OHIO BOARD OF TAX APPEALS

5:00 P.M. FRIDAY

June 30, 1999

MERIT DOCKET

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.

DISMISSALS AND STIPULATIONS

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.

MISCELLANEOUS

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.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

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