OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

May 28, 1999

MERIT DOCKET

96-P-1821 Tabor Ridge Apartments, Ltd. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Board of Education of the Berea City School District. Real Property Tax. Board of Revision affirmed. Board Members concur.

97-T-1064 Strongsville Board of Education and the City of Strongsville v. Cuyahoga County Board of Revision, Auditor of Cuyahoga County, Edward L. and Shirley A. Skufca, and Strongsville Lanes, Inc. Real Property Tax. July 23, 1997 Determination of the Board of Revision vacated. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson dissents.

97-B-1122 First Baptist Church of Milford v. Roger W. Tracy, Tax Commissioner of Ohio. Exemption. Tax Commissioner affirmed. Board Members concur.

98-K-216 Strongsville Board of Education and the City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and U.S. Home Corp. Real Property Tax. Motion to Vacate granted-County Auditor ordered to reinstate value for tax year 1996. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson dissents.

98-K-758 Delco Development Corp. v. Hamilton County Board of Revision, the Hamilton County Auditor and the Oak Hills Local School District. Real Property Tax. Board of Revision reversed-remanded. Board Members concur.

DISMISSALS AND STIPULATIONS

97-P-1355 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.

MISCELLANEOUS

97-A-1567 The First Federal Savings Bank v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Lakewood Board of Education. Real Property Tax. Dismissing Lakewood Board of Education as a Party. Board Members concur.

97-A-1568 Womens Federal Savings & Loan Association v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Rocky River Board of Education. Real Property Tax. Dismissing Rocky River Board of Education as a Party. Board Members concur.

98-K-706, 98-K-709 Cincinnati Gas & Electric Co. v. Clermont County Board of Revision, Clermont County Auditor, Board of Trustees of Pierce Township, New Richmond Exempted Village Board of Education, U.S. Grant Vocational School District Board of Education. Real Property Tax. Overruling Motion to Dismiss. Board Members concur.

98-K-707, 98-K-708 Cincinnati Gas & Electric Co. v. Clermont County Board of Revision, Clermont County Auditor, New Richmond Exempted Village Board of Education, U.S. Grant Vocational School District Board of Education, Washington Township Board of Trustees and the City of Moscow. Real Property Tax. Overruling Motion to Dismiss. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

96-T-1001 The Cleveland Yachting Club, Inc. v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and The Rocky River Board of Education. Real Property Tax. Scheduling Jurisdictional Hearing.

96-M-1430 Pleasant Valley Apartments v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Parma Board of Education. Real Property Tax. Correcting Order.

97-D-688* B & N Coal, Inc. v. Board of Revision of Noble County, Auditor of Noble County, Caldwell Exempted Village School District Board of Education, and Noble Local School District Board of Education. Real Property Tax. Scheduling.

97-J-1711 Irving B. Spitz v. Cuyahoga County Auditor, Cuyahoga County Board of Revision and East Cleveland Board of Education. Real Property Tax. Requiring Board of Education to Show Cause.

98-G-89* Gene C. Mullett v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Order to Provide Documentation.

98-J-105 through 98-J-120 and 98-J-141 Plum Starks Construction Co. v. Hamilton County Auditor and Hamilton County Board of Revision. Real Property Tax. Show Cause.

98-A-500, 98-T-501* Developers Diversified Realty and Kmart Corporation v. Ashland County Board of Revision, and the Auditor of Ashland County. Real Property Tax. Consolidated.

99-B-342, 99-B-343, 99-B-356, 99-B-357 Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Donald Kravitz & Broken Wheel Auto Parts and Wrecking, Inc.
Donald Kravitz & Broken Wheel Auto Parts and Wrecking, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Consolidated.

*Issued Previously