OHIO BOARD OF TAX APPEALS

2:00 P.M. FRIDAY

September 3, 1999

MERIT DOCKET

96-A-460, 96-A-461, 96-A-462 Rowe-Reilly Corporation dba Rough Brothers v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Case Nos. 92-A-460 and 461 reversed upon Remand. Case No. 92-A-462 reversed in part and remanded upon Remand. Board Members concur.

96-P-1820 Tabor Ridge Apartments, Ltd. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Board of Education of the Berea City School District. Real Property Tax. Board of Revision reversed-remanded. Board Members concur.

97-D-864 Penske Truck Leasing Co., L.P. v. Board of Revision of Franklin County, Auditor of Franklin County and Hilliard CSD Board of Education. Real Property Tax. Value Found. Board Members concur.

97-K-1544 Thomas L. Groseclose v. Roger W. Tracy, Tax Commissioner of Ohio. Income Tax. Tax Commissioner affirmed. Board Members concur.

97-D-1605 Miamisburg City School District Board of Education v. Board of Education of Montgomery County, Auditor of Montgomery County and Sears Roebuck & Co. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

97-D-1656 Miamisburg City School District Board of Education v. Board of Education of Montgomery County, Auditor of Montgomery County and R.M.S. Realty. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

97-D-1657 Miamisburg City School District Board of Education v. Board of Education of Montgomery County, Auditor of Montgomery County and Reed Elsevier, Inc. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

98-T-268, 98-T-312 John M. and Dayne Maple v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board Members concur.

98-L-337 Advantage Tank Lines v. Roger W. Tracy, Tax Commissioner of Ohio. Motor Vehicle Fuel Tax. Tax Commissioner reversed. Board Members concur.

98-M-886 Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Sunwest F.B. Ltd. Partnership. Real Property Tax. Value Found. Board Members concur.

98-A-901 American Municipal Power-Ohio and Elkem Metals Company L.P. v. Washington County Board of Revision, Washington County Auditor and the Warren Local School District Board of Education. Real Property Tax. Decision of Board of Revision vacated-remanded. Board Members concur.

98-D-989 Kraig Brechbuhler v. Roger W. Tracy, Tax Commissioner of Ohio. Real Property Tax. Tax Commissioner affirmed. Board Members concur.

99-T-353 DiCliff Concepts, Inc. v. James J. Lawrence, Tax Commissioner of Ohio. Personal Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

99-L-631 Diversified Leasing LTD v. James J. Lawrence, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

99-S-671 R P Machines Corp. v. James Lawrence, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

99-G-673 Dorothy T. Jablonski v. Roger W. Tracy, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

DISMISSALS AND STIPULATIONS

97-G-6 Dollar Bank FSB v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Dismissed. Board Members concur.

97-G-9 Dollar Bank FSB v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Dismissed. Board Members concur.

97-M-476 West Park Manor, an Ohio General Partnership (Associated Estates Realty) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property tax. Stipulated. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

97-T-1186 People's Federal Savings Bank v. Wayne County Board of Revision and Wayne County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-J-1228 Winnick Alexander & Louis Litoff, TRS. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

97-N-1374 Barberton City School District Board of Education v. Summit County Board of Revision, Summit County Auditor and PPG Industries, Inc. Real Property Tax. Dismissed. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

98-A-12 DSMP Bosworth LTD. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-R-42, 98-R-43 Strongsville Board of Education and City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and 11309, Inc. Real Property Tax. Stipulated. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

98-D-315 Harold LaPine Enterprises v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County and Cleveland MSD Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-D-733 First Healthcare Corporation v. Board of Revision of Summit County, Auditor of Summit County. Real Property Tax. Stipulated. Board Members concur.

98-J-949, 98-J-951 AJ Partners Limited Partnership v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Stipulated. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

98-P-1021 Board of Education of the Kettering Moraine City School District v. Montgomery County Board of Revision, Montgomery County Auditor and Rite Aid of Ohio, Inc. Real Property Tax. Stipulated. Board Members concur.

98-A-1150 Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and DSMP Bosworth LTD. Real Property Tax. Stipulated. Board Members concur.

98-R-1176, 98-R-1179 Spring Hill Villa Dev. Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-M-1289 Boulevard Motel Corp. v. Hamilton County Board of Revision, Hamilton County Auditor and Sycamore community School District. Real Property Tax. Stipulated. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

98-M-1460, 98-M-1461 Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Grekopfixbun Partnership. Real Property Tax. Stipulated. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

99-K-48 Keybank National Association v. Roger W. Tracy, Tax Commissioner of Ohio. Refund. Dismissed. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

99-K-555 Walter F. Ehrnfelt, Mayor of the City of Strongsville v. James J. Lawrence, Tax Commissioner o fOhio and Byelorussian American Community Center. Exemption. Dismissed. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

99-K-556 Strongsville Board of Education v. James J. Lawrence, Tax Commissioner of Ohio and Byelorussian American Community Center. Exemption. Dismissed. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

99-P-740 Jacqueline R. Zimmerman v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Stipulated. Board Members concur.

MISCELLANEOUS

95-K-294 Harsco Corporation v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Certification. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

95-T-922, 95-T-923 Anheuser-Busch, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Certification. Board Members concur.

96-T-476 Edbow, Inc. v. Franklin County Board of Revision, Franklin County Auditor and the Columbus Board of Education. Real Property Tax. Certification. Board Members concur.

96-G-505 AT&T Communications of Ohio, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Finding Jurisdiction. Board Members concur.

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. Granting Motion to Reconsider. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

97-G-7 Dollar Bank FSB v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, the Parma Board of Education. Real Property Tax. Finding Jurisdiction. Board Members concur.

97-G-7 Dollar Bank FSB v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Parma Board of Education. Real Property tax. Dismissing Parma Board of Education as a Party. Board Members concur.

97-G-8, 97-G-29 Dollar Bank FSB v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, the Middleburg Heights Board of Education and Berea Board of Education. Real Property Tax. Finding Jurisdiction. Board Members concur.

97-G-114, 97-G-115 Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor and Comet Group, LTD. Real Property Tax. Finding Jurisdiction. Board Members concur.

97-G-385 Luther House v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Mayfield City School District Board of Education. Real Property Tax. Dismissing Mayfield City School District Board of Education as a Party. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

97-G-412 Greyhound Lines, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, the Cleveland Board of Education. Real Property Tax. Finding Jurisdiction. Board Members concur.

97-G-413 Greyhound Lines, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, the Cleveland Board of Education. Real Property Tax. Finding Jurisdiction. Board Members concur.

97-P-800 Donald L. Moomaw v. Wayne County Board of Revision and the Wayne County Auditor. Real Property Tax. Finding Jurisdiction. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson dissents.

97-L-824 Board of Education of the Columbus City School District v. The Franklin County Board of Revision, the Franklin County Auditor and S/D Holton Holdings, Ltd. (LLC) et al. Real Property Tax. Finding Jurisdiction. Board Members concur.

97-B-881 Just Biz, Inc. v. Huron County Board of Revision, and the Auditor of Huron County. Real Property Tax. Finding Jurisdiction. Board Members concur.

97-M-905 The Pataskala Investment Co., Ltd., and Richard and Loraine Severance v. Licking County Board of Revision, the Licking County Auditor and the Licking Heights Local School District. Real Property Tax. Finding Jurisdiction. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

97-D-1172, 97-D-1173 City of Lancaster v. Fairfield County Budget Commission, Fairfield County Park District, County of Fairfield, Townships of Amanda, Clearcreek, Greenfield, Hocking, Liberty, Madison, Richland, Walnut, Villages of Amanda, Baltimore, Bremen, Carroll, Lithopolis, Millersport, Pleasantville, Rushville, Stoutsville, Sugar Grove, Thurston, West Rushville, and City of Pickerington. Budget Commission. Certification. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

98-S-988 St. John The Baptist Roman Catholic Church v. Roger W. Tracy, Tax Commissioner of Ohio. Exemption. Remand. Board Members concur.

98-L-1012 GEC VEF Commercial Corporation v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Remand. Board Members concur.

98-T-1071 Springwater Cookie & Confections, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Remand. Board Members concur.

98-L-1129 Elyria Board of Education v. Lorain County Board of Revision, Lorain County Auditor and JGT Enterprises, Inc. Real Property Tax. Finding Jurisdiction. Board Members concur.

99-S-514 Albert V. Peterson v. James J. Lawrence, Tax Commissioner of Ohio. Remission. Remand. Board Members concur.

99-P-679 Allied Group Mortgage Co. v. James J. Lawrence, Tax Commissioner of Ohio. Remission. Remand. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

98-L-928 JGT Enterprises, Inc., An Ohio Corporation, and Lorain County Savings & Trust Co. v. Lorain County Board of Revision, Lorain County Auditor and the Elyria Board of Education. Real Property Tax. Denying Appellants' Motion to Consolidate and Ordering Parties to Show Cause.

99-L-220, 99-L-221, 99-L-222 The Columbus City School District v. Franklin County Board of Revision, Franklin County Auditor and SLR Associates of Columbus, L.P. Real Property Tax. Consolidating Appeals and Resetting Hearing.

99-R-980, 99-R-981, 99-R-1000, 99-R-1005* Cleveland Municipal School District Board of Education and EQR-Reserve Square Ltd. v. Cuyahoga County Board of Revision, and Cuyahoga County Auditor. Real Property Tax. Consolidated.

99-J-1087 Burton Auto Care & Maintenance, Inc. v. James J. Lawrence, Tax Commissioner of Ohio. Personal Property Tax. Consolidated.

98-K-706, 98-K-707, 98-K-708, 98-K-709* Cincinnati Gas & Electric Co. v. Clermont County Board of Revision, Clermont County Auditor, Board of Trustees of Pierce Township, New Richmond Exempted Village Board of Education, U.S. Grant Vocational School District Board of Education, Washington Township Board of Trustees and the city of Moscow. Real Property Tax. Modifying Scheduling of Appeals.

*Issued Previously