 East Cleveland II Apt. Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the East Cleveland Board of Education. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

98-R-567 Jane S. Friedman v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Board of Revision affirmed. Board Members concur.

98-R-576 Board of Education for the Parma City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, Ann Mozolits, and Micro Lapping & Grinding Co., Inc. Real Property Tax. Remanded with Instructions. Board Members concur.

98-P-956 John M. Niehaus, Inc. v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Board of Revision affirmed. Board Members concur.

98-P-957 John M. Niehaus, Inc. v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Board of Revision affirmed. Board Members concur.

DISMISSALS AND STIPULATIONS

97-N-377 Dr. An-Jen Huang v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Parma City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-D-1108 Strongsville Board of Education and City of Strongsville v. Cuyahoga County Board of Revision, Auditor of Cuyahoga County, and Eric D. Wald, Trustee. Real Property Tax. Stipulated. Board Members concur.

97-J-1139 First Federal Savings Bank v. Lucas County Board of Revision, Lucas County Auditor and Toledo City School District Board of Education. Real Property Tax. Stipulated. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

97-S-1280 Arbor Crest Land Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Warrensville Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-S-1282 House Emery, et al. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Warrensville Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-J-1292 Akron City School District Board of Education v. Summit County Board of Revision, Summit County Auditor and First National Bank of Ohio. Real Property Tax. Dismissed. Board Members concur.

97-N-1702 Adel & Sylvia M. Abdessalam v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Income Tax. Dismissed. Board Members concur.

98-R-229 Craig Thomas v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Beachwood City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-N-329 Delhi Estates Limited v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-K-427 Board of Education of the Hilliard City School District v. Franklin County Board of Revision, the Franklin County Auditor and Zanetos Partnership. Real Property Tax. Stipulated. Board Members concur.

98-J-525 Stuart J. Graines, Trustee v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Dismissed. Board Members concur.

98-R-1007 Benidict P. Miralia, Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-M-1034 Columbus City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor and Big Brothers, Big Sisters of Columbus and Franklin County. Real Property Tax. Stipulated. Board Members concur.

98-L-1155 Beachwood City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Orchard Way Realty, Ltd. Real Property Tax. Stipulated. Board Members concur.

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

99-K-396 National Church Residences of Columbus, Ohio v. Franklin County Board of Revision, Franklin County Auditor and South-Western City Schools Board of Education. Real Property Tax. Stipulated. Board Members concur.

MISCELLANEOUS

97-R-475 Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Gates Mills Manor Co. Real Property Tax. Vacating the Order to Consolidate and Dismissing the Board of Education's Appeal. Board Members concur.

97-R-481 Gates Mills Manor Co. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Mayfield City School District Board of Education. Real Property Tax. Dismissing the Mayfield City School District Board of Education as a Party. Board Members concur.

98-R-62 Society National Bank v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Parma Board of Education. Real Property Tax. Dismissing the Parma Board of Education as a Party. Board Members concur.

98-R-243 Chagrin-Lee Associates v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Shaker Heights Board of Education. Real Property Tax. Dismissing the Shaker Heights Board of Education as a Party. Board Members concur.

98-K-247, 98-K-251 Noah VI Apartments Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education.
Noah VI Apartments Ltd., Cuyahoga Metropolitan Housing Authority (Successor in Interest) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Vacating Order of April 9, 1998 Consolidating Appeals. Board Members concur.

98-M-1341, 98-M-1342 London Litho Aluminum Co., Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Motor Vehicle Fuel Tax Remand. Board Members concur.

99-K-271 Robert Finn v. James J. Lawrence, Tax Commissioner of Ohio. Remission. Remand. Board Members concur.

99-M-347 MCV Photo, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

97-M-1105* Harry Daugherty and Joan Daugherty v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Finding Jurisdiction.

98-B-156* Atrium Marketing Services, Inc. v. Hamilton County Board of Revision, Hamilton County Auditor and the Princeton City School District Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

98-B-157* Atrium Marketing Services, Inc. v. Hamilton County Board of Revision, Hamilton County Auditor and the Cincinnati City School District Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

98-B-313* Prime Properties, LTD. Partnerships v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

98-B-314* Prime Properties, LTD. Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

98-T-672, 98-T-673* Rita Crudele and Richard Crudele, Responsible Parties of Platforms & Power, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Officer Liability. Consolidating Appeals.

98-B-744* First Devonshire Associates LTD Partnerships v. Licking County Board of Revision, Licking County Auditor and the Newark City School District Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

98-B-1359* Copley-Fairlawn City School District Board of Education v. Summit County Board of Revision, Summit County Auditor and Kingsbury Trace Development Co., LTD. Real Property Tax. Requiring Kingsbury Trace Development Co., LTD. to Show Cause.

99-A-350, 99-A-351* Walter F. Ehrnfelt, Mayor of the City of Strongsville v. Roger W. Tracy, Tax Commissioner of Ohio and The Cleveland Clinic Foundation.
Strongsville Board of Education v. Roger W. Tracy, Tax Commissioner of Ohio and The Cleveland Clinic Foundation. Real Property Tax. Consolidated.

99-T-398, 99-T-399, 99-T-400, 99-T-401, 99-T-409, 99-T-410, 99-T-413, 99-T-414* 3400 Hamilton Property Company, An Ohio Corp., and The Zucker Building Co. v. Cuyahoga County Board of Revision, and the Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Consolidated.

99-K-449, 99-K-450, 99-K-453, 99-K-454* W & M Properties 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 W & M Properties. Real Property Tax Consolidated.

*Issued Previously