OHIO BOARD OF TAX APPEALS

12:00 P.M. Friday

June 25, 1999

MERIT DOCKET

95-G-665 Jac Management Corp. v. Richland County Board of Revision and the Richland County Auditor. Real Property Tax. Remanded with Instructions. Board Members concur.

95-G-666, 667, 668 Mansfield Square Management Corp. v. Richland County Board of Revision, and Richland County Auditor. Real Property Tax. Remanded with Instructions. Board Members concur.

96-G-248 Bank One of Columbus NA, et al. v. Franklin County Board of Revision, Franklin County Auditor. Real Property Tax. Board of Revision affirmed. Board Members concur.

96-G-1161 Trotwood-Madison City School District Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor, and Continental 41 Fund. Real Property Tax. Remanded with Instructions. Board Members concur.

96-G-1162 Trotwood-Madison City School District Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor, and Continental 39 Fund. Real Property Tax. Remanded with Instructions. Board Members concur.

96-G-1238 A.M. Castle, Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Orange City Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

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

96-L-1446, 96-L-1465 Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Miner Properties. Real Property Tax. Remanded with Instructions. Board Members concur.

96-D-1561 Maumee LSD Board of Education v. Lucas County Board of Revision, Lucas County Auditor and Cleve Company. Real Property Tax. Board of Revision reversed and remanded. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

96-G-1846 Dean L. Oliver v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Fairview Park Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

97-G-103, 104 Columbus City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Stephen H. Eichhorn. Real Property Tax. Remanded with Instructions. Board Members concur.

97-A-467 Figgie Properties, Inc., A Delaware Corporation, et al. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and City of Strongsville and Strongsville Board of Education. Real Property Tax. Value Found. Board Members concur.

97-J-776 Beaver Office Products, Inc., NKA BOP USA, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

97-J-1197 Westgate Joint Venture and Higbee Co. and Rocky River Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor. Real Property Tax. Remanded. Board Members concur.

98-J-90 Midwest Building Company v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Remanded. Board Members concur.

98-S-259 Burger King Corp., FFCA/IIP 1985 Property Company, Buckeye Superior-Euclid, Inc. v. Cuyahoga County Board of Revision, Cuyahoga Auditor and Cleveland Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

98-S-260 Burger King Corp., and Buckeye Foods, Inc. (Buckeye Superior-Euclid, Inc.) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

98-S-261 Burger King Corp., and Buckeye Foods, Inc. (Buckeye Foods-Harvard, Inc.) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

98-S-262 Burger King Corp., Michael Eanes and Mark Harper and Buckeye Foods-Kinsman, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

98-S-270 Burger King Corp., Buckeye Foods-Kinsman, Inc. and Michael Eanes and Mark Harper v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

98-R-271 FFCA/IPI 1985 Property Co. and Wolverine Mgt. Co., Buckeye Foods Ltd. Partnership Number One, Michael Eanes, Mark Harper & Webster Slaughter v. Cuyahoga County Board of Revision, Cuyahoga County Auditor. Real Property Tax. Board of Revision affirmed. Board Members concur.

98-R-272 FFCA/IPI 1985 Property Co. and Wolverine Mgt. Co., Buckeye Foods Ltd. Partnership Number One, Michael Eanes, Mark Harper & Webster Slaughter v. Cuyahoga County Board of Revision, Cuyahoga County Auditor. Real Property Tax. Board of Revision affirmed. Board Members concur.

98-S-286 Burger King Corp., and Michael Eanes for Buckeye Foods, Inc. (Buckeye Foods-Kinsman, Inc.) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

98-A-367 Injection Precision Controls Corp. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

98-M-391 Derek K. Ross v. Roger W. Tracy, Tax Commissioner of Ohio. Real Property Penalty Remission. Tax Commissioner affirmed. Board Members concur.

98-A-579 Northfield Tack Shop, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

98-R-630 Sandra H. Sullivan v. Roger W. Tracy, Tax Commissioner of Ohio. Remission. Tax Commissioner affirmed. Board Members concur.

98-R-631 Sandra H. Sullivan v. Roger W. Tracy, Tax Commissioner of Ohio. Remission. Tax Commissioner affirmed. Board Members concur.

98-R-632 Sandra H. Sullivan v. Roger W. Tracy, Tax Commissioner of Ohio. Remission. Tax Commissioner affirmed. Board Members concur.

98-T-635 Charles V. and Janet L. Anderson v. Fayette County Board of Revision and the Fayette County Auditor. Real Property Tax. Value Found. Board Members concur.

98-R-925 Steve Benkovits v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland City School District Board of Education. Real Property Tax. Dismissed-lack of jurisdiction. Board Members concur.

98-A-726 Burton S. Bogart v. Roger W. Tracy, Tax Commissioner of Ohio. Remission. Tax Commissioner affirmed. Board Members concur.

99-A-1 Ietna M. McCollister v. Roger W. Tracy, Tax Commissioner of Ohio. Remission. Tax Commissioner affirmed. Board Members concur.

99-R-153 Michael & Patricia Shryock v. Roger W. Tracy, Tax Commissioner of Ohio. Remission. Tax Commissioner affirmed. Board Members concur.

99-R-348 Acrylic Creations, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

99-N-359 Kathryn and Bruce Filippelli v. James J. Lawrence, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

99-M-384 Martin Alberty & Associates, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Dismissed-lack of jurisdiction. Board Members concur.

99-A-416 Injection Precision Controls Corp. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

99-R-422 Coin Phones, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Remission. Tax Commissioner affirmed. Board Members concur.

99-A-428 Ameriplas Machinery Corp. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.


DISMISSALS AND STIPULATIONS

96-N-1536 Greentree Associates v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-M-1227 Russo's Inc., Ohio Corp. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-T-1371 Elyria Savings & Trust National Bank, et al. v. Lorain County Board of Revision, the Lorain County Auditor, and the Elyria Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-L-1442 Louis Stile, Trustee v. Summit County Board of Revision, Summit County Auditor and Barberton Board of Education. Real Property Tax. Dismissed. Board Members concur.

*98-A-137 Columbia CSA/HS Greater Cleveland Area Health Care v. CuyahogaCounty Board of Revision, Cuyahoga County Auditor and Westlake Board of Education. Real Property Tax. Dismissed. Board Members concur.

98-A-508 The County of Richland v. Richland County Board of Revision and the Richland County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-M-622 Louis Fodor v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Lakewood Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-R-683 EAD Properties v. Geauga County Board of Revision and the Geauga County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-T-1074 Elyria Savings & Trust National Bank, et al. v. Lorain County Board of Revision, Lorain County Auditor, and the Elyria Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-L-1397, 98-L-1437 Rini Realty Co., An Ohio Corporation v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Parma Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-L-305, 99-L-306 Lawnfield, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Garfield Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-J-315 Tony G. Hage v. Franklin County Board of Revision, the Franklin County Auditor, and Dublin City Schools Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-K-374 Columbus City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Tuttle Crossing Associates. Real Property Tax. Stipulated. Board Members concur.

99-M-391, 99-M-392 Milstein Carl, Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Shaker Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

MISCELLANEOUS

96-M-1231 Shaheen, Inc., dba Abe's Quick Shoppe v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Certification. Board Members concur.

97-M-1606, 97-M-1607 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Parkview Terrace, Inc. Real Property Tax. Finding Jurisdiction. Board Members concur.

98-A-137 Columbia CSA/HS Greater Cleveland Area Health Care v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Westlake Board of Education. Real Property Tax. Dismissing Westlake Board of Education as a Party.

98-T-292 Tennis Surfaces Company v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Correcting Order.

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

98-N-1186 Miamisburg City School District Board of Education v. Lazarus, Inc., Montgomery County Board of Revision, and Montgomery County Auditor. Real Property Tax. Denying Motion for Reconsideration. Board Members concur.

99-P-280 Gas City USA I v. Roger W. Tracy, Tax Commissioner of Ohio. Motor Vehicle Fuel Tax. Remanded. Board Members concur.

INTERIM ORDERS

99-K-575, 99-576, 99-582, 99-583 Weston, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Consolidated.

*previously issued