5:00 P.M. FRIDAY

July 23, 1999

96-S-1793 Board of Education of the Dublin City School District v. Franklin County Board of Revision, Franklin County Auditor and Kyuyon Callam. Real Property Tax. Value Found. Board Members concur.

97-K-255 RECCO, Inc., dba Branhaven Swim & Tennis Club v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Tax Commissioner reversed. Board Members concur.

97-A-336 Gahanna-Jefferson Public Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor and Associated Estates Realty Corporation. Real Property Tax. Value Found. Board Members concur.

97-A-337 Dublin City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Associated Estates Realty Corporation. Real Property Tax. Value Found. Board Members concur.

97-R-1541 Frank and Linda Moore v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Value Found. Board Members concur.

97-A-1625 Bedford Mortgage, Ltd., Daniel E. Geller/Owner v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Bedford Board of Education. Real Property Tax. Decision of Board of Revision vacated-remanded. Board Members concur.

98-T-16 Janel F. Link v. Hamilton County Board of Revision, and the Auditor of Hamilton County. Real Property Tax. Decision of Board of Revision vacated-remanded. Board Members concur.

98-S-24 Miamisburg City School District Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor and Dayton Mall Venture, LLC. Real Property Tax. Remanded with Instructions. Board Members concur

98-A-35 Claude Hobeika, Jr., et al. v. Hamilton County Board of Revision, Hamilton County Auditor and the Northwest Local School District Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

98-S-85 Merillat Corp. v. Holmes County Board of Revision, Holmes County Auditor and the Loudenville School District. Real Property Tax. Remanded. Board Members concur.

98-A-145 Lockland Development Company, Ltd. v. Hamilton County Board of Revision, Hamilton County Auditor and the Lockland City School District. Real Property Tax. Decision of Board of Revision vacated-remanded. Board Members concur.

98-S-164 Westprop, Inc. v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Remanded. Board Members concur.

98-G-257 R. L. Polk & Company v. Hamilton County Board of Revision, Hamilton County Auditor and Cincinnati School District Board of Education. Real Property Tax. Board of Revision reversed-remanded. Board Members concur.

98-T-282 Prime Properties Limited Partnership v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County, and the Cleveland Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

98-T-283 Prime Properties Limited Partnership v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Cleveland Board of Education. Real Property Tax. Decision of the Board of Revision vacated-remanded. Board Members concur.

98-N-288 Epsilon of Chagrin Falls, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Chagrin Falls Exempted Village School District Board of Education. Real Property Tax. Remanded with Instructions. Board Members concur.

98-N-317, 98-N-368 True Susie v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Municipal School District Board of Education. Real Property Tax. Remanded with Instructions. Board Members concur.

98-R-342 Robert Garrett, Responsible Party for Debob Enterprises, Inc., dba Hot Rock Café v. Roger W. Tracy, Tax Commissioner of Ohio. Officer Liability. Tax Commissioner reversed. Board Members concur.

98-J-469 Andrew G. Zukowski and Teresa Zukowski v. Franklin County Auditor and Franklin County Board of Revision. Real Property Tax. Value Found. Board Members concur.

98-T-656 Northern Ohio Pizza Co. v. Allen County Board of Revision and the Auditor of Allen County. Real Property Tax. Remanded with Instructions. Board Members concur.

98-J-724 Robert G. Johnson v. Roger W. Tracy, Tax Commissioner of Ohio. Remission. Tax Commissioner affirmed. Board Members concur.

98-K-875 Paul J. and Deborah Norman v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Value Found. Board Members concur.

98-J-1321 Orick Tool and Die, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Tax Commissioner affirmed. Board Members concur.

99-L-283 Steven C. and Amy T. Kehoe v. Roger W. Tracy, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

99-K-302 Columbus City School District Board of Education v. James J. Lawrence, Tax Commissioner of Ohio. Exemption. Tax Commissioner affirmed. Board Members concur.

99-K-344 American Voice Mail, Inc. v. James J. Lawrence, Tax Commissioner of Ohio. Use Tax. Tax Commissioner affirmed. Board Members concur.

99-K-473 Una Cheadle v. James J. Lawrence, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

99-M-511 Sir Matthew Stables, Ltd. v. James J. Lawrence, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

96-T-1001 The Cleveland Yachting Club, Inc. v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Rocky River Board of Education. Real Property Tax. Finding Jurisdiction/Stipulated. Board Members concur.

97-R-182 Board of Education of the Columbus City School District v. Franklin County Board of Revision, the Auditor of Franklin County and Germania Singing and Sports Society. Real Property Tax. Stipulated. Board Members concur.

97-M-344, 97-M-353, 97-M-354, 97-M-355 Clint Williams, et al. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Olmsted Falls Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-T-888 Phillip G. Tripi v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Cleveland Board of Education. Real Property Tax. Dismissed. Board Members concur.

97-M-1105 Harry Daugherty and Joan Daugherty v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-K-1226 Briarwood Apartments of Toledo v. Lucas County Board of Revision, Lucas County Auditor and the Maumee City Schools. Real Property Tax. Stipulated. Mr. Johnson and Mr. Manoranjan concur; Ms. Jackson not participating.

97-R-1229 Williamsburg Apartments of Toledo v. Lucas County Board of Revision, Lucas County Auditor, and the Maumee City Schools Board of Education. Real Property Tax. Mr. Johnson and Mr. Manoranjan concur; Ms. Jackson not participating.

97-N-1238, 97-N-1239, 97-N-1240, 97-N-1241, 97-N-1242, 97-N-1243, 97-N-1244, 97-N-1245 Strongsville Board of Education and the City of Strongsville v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-G-1266, 97-G-1287, 97-G-1319 Metropolitan Life Insurance Co. and Cleveland Center Investors I, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-T-1334 Border Express L.L.C., c/o Thomas Cook, Cardinal Restaurants, Inc./Heartland Bell v. Summit County Board of Revision, the Summit County Auditor and Akron City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-T-1405 Society National Bank, nka Key Corp. v. Summit County Board of Revision, Summit County Auditor and the Hudson Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-R-1563 Canton Centre Mall Ltd. Part. v. Stark County Board of Revision and Stark County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-S-13 SPL Properties Limited v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-J-14, 98-J-1191, 98-J-1192 Charter One Bank FSB as successor in interest to the First Federal Savings Bank v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-J-150 Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Progress Properties. Real Property Tax. Stipulated. Board Members concur.

98-L-450 Amalgamated Leasing, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

98-R-550 M & W Realty Co., Inc. v. Lake County Board of Revision, Lake County Auditor and Mentor Exempted Village School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-R-616 Whitehall City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor and First Community Bank, First Investment Co. Real Property Tax. Dismissed. Board Members concur.

98-N-633 City of Dayton v. Montgomery County Board of Revision, Montgomery County Auditor and the Vandalia Butler City Schools Board of Education. Real Property Tax. Dismissed. Board Members concur.

98-R-644 U.S. Precision Lens, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board Members concur.

98-J-846 Twinsburg Board of Education v. Summit County Board of Revision, Summit County Auditor and Midway Limited Liability Company. Real Property Tax. Dismissed. Board Members concur.

98-L-881, 98-L-882, 98-L-883 Luxor Investment Co. v. Lorain County Board of Revision and the Lorain County Auditor and Elyria City Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-N-910 Franklin B. Zappa v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

98-K-911, 98-K-912, 98-K-914, 98-K-915 Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Middleburg Heights Medical Arts Center Ltd. Real Property Tax. Stipulated. Board Members concur.

98-S-919 Central Exterminating Co., Inc. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-P-944 Fifth Third Bank v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Dismissed. Mr. Johnson and Mr. Manoranjan concur; Ms. Jackson not participating.

98-P-945 Fifth Third Bank v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Dismissed. Mr. Johnson and Mr. Manoranjan concur; Ms. Jackson not participating.

98-P-946 Fifth Third Bank v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Dismissed. Mr. Johnson and Mr. Manoranjan concur; Mr. Jackson not participating.

98-M-1001 Board of Education of the Kettering Moraine City School District v. Montgomery County Board of Revision, Montgomery County Auditor and the Wilmington Center, Ltd. Real Property Tax. Dismissed. Board Members concur.

98-N-1041 Williamsburg Apartments of Toledo v. Lucas County Board of Revision, Lucas County Auditor, and Maumee City Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-T-1051, 98-T-1052 Charter One Bank FSB as successor in interest to First Federal Savings Bank v. Lucas County Board of Revision, Lucas County Auditor and Toledo Public Schools Board of Education. Real Property Tax. Stipulated. Mr. Johnson and Mr. Manoranjan concur; Ms. Jackson not participating.

98-S-1060, 98-S-1061 Beal Bank F.S.B. v. Lucas County Board of Revision, Lucas County Auditor and Toledo Public Schools Board of Education. Real Property Tax. Stipulated. Mr. Johnson and Mr. Manoranjan concur; Ms. Jackson not participating.

98-J-1064, 98-J-1065 Zandor Investments v. Fairfield County Board of Revision, Fairfield County Auditor and the Lancaster City Schools Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-A-1195 AA Dixie Full Line Vending, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board Members concur.

98-P-1232, 98-P-1233 West Terrace Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-R-1271 Elizabeth H. Doucet v. Franklin County Board of Revision, Franklin County Auditor and the Columbus City Schools Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-S-1356, 98-S-1357 Charter One Bank FSB as successor in interest to First Federal Savings Bank v. Lucas County Board of Revision, Lucas County Auditor and Toledo Public Schools Board of Education. Real Property Tax. Stipulated. Mr. Johnson and Mr. Manoranjan concur; Ms. Jackson not participating.

98-S-1360, 98-S-1361 Charter One Bank FSB as successor in interest to First Federal Savings Bank v. Lucas County Board of Revision, Lucas County Auditor and Toledo Public Schools Board of Education. Real Property Tax. Stipulated. Mr. Johnson and Mr. Manoranjan concur; Ms. Jackson not participating.

98-S-1362, 98-S-1363 Charter One Bank FSB as successor in interest to First Federal Savings Bank v. Lucas County Board of Revision, Lucas County Auditor and Toledo Public Schools Board of Education. Real Property Tax. Stipulated. Mr. Johnson and Mr. Manoranjan concur; Ms. Jackson not participating.

98-J-1364, 98-J-1365 Ashland Manor Ltd, Ohio Ltd Part v. Lucas County Board of Revision, Lucas County Auditor and the Toledo City-Toledo CSD Board of Education. Real Property Tax. Stipulated. Mr. Johnson and Mr. Manoranjan concur; Ms. Jackson not participating.

98-L-1370, 98-L-1371 Corporate Property Assoc Ltd v. Lucas County Board of Revision, Lucas County Auditor and the Toledo City-Washington LSD Board of Education. Real Property Tax. Stipulated. Mr. Johnson and Mr. Manoranjan concur; Ms. Jackson not participating.

98-L-1372, 98-L-1373 Corporate Property Assoc Ltd. v. Lucas County Board of Revision, Lucas County Auditor and the Toledo City-Washington LSD Board of Education. Real Property Tax. Stipulated. Mr. Johnson and Mr. Manoranjan concur; Ms. Jackson not participating.

98-K-1378, 98-K-1379 Maple Heights Development Corp. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Maple Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-M-1381 An-Jen Huang / An-Ling Huang v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Parma Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-T-1409, 98-T-1410, 98-T-1411, 98-T-1412, 98-T-1413, 98-T-1414, 98-T-1415 HJT Co., Inc., et al. v. Lucas County Board of Revision, Lucas County Auditor and the Toledo Public Schools Board of Education. Real Property Tax. Stipulated. Mr. Johnson and Mr. Manoranjan concur; Ms. Jackson not participating.

99-M-82, 99-M-83 Toledo Health Investors Co., Inc. v. Lucas County Board of Revision, Lucas County Auditor and the Toledo City-Toledo CSD Board of Education. Real Property Tax. Stipulated. Mr. Johnson and Mr. Manoranjan concur; Ms. Jackson not participating.

99-L-206, 99-L-213 Larry D. Katz v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Warrensville Heights Board of Education. Real Property Tax. Dismissed. Board Members concur.

99-D-447 BancOhio National Bank v. Board of Revision of Franklin County, Auditor of Franklin County and the Board of Education of the Columbus City Schools. Real Property Tax. Stipulated. Board Members concur.

99-D-682 W. Wesley Simpson v. Board of Revision of Coshocton County and Auditor of Coshocton County. Real Property Tax. Stipulated. Board Members concur.

99-P-722 Edward S. Markel v. James J. Lawrence, Tax Commissioner of Ohio. Remission. Dismissed. 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. Vacating Decision and Order of June 30, 1999. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

96-R-1304 Dresser Industries, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Remand. Board Members concur.

96-R-1305 Dresser Industries, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Remand. Board Members concur.

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

96-T-1644 BP America, Inc./The Standard Oil Company v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and Cleveland Board of Education. Real Property Tax. Vacating Decision and Order/Finding Jurisdiction. Board Members concur.

97-J-161 Diamond Savings & Loan Co. v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Remand. Board Members concur.

97-J-162 Diamond Savings & Loan Co. v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Remand. Board Members concur.

97-T-595 Westlake East Associates v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and Westlake Board of Education. Real Property Tax. Dismissing Board of Education as a Party. Board Members concur.

97-R-987, 97-R-988, 98-A-84 Sun Company, Inc. R & M v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board Members concur.

97-M-1185 The Board of Education for Toledo Public Schools v. Lucas County Board of Revision, the Lucas County Auditor and the Angola Road Investment Company, Ltd. Real Property Tax. Finding Jurisdiction. Mr. Johnson and Mr. Manoranjan concur; Ms. Jackson not participating.

98-S-198 West Orange Properties Co. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Chagrin Falls Board of Education. Real Property Tax. Dismissing Board of Education as a Party. Board Members concur.

98-N-305 Stacy M. Henry, dba Dynamic Janitorial & Cleaning Services v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Decision and Order of May 21, 1999 vacated. Board Members concur.

98-N-372 R.J. Corman Railroad Co. v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Remand. Board Members concur.

98-T-384, 98-T-385 Board of Education of the Whitehall City School District v. Franklin County Board of Revision, the Auditor of Franklin County and Buckwheat Ltd/Candida Ltd. Real Property Tax. Finding Jurisdiction. Board Members concur.

98-K-503 East Cleve II Apts Ltd. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Denying Board of Education's Motion for Reconsideration. Board Members concur.

98-N-894 Kevin G. Malloy, M.D. v. Roger W. Tracy, Tax Commissioner of Ohio. Withholding Tax. Remand. Board Members concur.

99-R-377, 99-R-378 Seaway Food Service Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Maple Heights Board of Education. Real Property Tax. Correcting Order. Board Members concur.

99-S-489 Spanish Evangelical Church v. James J. Lawrence, Tax Commissioner of Ohio. Remission. Remand. Board Members concur.

99-N-538 Douglas J. and Joyce A. Miller v. Roger W. Tracy, Tax Commissioner of Ohio. Remission. Remand. Board Members concur.

97-S-1031, 97-S-1146, 98-S-225, 98-S-226, 98-S-826 LTV Steel Co. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Granting Request to Designate Appeals as Complex Litigation.