OHIO BOARD OF TAX APPEALS

2:00 P.M. FRIDAY

June 11, 1999

MERIT DOCKET

96-G-919 Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Lexington Village Assoc., Phase I. Real Property Tax. Remanded with Instructions. Board Members concur.

96-B-1266 The Ground Round, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Parma Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

97-T-26 Board of Education of the Orange City School District v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and Associated Estates Realty Corp. Real Property Tax. Remanded with Instructions. Board Members concur.

97-T-27 Board of Education of the Orange City School District v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and Associated Estates Realty Corp. Real Property Tax. Remanded with Instructions. Board Members concur.

97-T-86 Associated Estates Realty Corporation v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Board of Education of the Orange City School District. Real Property Tax. Remanded with Instructions. Board Members concur.

97-B-380 Menier & Associates v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Remanded with Instructions. Board Members concur.

97-B-392 Loctite Corporation v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Warrensville Heights Board of Education. Real Property Tax. Remanded with Instructions. Board Members concur.

97-B-501 Sysco Food Services of Cleveland, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Remanded with Instructions. Board Members concur.

97-T-616 Security Self Storage Ltd. v. Lake County Board of Revision, the Auditor of Lake County and the Willoughby-Eastlake City School District Board of Education. Real Property Tax. Remanded with Instructions. Board Members concur.

97-D-805 Link-Hellmuth, Inc. v. Board of Revision of Clark County, and Auditor of Clark County. Real Property Tax. Board of Revision reversed-remanded. Board Members concur.

97-M-1572 The Seven Hills Schools v. Roger W. Tracy, Tax Commissioner of Ohio. Real Property Exemption. Tax Commissioner affirmed. Board Members concur.

98-M-242, 98-M-577 Richard A. Granger v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

98-M-276 Dudar, Inc., dba Convenience Square v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

98-L-399 Richard A. and Amy S. Pitzer v. Roger W. Tracy, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

98-A-419 Gerald and Tamara Jonas v. Roger W. Tracy, Tax Commissioner of Ohio. Remission. Tax Commissioner affirmed. Board Members concur.

98-A-1343 Lloyd Sanor v. Roger W. Tracy, Tax Commissioner of Ohio. Severance Tax. Lack of Jurisdiction-dismissed. Board Members concur.

98-A-1344 Lloyd Sanor v. Roger W. Tracy, Tax Commissioner of Ohio. Severance Tax. Lack of Jurisdiction-dismissed. Board Members concur.

98-A-1345 Lloyd Sanor v. Roger W. Tracy, Tax Commissioner of Ohio. Severance Tax. Lack of Jurisdiction-dismissed. Board Members concur.

98-A-1346 Lloyd Sanor v. Roger W. Tracy, Tax Commissioner of Ohio. Severance Tax. Lack of Jurisdiction-dismissed. Board Members concur.

98-A-1347 Lloyd Sanor v. Roger W. Tracy, Tax Commissioner of Ohio. Severance Tax. Lack of Jurisdiction-dismissed. Board Members concur.

98-A-1348 Lloyd Sanor v. Roger W. Tracy, Tax Commissioner of Ohio. Severance Tax. Lack of Jurisdiction-dismissed. Board Members concur.

98-A-1349 Lloyd Sanor v. Roger W. Tracy, Tax Commissioner of Ohio. Severance Tax. Lack of Jurisdiction-dismissed. Board Members concur.

98-A-1350 Lloyd Sanor v. Roger W. Tracy, Tax Commissioner of Ohio. Severance Tax. Lack of Jurisdiction-dismissed. Board Members concur.

98-A-1351 Lloyd Sanor v. Roger W. Tracy, Tax Commissioner of Ohio. Severance Tax. Lack of Jurisdiction-dismissed. Board Members concur.

98-A-1352 Lloyd Sanor v. Roger W. Tracy, Tax Commissioner of Ohio. Severance Tax. Lack of Jurisdiction-dismissed. Board Members concur.

98-J-1450 Donald E. King and Rita A. King v. Roger W. Tracy, Tax Commissioner of Ohio. Remission. Tax Commissioner affirmed. Board Members concur.

DISMISSALS AND STIPULATIONS

97-M-917 Shan Enterprises, Inc., dba The Great Steak & Fry Company v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

97-B-1078 Society National Bank FKA Central National Bank of Cleveland NKA Key Corp. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-B-1136 Peoples Savings Assoc. v. Lucas County Board of Revision, Lucas County Auditor and the Toledo Board of Education. Real Property Tax. Dismissed. Board Members concur.

97-B-1138 Peoples Savings Assoc. v. Lucas County Board of Revision, Lucas County Auditor and the Toledo Board of Education. Real Property Tax. Dismissed. Board Members concur.

97-D-1649 Day-Glo Color Corp. v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County, and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-K-398 Charles H. Glueck v. Roger W. Tracy, Tax Commissioner of Ohio. Remission. Dismissed. Board Members concur.

98-R-1112 Lorain County Savings & Trust Co. v. Lorain County Board of Revision and the Lorain County Auditor and Amherst City School District. Real Property Tax. Stipulated. Board Members concur.

MISCELLANEOUS

92-T-1388 Stein, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales and Use Tax. Certification. Board Members concur.

96-L-1573 Miriam Burnstein, Trustee, and Gerson Burnstein, Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Parma City School District Board of Education. Real Property Tax. Dismissing Parma City School District Board of Education as a Party. Board Members concur.

97-T-292 Tennis Surfaces Company v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Remand. Board Members concur.

97-T-465 Tennis Surfaces Company v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Remand. Board Members concur.

97-T-970 Prefco IV Limited Partnership v. Clermont County Board of Revision, the Auditor of Clermont County and the Milford Exempted Village Board of Education. Real Property Tax. Dismissing Board of Education as a Party. Board Members concur.

97-T-971 Milford Associates v. Clermont County Board of Revision, the Auditor of Clermont County and the Milford Exempted Village Board of Education. Real Property Tax. Dismissing Board of Education as a Party. Board Members concur.

97-T-975 Sears Roebuck & Company v. Clermont County Board of Revision, the Auditor of Clermont County and the West Clermont Local City School District Board of Education. Real Property Tax. Dismissing Board of Education as a Party. 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. Granting Motion to Reconsider and vacating Decision and Order of May 14, 1999. Board Members concur.

98-N-477 Khalaf Star Market, Inc., dba Star Market v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

98-G-370 Brian C. Bleggi, Inc., dba On The Way v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Denying Motion For Continuance.

98-G-371 Papa Aldo's Pizza, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Denying Motion For Continuance.

97-T-595 Westlake East Associates v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and Westlake Board of Education. Real Property Tax. Show Cause.

98-P-869 SCM Chemicals, Inc. d/k/a Millennium Inorganic Chemicals, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Granting Motion to Appear.

99-K-317 Ashland, Inc. v. James J. Lawrence, Tax Commissioner of Ohio. Personal Property Tax. Granting Motion to Allow Appearance of Counsel Pro Hac Vice.