5:00 P.M. FRIDAY
June 30, 1999
95-G-669 West Park Trust v. Richland County Board of Revision
and Richland County Auditor. Real Property Tax. Remanded with
Instructions. Board Members concur.
96-G-17, 96-G-18 Greens of Lyndhurst II, Inc. v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and South Euclid/Lyndhurst Board of Education.
Real Property Tax. Remanded with Instructions. Board Members
concur.
96-G-648, 96-G-649, 96-G-650 Board of Education of the Columbus City School District v. Franklin
County Board of Revision, Franklin County Auditor and Boulevard
Inn, LP Holiday Inn Worldwide. Real Property Tax. Remanded with
Instructions. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson
not participating.
96-T-1644 BP America, Inc./The Standard Oil Company 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-S-632 CASA 94 L.P. v. Franklin County Board of Revision, Franklin
County Auditor and the Board of Education of the Westerville City
Schools. Real Property Tax. Value Found. Board Members concur.
97-G-843 Bedford Board of Education v. Cuyahoga County Board of
Revision, Cuyahoga County Auditor and ARV Assisted Living. Real
Property Tax. Remanded with Instructions. Board Members concur.
97-K-1072 Global Industrial Technologies, fka Indresco, Inc.,
& also fka Dresser Finance Corp. v. Roger W. Tracy, Tax Commissioner
of Ohio. Franchise Tax. Tax Commissioner reversed. Board Members
concur.
97-G-1126 Steven G. Hofmeyer v. Hamilton County Board of Revision,
and Hamilton County Auditor. Real Property Tax. Board of Revision
affirmed. Board Members concur.
97-J-1485 KOI Warehouse, Inc. v. Roger W. Tracy, Tax Commissioner
of Ohio. Personal Property Tax. Tax Commissioner affirmed.
Board Members concur.
97-T-1694 Samuel Huttenbauer, Jr., and Walter Hirchberg v. Hamilton
County Board of Revision and the Auditor of Hamilton County.
Real Property Tax. Board of Revision dismissal vacated-remanded.
Board Members concur.
98-T-221 Al Gammarino, a.k.a., Al Gammarino, Trustee v. Hamilton
County Board of Revision and the Auditor of Hamilton County.
Real Property Tax. Board of Revision dismissal vacated-remanded.
Board Members concur.
98-T-222 Al Gammarino, a.k.a., Al Gammarino, Trustee v. Hamilton
County Board of Revision, and the Auditor of Hamilton County.
Real Property Tax. Board of Revision dismissal vacated-remanded.
Board Members concur.
98-T-223 Al Gammarino, a.k.a., Al Gammarino, Trustee v. Hamilton
County Board of Revision and the Auditor of Hamilton County.
Real Property Tax. Board of Revision dismissal vacated-remanded.
Board Members concur.
98-T-397 BCK Planning and Design, Inc. v. Roger W. Tracy, Tax
Commissioner of Ohio. Personal Property Tax. Tax Commissioner
affirmed. Board Members concur.
98-T-641 Gale A. and Sandra L. Lang v. Washington County Board
of Revision and the Auditor of Washington County. Real Property
Tax (CAUV). Board of Revision affirmed. Board Members concur.
98-J-691 Craig Yingling and Noel Yingling v. Roger W. Tracy, Tax
Commissioner of Ohio. Remission. Tax Commissioner affirmed.
Board Members concur.
98-L-703 Bread Connection, Inc., dba Great Harvest Bread Company
v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property
Tax. Tax Commissioner affirmed. Board Members concur.
98-G-860 Terri Salvati, Trustee for Mabel B. Hicks v. Butler County
Board of Revision and Butler County Auditor. Real Property Tax.
Lack of Jurisdiction-dismissed. Board Members concur.
99-G-114 Bruce W. Hofer v. Franklin County Board of Revision,
Franklin County Auditor and the Westerville Board of Education.
Real Property Tax. Lack of Jurisdiction-dismissed. Board Members
concur.
99-A-313 Timothy E. & Janet D. Miller v. Roger W. Tracy, Tax
Commissioner of Ohio. Remission. Tax Commissioner reversed.
Board Members concur.
99-A-314 Newark Granville Psychological & Counseling Services
v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property
Tax. Tax Commissioner affirmed. Board Members concur.
94-A-909 Meijer, Inc. v. Montgomery County Board of Revision,
the Auditor of Montgomery County and Kettering City Schools Board
of Education. Real Property Tax. Stipulated. Board Members
concur.
97-J-334 L.A. Limited Partnership v. Cuyahoga County Board of
Revision, the Auditor of Cuyahoga County and the Cleveland Board
of Education. Real Property Tax. Stipulated. Board Members
concur.
97-J-335 L.A. Limited Partnership v. Cuyahoga County Board of
Revision, the Auditor of Cuyahoga County and the Cleveland Board
of Education. Real Property Tax. Stipulated. Board Members
concur.
97-B-371 Society National Bank, nka Key Corp. and Prefco IV Ltd.
Part. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor
and Garfield Heights Board of Education. Real Property Tax.
Stipulated. Board Members concur.
97-D-393 Woolworth F W Co. v. Board of Revision of Cuyahoga County,
Auditor of Cuyahoga County, and Cleveland Board of Education.
Real Property Tax. Stipulated. Board Members concur.
97-R-419 Baldwin Manor Nursing Home v. Cuyahoga County Board of
Revision, the Auditor of Cuyahoga County and the Cleveland Board
of Education. Real Property Tax. Stipulated. Board Members concur.
97-T-1115 Board of Education of the Columbus City School District
v. Franklin County Board of Revision, the Auditor of Franklin
County and Central Benefits National Life Insurance Co. Real
Property Tax. Stipulated. Ms. Jackson and Mr. Manoranjan concur.
Mr. Johnson not participating.
97-T-1231 Wayne Amendt v. Hamilton County Board of Revision and
the Auditor of Hamilton County. Real Property Tax. Dismissed.
Board Members concur.
97-S-1255 Royalton Apts. v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and Broadview Heights/North Royalton School
District Board of Education. Real Property Tax. Stipulated.
Board Members concur.
97-K-1387 Michael J. Howkins v. Summit County Board of Revision
and the Auditor of Summit County. Real Property Tax. Dismissed.
Board Members concur.
97-R-1417 Three HB International v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.
97-A-1455, 97-A-1456, 97-A-1457, 97-T-1476, 97-T-1477, 97-T-1478, 97-T-1479 The Kotoch Family Limited Partnership/North Olmsted Board of
Education v. Cuyahoga County Board of Revision and the Auditor
of Cuyahoga County. Real Property Tax. Stipulated. Board Members
concur.
97-A-1683 KSB Investments v. Cuyahoga County Board of Revision
and the Auditor of Cuyahoga County. Real Property Tax. Stipulated.
Board Members concur.
98-D-63 People Savings & Loan Assoc. v. Board of Revision
of Cuyahoga County, Auditor of Cuyahoga County and Parma Board
of Education. Real Property Tax. Stipulated. Board Members
concur.
98-B-156 Atrium Marketing Services, Inc. v. Hamilton County Board
of Revision, Hamilton County Auditor and the Princeton City School
District Board of Education. Real Property Tax. Dismissed.
Board Members concur.
98-B-157 Atrium Marketing Services, Inc. v. Hamilton County Board
of Revision, Hamilton County Auditor and the Cincinnati City School
District Board of Education. Real Property Tax. Dismissed.
Board Members concur.
98-B-348 Great Northern Property Company v. Cuyahoga County Board
of Revision, Cuyahoga County Auditor and North Olmsted City School
District Board of Education. Real Property Tax. Stipulated.
Board Members concur.
98-B-349 Great Northern Technology Park I, Ltd. v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor and North Olmsted City
School District Board of Education. Real Property Tax. Stipulated.
Board Members concur.
98-A-888, 98-A-889 T S Acquisition Corporation, Inc. v. Stark County Board of Revision,
Stark County Auditor and Jackson Local School District Board of
Education. Real Property Tax. Dismissed. Board Members concur.
98-M-1030 Miamisburg City School District Board of Education v.
Montgomery County Board of Revision, the Auditor of Montgomery
County, Elder OH I Delaware Business Trust and Mercantile Properties,
Inc. Real Property Tax. Stipulated. Board Members concur.
98-T-1032 Miamisburg City School District Board of Education v.
Montgomery County Board of Revision, the Auditor of Montgomery
County and Blake Brothers Corp. Real Property Tax. Stipulated.
Board Members concur.
98-T-1073 Lorain County Bank (Premier Bank and Trust Co., Coban
Corp.) v. Lorain County Board of Revision, the Auditor of Lorain
County and the Elyria Board of Education. Real Property Tax.
Stipulated. Board Members concur.
98-J-1085 Premier Bank and Trust, An Ohio Banking Corporation
v. Lorain County Board of Revision, the Auditor of Lorain County
and the Firelands Board of Education. Real Property Tax. Stipulated.
Board Members concur.
98-N-1086 Lorain County Savings & Trust Co., et al. v. Lorain
County Board of Revision, the Lorain County Auditor and the Vermillion
Board of Education. Real Property Tax. Stipulated. Board Members
concur.
98-T-1092 Elyria Savings & Trust, et al. v. Lorain County
Board of Revision, the Auditor of Lorain County and the Avon Lake
Board of Education. Real Property Tax. Stipulated. Board Members
concur.
98-B-1107 TWLA Maklebust, et al. v. Lorain County Board of Revision,
the Auditor of Lorain County and the Avon Lake Board of Education.
Real Property Tax. Stipulated. Board Members concur.
98-A-1122 Avon Lake Board of Education v. Lorain County Board
of Revision, the Auditor of Lorain County and Elyria Savings and
Trust National Bank. Real Property Tax. Dismissed. Board Members
concur.
98-T-1123 Firelands Board of Education v. Lorain County Board
of Revision, the Auditor of Lorain County and Premier Bank and
Trust. Real Property Tax. Dismissed. Board Members concur.
98-G-1124 Elyria Board of Education v. Lorain County Board of
Revision, the Auditor of Lorain County and Lorain County Savings
and Trust. Real Property Tax. Dismissed. Board Members concur.
98-G-1125 Elyria Board of Education v. Lorain County Board of
Revision, the Auditor of Lorain County and Elyria Savings and
Trust Company. Real Property Tax. Dismissed. Board Members
concur.
98-D-1126 Elyria Board of Education v. Board of Revision of Lorain
County, Auditor of Lorain County and Lorain County Savings &
Trust Co. Real Property Tax. Dismissed. Board Members concur.
98-A-1128 Avon Lake Board of Education v. Lorain County Board
of Revision, the Auditor of Lorain County, and TWLA Maklebust,
et al. Real Property Tax. Dismissed. Board Members concur.
98-D-1130 Elyria Board of Education v. Board of Revision of Lorain
County, Auditor of Lorain County and Premier Bank & Trust
Co. Real Property Tax. Dismissed. Board Members concur.
98-N-1131 Elyria Board of Education v. Lorain County Board of
Revision, the Auditor of Lorain County and Lorain County Bank.
Real Property Tax. Dismissed. Board Members concur.
98-G-1132 Vermillion Board of Education v. Lorain County Board
of Revision, the Auditor of Lorain County and Lorain County Savings
and Trust. Real Property Tax. Dismissed. Board Members concur.
98-M-1135 Firelands Board of Education v. Lorain County Board of Revision, the Auditor of Lorain County, and Premier Bank and Trust. Real Property Tax. Dismissed. Board Members concur.
98-K-1270, 98-K-1277
Oakwood Garden Apartments Houston, L.P. v. Cuyahoga County Board
of Revision, the Auditor of Cuyahoga County and the Westlake Board
of Education. Real Property Tax. Dismissed. Board Members concur.
98-A-1400, 98-A-1401 Charter One Bank F.S.B. as successor in interest to the First
Federal Savings Bank v. Cuyahoga County Board of Revision, Cuyahoga
County Auditor and Parma Heights Board of Education. Real Property
Tax. Stipulated. Board Members concur.
98-M-1433, 98-M-1434 Ohio National Life Insurance Co. v. Cuyahoga County Board of
Revision, the Auditor of Cuyahoga County and the Cleveland Board
of Education. Real Property Tax. Stipulated. Board Members
concur.
98-A-1435, 98-A-1436 Woolworth F W Co. v. Cuyahoga County Board of Revision, Cuyahoga
County Auditor and Cleveland Board of Education. Real Property
Tax. Stipulated. Board Members concur.
99-R-377, 99-R-378 Seaway Food Service, Inc. v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and Maple Heights Board of Education.
Real Property Tax. Stipulated. Board Members concur.
99-B-509 Airolite Company v. Washington County Board of Revision
and the Washington County Auditor. Real Property Tax. Stipulated.
Board Members concur.
99-D-606 Kenneth L. Rapp and Barbara J. Rapp v. Board of Revision
of Licking County, Auditor of Licking County. Real Property Tax.
Dismissed. Board Members concur.
97-B-347 Alvin I. Krenzler, Successor Trustee to Julius Paris
Deceased v. Cuyahoga County Board of Revision, Cuyahoga County
Auditor and the Mayfield City School District Board of Education.
Real Property Tax. Retaining Jurisdiction/Dismissing Board of
Education as a Party. Mr. Johnson and Mr. Manoranjan concur.
Ms. Jackson dissents.
97-J-658, 97-J-659 Sovran Acquisition Limited Partnership v. Board of Revision of
Cuyahoga County, Cuyahoga County Auditor and Westlake Board of
Education. Real Property Tax. Correcting Order. Board Members
concur.
97-K-1253 Rite Aid of Ohio, Inc. v. Cuyahoga County Board of Revision,
the Cuyahoga County Auditor and the Board of Education for the
Orange City School District. Real Property Tax. Certification.
Board Members concur.
97-G-1357, 97-B-1361, 98-M-794, 97-D-1401, 97-D-1402, 98-A-796 Copley-Fairlawn City School District Board of Education v. Board
of Revision of Summit County, Auditor of Summit County and Dan
Marchetta & Co., Ltd.
Dan Marchetta & Co., Ltd. v. Board of Revision of Summit
County, Auditor of Summit County, and Copley-Fairlawn City School
District Board of Education. Real Property Tax. Remand. Board
Members concur.
98-J-361 Capital Park L.P. v. Board of Revision of Franklin County
and Franklin County Auditor and Columbus City School District
Board of Education. Real Property Tax. Certification. Board
Members concur.
99-L-476, 99-L-497 Board of Education of the Beachwood City School District v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor and Village
Green of Beachwood.
Village Green of Beachwood v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and the Board of Education of the Beachwood
City School District. Real Property Tax. Consolidated.
*The next announcement of BTA Decisions will be July 9, 1999