OHIO BOARD OF TAX APPEALS

2:00 P.M. FRIDAY

June 18, 1999

MERIT DOCKET

94-N-251 C.I.A. Properties v. Cuyahoga County Auditor, Cuyahoga County Board of Revision and the South Euclid/Lyndhurst Board of Education. Real Property Tax. Remanded with Instructions. Board Members concur.

95-S-839 Salem Medical Arts & Development Corp. v. Columbiana County Board of Revision and the Columbiana County Auditor. Real Property Tax. Denying Motion for Sanctions upon Remand. Board Members concur.

96-N-809 Innovative Ceramic Corporation v. Columbiana County Auditor and Columbiana County Board of Revision. Real Property Tax. Remanded with Instructions. Board Members concur.

96-B-1758 The May Department Stores Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the North Olmsted Board of Education. Real Property Tax. Remanded with Instructions. Board Members concur.

97-N-15 Garfield Heights Board of Education v. Cuyahoga County Auditor, Cuyahoga County Board of Revision, and Granger Leasing, Inc. Real Property Tax. Remanded with Instructions. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

97-N-16 Garfield Heights Board of Education v. Cuyahoga County Auditor, Cuyahoga County Board of Revision, and Granger Leasing, Inc. Real Property Tax. Remanded with Instructions. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

97-M-262, 97-M-263 Jack K. Beatley, Trustee v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Columbus City School District. Real Property Tax. Value Found. Board Members concur.

97-L-390 C.R. Truman, L.P. v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and The Cleveland Board of Education. Real Property Tax. Remanded with Instructions. Board Members concur.

97-T-395 Manor Healthcare Corporation v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Westlake Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

97-T-709 Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and Alpha Investment Company. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

97-L-711 BP America, Inc./The Standard Oil Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cuyahoga Heights Board of Education. Real Property Tax. Remanded with Instructions. Board Members concur.

97-M-1059 34501 Heritage Ltd. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Remanded with Instructions. Board Members concur.

97-N-1169 Brooklyn City School District Board of Education v. Cuyahoga County Auditor, Cuyahoga County Board of Revision, and Brooklyn Acres Mutual Homes, Inc. Real Property Tax. Remanded with Instructions. Board Members concur.

97-N-1170 Brooklyn City School District Board of Education v. Cuyahoga County Auditor, Cuyahoga County Board of Revision, and Brooklyn Acres Mutual Homes, Inc. Real Property Tax. Remanded with Instructions. Board Members concur.

97-J-1358, 97-J-1474 First Federal Savings & Loan v. Summit County Board of Revision, Summit County Auditor and Copley-Fairlawn City School District Board of Education. Real Property Tax. Value Found. Board Members concur.

97-N-1626 Franchise Realty Interstate v. Cuyahoga County Auditor, Cuyahoga County Board of Revision, and Cleveland Heights Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

98-T-200, 98-T-201 Marc Jay, Ltd. v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Bedford Board of Education. Real Property Tax. Remanded with Instructions. Board Members concur.

98-L-526 Lokar, Inc., dba Adam's Place v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

98-A-674 John F. and Cynthia M. Borcherding v. Roger W. Tracy, Tax Commissioner of Ohio. Remission. Tax Commissioner reversed. Board Members concur.

98-L-613 Christopher M. and Mary J. Powers v. Roger W. Tracy, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

98-G-1385 Quik, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

99-M-113 William P. Miller v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Income Tax. Lack of Jurisdiction-dismissed. Board Members concur.

99-M-294 Bruce W. Hofer v. Roger W. Tracy, Tax Commissioner of Ohio. Real Property Penalty Remission. Lack of Jurisdiction-dismissed. Board Members concur.

99-J-349 S.B. & Sons Precision Welding & Fabricating, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

99-L-364 C. J. Natale, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

DISMISSALS AND STIPULATIONS

96-R-1817, 97-R-350 M. Weingold & 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-1131 Cuyahoga Falls Board of Education v. Summit County Board of Revision, Summit County Auditor and Clara V. Starks, Trustee. Real Property Tax. Stipulated. Board Members concur.

97-B-1279 Meijer, Inc. v. Butler County Board of Revision and the Butler County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-G-1578 Jeane B. Mann and Elizabeth Mann v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Orange City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

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. Dismissed. Board Members concur.

98-R-140 Harding Hospital Asset Holding Co., kna Melvin & Karen Hatch, et al. v. Franklin County Board of Revision, Franklin County Auditor and the Columbus City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-A-284 ARV Assisted Living, Inc. v. Hamilton County Board of Revision, the Hamilton County Auditor and the Sycamore Community School District. Real Property Tax. Stipulated. Board Members concur.

98-R-1077 Lorain County Savings & Trust Co. v. Lorain County Board of Revision and the Lorain County Auditor and North Ridgeville Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-R-1078 Lorain County Savings & Trust Co. v. Lorain County Board of Revision and the Lorain County Auditor and North Ridgeville Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-L-1089 Lorain County Savings & Trust Co. v. Lorain County Board of Revision and the Lorain County Auditor and the Oberlin School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-R-1116 Elyria Savings & Trust Co. v. Lorain County Board of Revision and the Lorain County Auditor and North Ridgeville Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-G-1214 Richard J. Solove, John J. Chester, Harold Lowenstine and Central Holding Corp., c/o Richard Solove, R.J. Solove & Associates v. Franklin County Board of Revision, Franklin County Auditor and the Columbus Board of Education. Real Property Tax. Dismissed. Board Members concur.

98-G-1219 Richard J. Solove, John J. Chester, Harold Lowenstine, and Central Holding Corp., c/o Richard Solove, R.J. Solove & Associates v. Franklin County Board of Revision, Franklin County Auditor and the Columbus Board of Education. Real Property Tax. Dismissed. Board Members concur.

99-P-488 Mitzi Parker v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Stipulated. Board Members concur.

MISCELLANEOUS

96-G-919 Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Lexington Village Assoc., Phase 1. Real Property Tax. Correcting Order. Board Members concur.

97-J-658, 97-J-959 Sovran Acquisition Limited Partnership v. Board of Revision of Cuyahoga County and Cuyahoga County Auditor and Westlake Board of Education. Real Property Tax. Motion for Reconsideration denied. Board Members concur.

97-P-675, 98-P-345* SCIT, Inc., c/o Winmar Company, Inc. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Cleveland Heights/University Heights Board of Education. Real Property Tax. Denying Motion for Reconsideration. Board Members concur.

97-R-877 Huntington Bank v. Lake County Board of Revision, the Lake County Auditor, and the Mentor Exempted Village School District Board of Education. Real Property Tax. Correcting Order. Board Members concur.

97-A-980 Pleasant Lake Nursing Home, et al. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Parma City School District Board of Education. Real Property Tax. Dismissing the Parma City School District Board of Education as a Party and Establishing Jurisdiction. Board Members concur.

97-G-1191 The Babcock & Wilcox Company, dba Domestic Fossil Operations Division v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Remand. Board Members concur.

97-A-1678 25651 Detroit Road Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Westlake Board of Education. Real Property Tax. Denying Motion for Reconsideration. Board Members concur.

98-J-245, 98-J-343 Rainbow Place II, Inc. v. Cuyahoga County Auditor and Cuyahoga County Board of Revision and Cleveland Board of Education.
Community Development Properties Cleveland, Inc., Successor in Interest to Rainbow Place II, Inc. v. Cuyahoga County Auditor and Cuyahoga County Board of Revision and Cleveland Board of Education. Dismissing Rainbow Place II Inc. as a Party. Board Members concur.

98-R-474 Asphalt Materials, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Remission. Remand. Board Members concur.

98-D-532, 98-D-533 International Mill Service, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board Members concur.

99-N-495, 99-N-496 Dennis Dalton v. Hamilton County Auditor and Board of Revision. Real Property Tax. Remand. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

97-G-613, 98-J-516 Border Express, LLC v. Lake County Board of Revision, Lake County Auditor and the Willoughby Board of Education. Real Property Tax. Denying Motion to Consolidate.

97-P-675, 98-P-345 SCIT, Inc., c/o Winmar Company, Inc. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Cleveland Heights/University Heights Board of Education. Real Property Tax. Denying Continuance, Motion to Recess and Motion to Vacate Consolidation.

97-L-824 Board of Education of the Columbus City School District v. The Franklin County Board of Revision, the Franklin County Auditor and S/D Holton Holdings, Ltd. (LLC) et al. Real Property Tax. Requiring the Parties to Show Cause.

98-G-370 Brian C. Bleggi, Inc., dba On The Way v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Granting Motion to Withdraw as Counsel and Continue Case.

98-G-371 Papa Aldo's Pizza, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Granting Motion to Withdraw as Counsel and Continue Case.

98-R-929, 98-R-934, 98-R-935, 98-M-953, 99-N-516, 99-N-517, 99-P-586, 99-P-587 Hy-Level Land Co. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Strongsville Board of Education. Real Property Tax. Consolidated.

98-M-1305 Kenneth R. Bonnema v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Finding Jurisdiction.

99-R-84, 99-R-85 Northfield Ellacott Co. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Warrensville Heights Board of Education. Real Property Tax. Consolidated.

*Issued Previously