OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

August 20, 1999

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MERIT DOCKET

96-P-1423 Clayton Mrohaly, Trustee v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

97-P-1300 The Board of Education for the Toledo Public Schools v. Lucas County Board of Revision, the Lucas County Auditor and Superior Investment Group, Inc. Real Property Tax. Remanded with Instructions. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

97-N-1438 Maria Gvozdanovic and Marinko Gvozdanovic v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Board of Revision affirmed. Board Members concur.

97-N-1487 Thomas M. Mercer, Trustee v. Hamilton County Board of Revision, the Auditor of Hamilton County and Cincinnati School District Board of Education. Real Property Tax. Remanded with Instructions. Board Members concur.

97-N-1674 A.B. REO VI, L.L.C. v. Franklin County Board of Revision, Auditor of Franklin County and Columbus City School District Board of Education. Real Property Tax. Remanded with Instructions. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson dissents.

97-A-1678 25651 Detroit Road Limited Partnership v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Remanded with Instructions. Board Members concur.

97-N-1713 Consolidated Investment Corporation v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Garfield Heights Board of Education. Real Property Tax. Remanded with Instructions. Board Members concur.

98-N-10 The Proctor & Gamble Company v. Hamilton County Board of Revision, the Auditor of Hamilton County and the Northwest Board of Education. Real Property Tax. Remanded with Instructions. Board Members concur.

98-A-266 Cincom Systems, Incorporated v. Hamilton County Board of Revision, Hamilton County Auditor and the Cincinnati School District Board of Education. Real Property Tax. Dismissal by Board of Revision vacated-remanded. Board Members concur.

99-J-418 Noels Oriental Warehouse, Inc. v. James J. Lawrence, Tax Commissioner of Ohio. Personal Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

99-R-477 Frederick M. Ervin, IV & Tonya L. Ervin v. James J. Lawrence, Tax Commissioner of Ohio. Remission. Tax Commissioner affirmed. Board Members concur.

99-T-675 Patrick J. Mollica v. James J. Lawrence, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

DISMISSALS AND STIPULATIONS

94-A-912 Meijer Inc. v. Montgomery County Board of Revision, Montgomery County Auditor and the Mad River Schools Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-M-451 Case Western Reserve University v. Roger W. Tracy, Tax Commissioner of Ohio. Remission. Dismissed. Board Members concur.

97-T-521 Birnbaum, Robert and Maria v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Maple Heights Board of Education. Real Property Tax. Dismissed. Board Members concur.

97-M-882 Med Apt. 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.

97-D-1356 Akron City School District Board of Education v. Board of Revision of Summit County, Auditor of Summit County and First National Bank of Ohio. Real Property Tax. Dismissed. Board Members concur.

98-L-274 S. W. Caplan v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Valley View Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-T-570, 98-T-573 Mullinax East, Inc. v. Lake County Board of Revision, Lake County Auditor and Wickliffe City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

98-P-608 Kmart Corporation v. Portage County Board of Revision and Portage County Auditor. Real Property Tax. Dismissed. Board Members concur.

98-P-609 Streetsboro Plaza Associates v. Portage County Board of Revision and Portage County Auditor. Real Property Tax. Dismissed. Board Members concur.

98-L-626 Coilplus Ohio Inc. v. Clark County Board of Revision and Clark County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-M-650 Macedonia NRD HLS C Board of Education v. Summit County Board of Revision, Summit County Auditor and Aurora Plaza Assoc. Real Property Tax. Stipulated. Board Members concur.

98-T-676 Viviani Family Limited Partnership v. Lake County Board of Revision, Lake County Auditor and Mentor City Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-R-678, 98-R-684 Robert J. Gray, Responsible Party, Grayco Industries, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

98-D-900 Ohio Commercial Limited Liability Company v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County. Real Property Tax. Stipulated. Board Members concur.

98-D-906 Ohio Commercial Limited Liability Company v. Board f Revision of Cuyahoga County, Auditor of Cuyahoga County. Real Property Tax. Stipulated. Board Members concur.

98-P-907 Ohio Commercial Limited Liability Company v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-P-943 Fifth Third Bank, c/o Christopher P. Finney 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-T-959, 98-T-960 Americana Apartments v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Euclid Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-S-961, 98-S-962 Milstein Carl Trs., et al. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Euclid Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-L-965, 98-L-966 Regency Towers Assoc. Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Euclid Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-J-996, 98-J-997 Charter One Bank F.S.B. as successor in interest to First Federal Savings Bank v. Lorain County Board of Revision, the Lorain County Auditor and the Avon Local School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-L-1288 John A. Vicker, Key Bank (Key Corp.) and Society National Bank v. Stark County Board of Revision and the Stark County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-D-336 Maple Heights Board of Education v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County and Commercial Net Lease Realty Co., Inc. Real Property Tax. Stipulated. Board Members concur.

99-A-389 Bear Creek Properties Co., Ltd. Part. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Bedford Board of Education. Real Property Tax. Dismissed. Board Members concur.

99-K-713 Approved Residential Mortgage, Inc. v. James J. Lawrence, Tax Commissioner of Ohio. Dealer in Intangibles Tax. Dismissed. Board Members concur.

MISCELLANEOUS

96-K-300 David D. Dupee and Katherine O. Dupee v. Roger W. Tracy, Tax Commissioner of Ohio. Income Tax. Certification. Board Members concur.

96-A-338 Fawn Lake Apartments v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Olmsted Falls Board of Education. Real Property Tax. Certification. Board Members concur.

96-P-997 Ameritech v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Finding Jurisdiction. Board Members concur.

96-M-1149 The Goodyear Tire & Rubber Company v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Certification. Board Members concur.

96-D-1218 Board of Education of Worthington City School District v. Board of Revision of Franklin County, Auditor of Franklin County and Ameritech. Real Property Tax. Certification. Board Members concur.

96-A-1386 Ameritech v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Finding Jurisdiction. Board Members concur.

97-P-400 Ameritech v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Maple Heights Board of Education. Real Property Tax. Finding Jurisdiction. Board Members concur.

97-P-401 Ameritech v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Heights/University Heights Board of Education. Real Property Tax. Finding Jurisdiction. Board Members concur.

97-P-402 Ameritech v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Finding Jurisdiction. Board Members concur.

97-N-910 Department of Natural Resources v. Roger W. Tracy, Tax Commissioner of Ohio. Exemption. Remand. Board Members concur.

97-M-1073 Saginaw Mining Company v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Remand. Board Members concur.

97-N-1374 Barberton City School District Board of Education v. Summit County Board of Revision, the Auditor of Summit County and PPG Industries, Inc. Real Property Tax. Finding Jurisdiction. Board Members concur.

97-N-1531 Waterloo Coal Co., Inc. v. Vinton County Board of Revision and the Auditor of Vinton County. Real Property Tax. Finding Jurisdiction. Board Members concur.

97-N-1611 Darleen J. Koskinen, Responsible Party of Professional Pair, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.

98-P-93, 98-P-94 Henki Corporation v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Finding Jurisdiction. Board Members concur.

98-S-198 West Orange Properties Co. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Chagrin Falls Exempted Village Board of Education. Real Property Tax. Vacating Order. Board Members concur.

98-A-289, 98-A-290, 98-A-291 General Dynamics Land Systems, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board Members concur.

98-A-482 Westlake Land Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Westlake Board of Education. Real Property Tax. Certification. Board Members concur.

98-P-505 RUMORA TRUST: Jack and Nancy Rumora v. Guernsey County Board of Revision and the Guernsey County Auditor. Real Property Tax. Finding Jurisdiction. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson dissents.

98-M-643 Saginaw Mining Company v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Remand. Board Members concur.

98-P-869 SCM Chemicals, Inc., n/k/a Millennium Chemicals v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board Members concur.

98-P-990 Sony Electronics, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Remand. Board Members concur.

98-A-1136 Robinson Crenshaw v. Roger W. Tracy, Tax Commissioner of Ohio. Sales and Use Tax. Remand. Board Members concur.

99-K-415 Penske Truck Leasing Co., L.P. v. James J. Lawrence, Tax Commissioner of Ohio. Sales and Use Tax. Remand. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

99-N-345, 99-N-360 J.D.S. Trucking Co., Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Consolidated.

99-N-346, 99-N-358 ACM Management Corp. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Berea City School District Board of Education. Real Property Tax. Consolidated.

99-D-808, 99-L-812, 99-L-813 8702 Bessemer Inc. v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County and Cleveland Board of Education.
Cleveland Board of Education v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County and 8702 Bessemer Inc. Real Property Tax. Consolidated.