OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

July 16, 1999

MERIT DOCKET

97-M-645, 97-M-646 North Olmsted Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Border Express, L.L.C. Real Property Tax. Value Found. Board Members concur.

97-K-918 Ohio Locomotive Crane Company v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

97-J-1060, 97-J-1061 VK Investment Co., LLC and MK Acquisition, Inc., DBA American Commercial Vehicles v. Wayne County Auditor, Wayne County Board of Revision and Orrville City School District Board of Education. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

97-N-1302 Camillo and J. J. Finocchi v. Mahoning County Board of Revision and Auditor. Real Property Tax. Value Found. Board Members concur.

97-A-1303 CR Belvoir L.P. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Board of Education of the Beachwood City School District. Real Property Tax. Dismissal of Appellant's complaint vacated-remanded. Board Members concur.

98-A-98, 98-A-99, 98-A-100, 98-A-1118 Miamisburg City School District Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor and Mead Corporation. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

98-M-132 Markho, Inc., dba One Stop Carry Out and One Stop Mini Mart v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

98-M-301 A.S.C.M., Inc./One Stop Carry Out v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

98-J-354 In Hoc, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

DISMISSALS AND STIPULATIONS

98-G-1088 Premier Bank & Trust, An Ohio Banking Corporation v. Lorain County Board of Revision, the Lorain County Auditor and the Firelands School District Board of Education. 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. Vacating Decision and Order. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

96-B-1758 The May Department Stores, Co. v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the North Olmsted Board of Education. Real Property Tax. Vacating Decision and Order. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

96-B-1789 North Olmsted Board of Education v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and May Department Stores, Co. Real Property Tax. Vacating Decision and Order. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

97-A-250, 97-A-251, 97-A-258, 97-A-259 Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor and Bryden House Limited Partnership.
Bryden House Limited Partnership v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Columbus City Schools. Real Property Tax. Finding Jurisdiction. 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. Denying Motion to Reconsider. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

97-N-1626 Franchise Realty Interstate v. Cuyahoga County Auditor, Cuyahoga County Board of Revision and Cleveland Heights Board of Education. Real Property Tax. Denying Motion to Reconsider. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

98-A-322 City of Parma Heights and Voinovich-Carney Ice Facilities Group, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Parma City School District Board of Education. Real Property Tax. Finding Jurisdiction. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

97-T-1286 Nordonia Hills Board of Education v. Summit County Board of Revision, the Auditor of Summit County, Dort Limited Liability Company and Kohl's Department Stores. Real Property Tax. Denying Motion.