OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

September 24, 1999

MERIT DOCKET

97-K-345 Terry, David T. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Strongsville Board of Education and the City of Strongsville. Real Property Tax. Value Found. Board Members concur.

97-M-895 Columbus Medical Equipment, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed in part and reversed in part. Board Members concur.

98-A-27 Overnite Transportation Company v. Hamilton County Board of Revision, Hamilton County Auditor and the Board of Education of the Princeton City School District. Real Property Tax. Board of Revision affirmed. Board Members concur.

98-S-1023 Board of Education of the Kettering-Moraine City Schools v. Montgomery County Board of Revision, Montgomery County Auditor and TATCO Development, Ltd. Real Property Tax. Value Found. Board Members concur.

98-T-1035 Byers Enterprises, Inc., dba Reno Mini Market v. Roger W. Tracy, Tax Commissioner of Ohio. Motor Vehicle Fuel Tax. Tax Commissioner affirmed. Board Members concur.

99-L-337 Steve A. Green v. Franklin County Board of Revision, Franklin County Auditor and the City of Columbus Board of Education. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

99-S-524 Timothy L. Berridge v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Income Tax. Lack of Jurisdiction-dismissed. Board Members concur.

99-S-525 Timothy L. Berridge v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Income Tax. Lack of Jurisdiction-dismissed. Board Members concur.

99-J-599 Randolph S. Karns, and Doreen G. Karns v. James J. Lawrence, Tax Commissioner of Ohio. Income Tax. Lack of Jurisdiction-dismissed. Board Members concur.

99-M-670 Ronald L. Roddy v. James J. Lawrence, Tax Commissioner of Ohio. Remission. Tax Commissioner affirmed. Board Members concur.

99-T-748 Gas Depot, Inc. v. James J. Lawrence, Tax Commissioner of Ohio. Motor Vehicle Fuel Tax. Tax Commissioner affirmed. Board Members concur.

DISMISSALS AND STIPULATIONS

98-B-548, 98-B-549 Halpert Jeep/Eagle, Inc. v. Lake County Board of Revision, Lake County Auditor and Painesville Township Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-S-1028 Firelands Retirement Center v. Lorain County Board of Revision, Lorain County Auditor and the Oberlin City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-M-749 Mark J. Saltzman, Trustee v. Lake County Board of Revision, Lake County Auditor and Mentor City Board of Education. Real Property Tax. Dismissed. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

MISCELLANEOUS

96-N-1388 Ameritech v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Brecksville/Broadview Heights Board of Education. Real Property Tax. Finding Jurisdiction. Board Members concur.

98-A-487* Hypabyssal, Ltd. v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Granting Motion to Compel. Board Members concur.

98-A-1206, 98-A-1207, 98-A-1215 NorthPoint Athletic Club II, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Establishing Jurisdiction over Property Owner and Scheduling Matter for Hearing. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

97-D-1090, 97-D-1094* Lubrizol Corporation v. Board of Revision of Lake County, Auditor of Lake County and Wickliffe CSD Board of Education.
Lubrizol Corporation v. Board of Revision of Lake County, Auditor of Lake County and Painesville Twp. Board of Education. Real Property Tax. Notice of Case Reassignments.

99-A-824, 99-A-825 Lancashire Towers Associates, L.P. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Heights/Univerity Heights City School district Board of Education. Real Property Tax. Consolidated.

99-N-941, 99-N-942 PMX Ohio Corporation v. Thomas Zaino, Tax Commissioner of Ohio. Personal Property Tax. Consolidated.

99-K-950, 99-K-951, 99-K-952, 99-K-953 Aluminum Company of America v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Cuyahoga Heights Board of Education and Cleveland Board of Education. Real Property Tax. Consolidated.

99-G-1114, 99-G-1115 M & S Realty LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Warrensville Heights Board of Education. Real Property Tax. Consolidated.

99-M-1165, 99-M-1196 Regency Centers L.P. v. Delaware County Board of Revision, the Delaware County Auditor and the Westerville Board of Education. Real Property Tax. Consolidated.

99-L-1199, 99-L-1200 Cleveland Steel Warehouse v. Summit County Board of Revision, Summit County Auditor and Nordonia Hills Board of Education. Real Property Tax. Consolidated.

*Issued Previously