OHIO BOARD OF TAX APPEALS

3:00 P.M. FRIDAY

May 21, 1999

MERIT DOCKET

96-D-247 Ravine Associates v. Franklin County Board of Revision, Franklin County Auditor and Dublin Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

96-D-408 John J. Chester and Richard J. Solove v. Franklin County Board of Revision, Franklin County Auditor and Gahanna/Jefferson CSD Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

96-L-925, 96-L-947 Jefferson Woods II Development Company v. Fairfield County Board of Revision and the Fairfield County Auditor and the Pickerington Schools Board of Education. Real Property Tax. Value Found. Board Members concur.

96-L-1030 John Hancock Apartment, Fund Corp., Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Westlake Board of Education. Real Property Tax. Remanded with Instructions. Board Members concur.

96-M-1033 Sterling Fund V. Limited v. Hamilton County Board of Revision, Hamilton County Auditor and the Cincinnati School District Board of Education. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

96-D-1136 Union Baptist Church Pioneer Housing, Inc. v. Hamilton County Board of Revision, Hamilton County Auditor and Cincinnati Board of Education. Real Property Tax. Remanded with Instructions. Board Members concur.

96-L-1341 Greyhound Lines, Inc. v. Hamilton County Board of Revision, Hamilton County Auditor and the Cincinnati School District Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

96-M-1342 Trotwood Madison City School District v. Montgomery County Board of Revision, Montgomery County Auditor and Belle Meadows Capital Partners. Real Property Tax. Remanded with Instructions. Board Members concur.

96-L-1432, 96-L-1433 Snapps Restaurants, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

97-L-123, 97-L-124 Columbus City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor and Wendy's International, Inc. Real Property Tax. Remanded with Instructions. Board Members concur.

97-R-416 Lakeside Avenue Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Westlake City School District Board of Education. Remanded with Instructions. Board Members concur.

97-T-816 Joan P. Wenk v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Strongsville Board of Education. Real Property Tax. Value Found. Board Members concur.

97-K-1058 The Landerwood Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Solon Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

97-R-1388 Murshed Abdelsalam dba Tamara's Carryout v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed.

97-M-1389 24 Hours, Inc., dba Starr Carryout v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed.

97-T-1399 EAH Corporation, dba Andy's Carry Out v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

97-S-1435 Donald M. King, Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Bedford Board of Education. Real Property Tax. Remanded with Instructions. Board Members concur.

97-M-1540 Oakwood Garden Apartments Houston L.P., R&B Commercial Real Estate Services Merry Land & Investment Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Westlake Board of Education. Real Property Tax. Remanded with Instructions. Board Members concur.

97-S-1542 Gennaro & Pasquale Russo v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Lakewood Board of Education. Real Property Tax. Remanded with Instructions. Board Members concur.

97-A-1596 Trotwood-Madison City School District Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor and Sun Television & Appliances, Inc. Real Property Tax. Remanded with Instruction. Board Members concur.

98-A-69 Charles E. Clock v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Lakewood Board of Education. Real Property Tax. Remanded with Instructions. Board Members concur.

98-N-305 Stacy M. Henry, dba Dynamic Janitorial & Cleaning Services v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

98-T-353 Professional Awards Service, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

98-T-374 Eihinger Machine, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

98-G-588 Airplane Companies, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Remanded. Board Members concur.

98-G-784 Airplane Companies, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Remanded. Board Members concur.

98-L-788 El Rodeo, Inc., dba El Rodeo v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

98-N-1186 Miamisburg City School District Board of Education v. Lazarus, Inc., Montgomery County Board of Revision, and the Montgomery County Auditor. Real Property Tax. Remanded with Instruction. Board Members concur.

99-T-278 Manufacturing Engineering, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur

DISMISSALS AND STIPULATIONS

96-D-1223 Country Square Properties v. Montgomery County Board of Revision, Montgomery County Auditor and Miamisburg City School District Board of Education. Voluntary Dismissal. Board Members concur.

96-D-1503 Discount Drug Mart v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-R-220 Suburban Pavilion, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Warrensville Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-S-1603 Dalebridge Renaissance, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Warrensville Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-T-11 Darling & Co., et al. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-D-70 King James Park, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Westlake Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-P-409 Sommers Mobile Leasing, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

98-J-424 Eltawey, Inc., dba Long Avenue Grocery v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

98-J-448 The Board of Education of the Columbus City School District v. Franklin County Board of Revision, Franklin County Auditor and Heathergreen Apartments Associates, Ltd. Real Property Tax. Stipulated. Board Members concur.

98-T-658 Milford Exempted Village School District Board of Education v. Clermont County Board of Revision, Clermont County Auditor and Toebben Limited. Real Property Tax. Stipulated. Board Members concur.

98-P-682 Youngstown School District Board of Education v. Roger W. Tracy, Tax Commissioner of Ohio, CCA Prison Realty Trust, Inc. and Corrections Corporation of America, Inc. Dismissed. Board Members concur.

98-A-868 The Crestline Building & Loan Assoc. v. Crawford County Board of Revision and Crawford County Auditor. Real Property Tax. Dismissed. Board Members concur.

98-D-1081 Premier Bank & Trust, An Ohio Banking Corporation v. Lorain County Board of Revision and Lorain County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-D-1082 Premier Bank & Trust, An Ohio Banking Corporation v. Lorain County Board of Revision and Lorain County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-D-1084 Premier Bank & Trust, An Ohio Banking Corporation v. Lorain County Board of Revision and Lorain County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-N-1177, 98-N-1178 Larchwood Place Development Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-P-1429, 98-P-1430 Rockport Associates Co., Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Rocky River Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-P-479 Helen S. Harville and James D. Harville v. Franklin County Board of Revision, Franklin County Auditor and Dublin City School Board of Education. Real Property Tax. Dismissed. Board Members concur.

MISCELLANEOUS

96-M-1540 Pleasant Valley Apartments v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Parma Board of Education. Real Property Tax. Parma Board of Education Dismissed. Retaining Jurisdiction.

97-K-322 Ohio Edison Co. v. Roger W. Tracy, Tax Commissioner of Ohio. Public Utility Property Tax. Sustaining In Part, "Motion for a Ruling that Appellant Failed to Invoke Board's Jurisdiction to Consider Certain Untimely Raised Issued & for Additional Alternative Relief." Board Members concur.

97-R-1131 Cuyahoga Falls Board of Education v. Summit County Board of Revision, Summit County Auditor and Clara V. Starks, Trustee. Real Property Tax. Retaining Jurisdiction. Board Members concur.

INTERIM ORDERS

96-P-1422, 96-P-1423 Clayton Mrohaly, Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland City School District Board of Education. Real Property Tax. Scheduling Hearing.

96-P-1460, 96-P- 1461 Wheeling-Pittsburgh Steel Corp. and WPC Land Company v. Belmont County Board of Revision and Belmont County Auditor. Real Property Tax. Scheduling Hearing.

96-P-1820 Tabor Ridge Apartments, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Board of Education of the Berea City School District. Real Property Tax. Scheduling Hearing

97-G-589, 97-G-594 Mayfield City School District Board of Education and Aintree Park Apartments, et al. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Certification. Board Members concur.

98-R-714 Furman Lumber, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Remanded. Board Members concur.

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