BOARD OF TAX APPEALS

3:00 P.M. FRIDAY

September 17, 1999

MERIT DOCKET

97-D-1184 Crestmont Nursing Home North Corp. v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County and Lakewood Bd. of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

97-D-1198 Higbee Company v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County and Rocky River Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

97-S-1288 Emerson Electric Company & Subsidiaries v. Roger W. Tracy, Tax Commissioner of Ohio. Corporate Franchise Tax. Tax Commissioner affirmed. Board Members concur.

97-D-1604 Miamisburg City School District Board of Education v. Board of Revision of Montgomery County, Auditor of Montgomery County and Springboro Green LTD Partnership. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

97-D-1688 Miamisburg City School District Board of Education v. Board of Revision of Montgomery County, Auditor of Montgomery County and Esther M. Philhower. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

97-D-1690 Miamisburg City School District Board of Education v. Board of Revision of Montgomery County, Auditor of Montgomery County and CB Development Co. Trust. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

97-D-1691 Miamisburg City School District Board of Education v. Board of Revision of Montgomery County, Auditor of Montgomery County and 228 Partners. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

97-D-1698 Margaret J. Kimbler v. Board of Revision of Hamilton County and Auditor of Hamilton County. Real Property Tax. Board of Revision reversed-remanded. Board Members concur.

98-D-4 Suzanne M. Hasl v. Board of Revision of Hamilton County and Auditor of Hamilton County. Real Property Tax. Board of Revision reversed-remanded. Board Members concur.

98-D-34, 98-D-101 HRC Limited Partnership I v. Board of Revision of Montgomery County, Auditor of Montgomery County and Miamisburg CSD Board of Education.
Miamisburg City CSD Board of Education v. Board of Revision of Montgomery County, Auditor of Montgomery County and HRC Limited Partnership I. Real Property Tax. Lack of Jurisdiction-dismissed in Case No. 98-D-101. Finding Jurisdiction in Case No. 98-D-34. Board Members concur.

98-D-151 The Hermitage Club Company v. Board of Revision of Hamilton County, Auditor of Hamilton County. Real Property Tax. Board of Revision reversed-remanded. Board Members concur.

98-D-217 Beverly Olinger v. Board of Revision of Hamilton County and Auditor of Hamilton County. Real Property Tax. Board of Revision reversed-remanded. Board Members concur.

98-T-462 William O. and Joan E. Clarkin v. Franklin County Board of Revision and the Auditor of Franklin County. Real Property Tax. Value Found. Board Members concur.

98-N-692 R. L. Polk & Company v. Board of Revision of Hamilton County, the Hamilton County Auditor and the Cincinnati School District Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

98-S-694 Dr. Marlin F. Troiano v. Franklin County Board of Revision, Franklin County Auditor and the Dublin City School District Board of Education. Real Property Tax. Value Found. Board Members concur.

98-J-927 Carol Jeanne Whitlatch v. Roger W. Tracy, Tax Commissioner of Ohio. Remission. Tax Commissioner affirmed. Board Members concur.

98-N-1022 Board of Education of the Kettering-Moraine City Schools v. Montgomery County Board of Revision and Auditor and Spath Enterprises. Real Property Tax. Value Found. Board Members concur.

98-K-1336, 98-K-1337 Charles Alter, as Trustee under Joseph Lefkowitz Revocable Trust dated Sept. 20, 1992 (39.54%), et al. v. Franklin County Board of Revision, Franklin County Auditor and the Columbus City Schools District. Real Property Tax. Decision of Board of Revision vacated-remanded. Board Members concur.

99-S-645 Victor J. Talamo v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Board of Revision affirmed. Board Members concur.

99-N-707 Cheryl DeLoye, dba Park Street Florist v. James J. Lawrence, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

DISMISSALS AND STIPULATIONS

96-N-1743 The Arcade Company Limited v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-P-408 Donald R. Kenney v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Westlake Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-L-15ll Elyria Savings & Trust National Bank v. Lorain County Board of Revision, Lorain County Auditor and Elyria Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-N-1661, 97-N-1684, 97-N-1685 Lincoln Towers Limited Partnership and Northwestern National Life Insurance Co. and Berea Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-L-72 Miami View Golf Club, Inc. v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Dismissed. Board Members concur.

98-R-125 Forest City Rental Prop. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-D-898, 98-D-899 City of Lancaster v. Fairfield County Budget Commission, Fairfield County Park District, County of Fairfield, Townships of Amanda, Clearcreek, Hocking, Liberty, Madison, Pleasant, Richland, Walnut, Villages of Amanda, Baltimore, Bremen, Carroll, Lithopolis, Millersport, Pleasantville, Rushville, Stoutsville, Sugar Grove, Thurston, West Rushville, and City of Pickerington. Budget Commission. Dismissed. Board Members concur.

98-N-1105 Elyria Savings & Trust National Bank v. Lorain County Board of Revision, the Lorain County Auditor and the Elyria Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-A-1143 Fairpark Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Heights/University Heights Board of Education. Real Property Tax. Dismissed. Board Members concur.

98-M-1209, 98-M-1210 Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and The Arcade Company Limited. Real Property Tax. Stipulated. Board Members concur.

98-N-1380 Donald R. Kenney v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Westlake Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-P-1387, 98-P-1388, 98-P-1389, 98-P-1390, 98-P-1391, 98-P-1392, 98-P-1438 Zincap Realty Corp., et al., Solon Park Apts. II, Solon Park Apts. III v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-P-135, 99-P-136 Charter One Bank FSB as successor in interest to Keystone Savings & Loan Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-P-202, 99-P-203 Donald C. Matz & Paul R. Hughes v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Warrensville Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-A-371 NFI MetroCenter I Associates v. Franklin County Board of Revision, Franklin County Auditor and the Dublin City Schools Board of Education. Real Property Tax. Stipulated. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

99-P-419 Bon - ing, Inc. v. Franklin County Board of Revision, Franklin County Auditor and Gahanna-Jefferson Public Schools Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-M-498 Snap-on-Incorporated v. James J. Lawrence, Tax Commissioner of Ohio. Franchise Tax. Dismissed. Board Members concur.

99-L-527 Dennis and Radonna Day v. Tuscarawas County Board of Revision and Tuscarawas County Auditor. Real Property Tax. Dismissed. Board Members concur.

99-S-715 86-108 West Main Street, Ltd. v. Licking County Board of Revision and the Auditor of Licking County. Real Property Tax. Dismissed. Board Members concur.

MISCELLANEOUS

97-D-599, 97-D-631 Painesville City Local Schools Board of Education v. Board of Revision of Lake County, Auditor of Lake County and E & D International, Inc. Real Property Tax. Finding Jurisdiction. Board Members concur.

97-P-900 Park Ohio Industries, Inc./Park Drop Forge v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland School District. Real Property Tax. Finding Jurisdiction. Board Members concur.

97-A-1095 Owens Corning Fiberglass v. Licking County Board of Revision and Licking County Auditor. Real Property Tax. Finding Jurisdiction. Board Members concur.

97-D-1102, 97-D-1103 Strongsville Board of Education and the City of Strongsville v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County and Strongsville Lodging Associates I Limited Partnership. Real Property Tax. Finding Jurisdiction. Board Members concur.

97-T-1214 Webb Corporation v. Lucas County Board of Revision, the Auditor of Lucas County and the Toledo Public Schools Board of Education. Real Property Tax. Finding Jurisdiction. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

97-P-1675 Mitchellace, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Remand. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

97-P-1664, 97-P-1665 Canton City School District Board of Education v. Stark County Board of Revision, the Stark County Auditor and Columbia CSA/HS Greater Canton Area Healthcare System LP. Real Property Tax. Finding Jurisdiction. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

96-P-1460, 96-P-1461 Wheeling-Pittsburgh Steel Corp. and WPC Land Company v. Belmont County Board of Revision and the Belmont County Auditor. Real Property Tax. Scheduling.

97-R-1618 Meijer, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Granting Pro Hac Vice Request.

98-P-1211, 98-P-1212 Cleveland Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and John Gnandt. Real Property Tax. Denying Motion.

98-D-1353 Gary R. Danner v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Granting Appellee's motion to withdraw motion to dismiss.

99-T-1011, 99-T-1035, 99-T-1036 Mayfield City School District Board of Education and Trebmal Landerhaven v. Cuyahoga County Board of Revision, Cuyahoga County Auditor. Real Property Tax. Consolidated.