OHIO BOARD OF TAX APPEALS

3:00 P.M. FRIDAY

August 6, 1999

MERIT DOCKET

97-K-545, 97-K-546, 97-K-547 Columbia Gas of Ohio v. Roger W. Tracy, Tax Commissioner of Ohio. Public Utility Property Tax. Tax Commissioner affirmed. Board Members concur.

97-S-1179 T & D Tavern, Inc., dba Cagny's v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

97-P-1554, 97-P-1555 A.B. REO II, et al. v. Franklin County Board of Revision, the Franklin County Auditor and the Board of Education of the Groveport Madison Local School District. Real Property Tax. Remanded with Instructions. Board Members concur.

97-R-1687 Cincinnati School District Board of Education v. Hamilton County Board of Revision, the Hamilton County Auditor and Riverstar, Inc. Real Property Tax. Board of Revision reversed-remanded with Instructions. Board Members concur.

98-P-146 Lazarus Real Estate, Inc. v. Hamilton County Board of Revision, the Hamilton County Auditor and the Board of Education of the Oak Hills Local School District. Real Property Tax. Remanded with Instructions. Board Members concur.

98-J-190 Olentangy Park v. Franklin County Auditor, Franklin County Board of Revision and Board of Education of the Columbus City School District. Real Property Tax. Value Found. Board Members concur.

98-P-300 Penny P. Seeskin v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Remanded with Instructions. Board Members concur.

98-S-442 I S Technologies, Inc., aka IS Technologies, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

98-P-466 ALKOP, Inc. v. Ottawa County Board of Revision and the Ottawa County Auditor. Real Property Tax. Remanded with Instructions. Board Members concur.

98-S-475 David Griffith, Alleged Responsible Party of Com Comp Systems of Dover, Inc., dba Systems Control Company v. Roger W. Tracy, Tax Commissioner of Ohio. Corporate Officer Liability. Lack of Jurisdiction-dismissed. Board Members concur.

98-J-582 Waterloo Coal Company v. Vinton County Auditor and Vinton County Board of Revision. Real Property Tax. Value Found. Board Members concur.

98-J-790 Craciun Urs v. Board of Revision of Cuyahoga County, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Value Found. Board Members concur.

98-P-1038 Phillip K. Bryan v. Roger W. Tracy, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

98-P-1039 Phillip K. Bryan v. Roger W. Tracy, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

99-A-147 Miami Industrial Trucks, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

99-P-508 Emma Pauline Wilkinson v. Roger W. Tracy, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

99-T-518 Mary Joy Frey v. James J. Lawrence, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

99-S-539 Charles & Barbara Hesse v. James Lawrence, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

DISMISSALS AND STIPULATIONS

97-R-814 Old Phoenix National Bank v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Dismissed. Board Members concur.

97-R-817 Trustees of Medina County Properties, et al. v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-R-818 Old Phoenix National Bank v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Dismissed. Board Members concur.

97-R-819 Old Phoenix National Bank v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-R-834 Medina County Properties & IRT Property Co. and First Merit Corporation v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-R-835 Medina County Properties Trs. & IRT Property Co. and First Merit Corporation v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-R-836 Medina County Properties and IRT Property Co. and First Merit Corporation v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-R-837 Medina County Properties Trustees & IRT Property Co. and First Merit Corporation v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-R-838 Medina County Properties & IRT Property Co. and First Merit Corporation v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-R-839 Trustees of Medina County Properties & IRT Property Co. and First Merit Corporation v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Dismissed. Board Members concur.

97-R-840 Old Phoenix National Bank v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Dismissed. Board Members concur.

97-R-841 Old Phoenix National Bank of Medina v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Dismissed. Board Members concur.

97-G-1341 Rolling Acres Properties Co. 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-A-1346 Toledo North Point Assoc. v. Lucas County Board of Revision, Lucas County Auditor and the Board of Education for Toledo Public Schools. Real Property Tax. Stipulated. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

97-G-1414 Twinsburg Banking Company v. Summit County Board of Revision, Summit County Auditor and Nordonia Hills Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-P-338 Board of Education of the Columbus City School District v. Franklin County Board of Revision, the Franklin County Auditor and William L. Wyner. Real Property Tax. Stipulated. Board Members concur.

98-P-479 Robert T. Samuels and David N. Fortney v. Ashtabula County Board of Revision and Ashtabula County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-D-480 Ashtabula Shopping Center Company v. Board of Revision of Ashtabula County and Auditor of Ashtabula County. Real Property Tax. Stipulated. Board Members concur.

98-P-662 Sidney D. Perkins v. Holmes County Board of Revision. Real Property Tax. Dismissed. Board Members concur.

98-N-765 The Higbee Company v. Lorain County Board of Revision, Lorain County Auditor and the Elyria Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-R-768 The Ohio National Bank v. Franklin County Board of Revision, Franklin County Auditor and Board of Education of the Columbus City Schools. Real Property Tax. Stipulated. Board Members concur.

98-D-1036 Mirge Corporation, d/b/a Electrical Mechanics v. Board of Revision of Hamilton County, Auditor of Hamilton County and Cincinnati CSD Board of Education. Real Property Tax. Dismissed. Board Members concur.

98-A-1049, 98-A-1050 Charter One Bank F.S.B. as successor in interest to People's Savings Association c/o James Zeller, Charter One v. Lucas County Board of Revision, Lucas County Auditor and Toledo Board of Education. Real Property Tax. Stipulated. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

98-G-1097, 98-G-1098, 98-G-1099 G & S Metal Products Co. Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Orange City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

98-M-1104 Allan Andrews and Premier Bank & Trust (Coban Corp.) v. Lorain County Board of Revision, the Lorain County Auditor and the Elyria School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-G-1366, 98-G-1367 Frank's Nursery & Crafts 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-G-1466, 98-G-1467 R.R.Z. Associates v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Independence Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-R-490, 99-R-491, 99-R-492 Stotter Realty LLC v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

MISCELLANEOUS

96-R-1817, 97-R-350 M. Weingold & Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland School District Board of Education. Real Property Tax. Correcting Order. Board Members concur.

97-M-214 The Scott Fetzer Company and Subsidiaries v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Remand. Board Members concur.

97-L-227 Heritage Wholesalers, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Bedford Heights/Orange Board of Education. Real Property Tax. Board of Education dismissed as a Party. Board Members concur.

97-N-775 The Everett W. and Callie R. Sharp Trust v. Scioto County Board of Revision and the Auditor of Scioto County. Real Property Tax. Finding Jurisdiction. Board Members concur.

97-N-1272 Hudson Board of Education v. Summit County Board of Revision, the Auditor of Summit County and the Hudson Board of Education. Real Property Tax. Finding Jurisdiction. Board Members concur.

98-G-642 Society National Bank v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and East Cleveland Board of Education. Real Property Tax. Dismissing East Cleveland Board of Education as a Party. Board Members concur.

98-G-849 New Sabina Industries, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board Members concur.

99-R-558 First Presbyterian Church of Harrison v. James J. Lawrence, Tax Commissioner of Ohio. Exemption. Remand. Board Members concur.

99-J-573 Terry Patterson Co., Inc. v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Remand. Board Members concur.

99-J-574 Veronica A. Patterson v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Remand. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

98-S-823 Barbara A.Widdoes v. Summit County Board of Revision, Summit County Auditor and Hudson Local School District Board of Education. Real Property Tax. Consolidated with Case Nos. 98-G-799, 98-G-800, 98-D-801, 98-M-824, 98-R-825, 98-R-838 and 98-R-839.

99-L-617, 99-L-629, 99-L-630 The Ohio Bell Telephone Company v. Cuyahoga County Bd. Of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Consolidated.

99-R-773, 99-R-774 Greenville Assoc. Ltd. Partnership v. Darke County Board of Revision, Darke County Auditor and the Greenville Consolidated School District Board of Education. Real Property Tax. Requiring Appellee to Show Cause.

99-T-1142 Rich Printing Company, Inc. v. James J. Lawrence, Tax Commissioner of Ohio. Use Tax. Granting Petition to Appeal Pro Hac Vice.