12:00 P.M. FRIDAY
October 8, 1999
96-M-1468 Centerior Fuel Corporation v. Roger W. Tracy, Tax Commissioner
of Ohio. Personal Property Tax. Tax Commissioner reversed.
Board Members concur.
96-M-1469 OES Fuel Incorporated v. Roger W. Tracy, Tax Commissioner
of Ohio. Personal Property Tax. Tax Commissioner reversed.
Board Members concur.
96-M-1483 Penn Fuel Corporation v. Roger W. Tracy, Tax Commissioner
of Ohio. Personal Property Tax. Tax Commissioner reversed.
Board Members concur.
97-A-1552 Miamisburg City School District Board of Education v.
Montgomery County Board of Revision, Montgomery County Auditor,
and Norman Estates, Ltd. Real Property Tax. Lack of Jurisdiction-dismissed.
Board Members concur.
98-L-987 Lily Ng, Pro Se v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and the Shaker Heights Board of Education.
Real Property Tax. Lack of Jurisdiction-dismissed. Board Members
concur.
99-J-523 Wayne D. Tecil v. James J. Lawrence, Tax Commissioner
of Ohio. Personal Property Tax. Tax Commissioner affirmed.
Board Members concur.
99-G-1060 Mousa Z. Kakish v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.
99-G-1062 Mousa Z. Kakish v. Summit County Board of Revision and
the Summit County Auditor. Real Property Tax. Lack of Jurisdiction-dismissed.
Board Members concur.
96-T-977, 96-T-978 Strongsville Board of Education and City of Strongsville v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor and Roberts
Associates, Ltd. Partnership. Real Property Tax. Dismissed.
Board Members concur.
97-T-240 Novy Family Partnership v. Cuyahoga County Board of Revision
and Cuyahoga County Auditor. Real Property Tax. Stipulated.
Board Members concur.
97-M-664 V.F. Holdings v. Cuyahoga County Board of Revision, and
Cuyahoga County Auditor. Real Property Tax. Stipulated. Board
Members concur.
97-L-1074 West Salem Ltd. v. Wayne County Board of Revision and
Wayne County Auditor. Real Property Tax. Dismissed. Board Members
concur.
97-D-1306 Lawnfair Apartments v. Board of Revision of Summit County,
Auditor of Summit County and Copley-Fairlawn Board of Education.
Real Property Tax. Stipulated. Board Members concur.
97-L-1424 Windsor Park - 1988 et al. v. Board of Revision of Summit
County, Auditor of Summit County and Copley-Fairlawn Board of
Education. Real Property Tax. Stipulated. Board Members concur.
97-D-1500 New Highland Greens Assoc. v. Board of Revision of Butler
County, Auditor of Butler County and Lakota City School District
Board of Education. Real Property Tax. Stipulated. Board Members
concur.
97-A-1671 Darley Properties, Inc. v. Cuyahoga County Board of
Revision, Cuyahoga County Auditor and Cleveland Board of Education.
Real Property Tax. Stipulated. Board Members concur.
97-J-1703 Trotwood-Madison City School District Board of Education
v. Montgomery County Board of Revision, Montgomery County Auditor
and Ronald G. Joseph. Real Property Tax. Dismissed. Board Members
concur.
98-K-60, 99-K-1291 Kensington Partners Limited Partnership v. Cuyahoga County Board
of Revision, Cuyahoga County Auditor and Westlake Board of Education.
Real Property Tax. Stipulated. Board Members concur.
98-N-233 Irving B. & Deborah Marks v. Roger W. Tracy, Tax
Commissioner of Ohio. Personal Income Tax. Dismissed. Board
Members concur.
98-S-498 John W. Messmore v. Franklin County Board of Revision,
Franklin County Auditor and Westerville City School District Board
of Education. Real Property Tax. Stipulated. Board Members
concur.
98-J-516 Border Express LLC v. Lake County Board of Revision,
Lake County Auditor and Willoughby City Board of Education. Real
Property Tax. Dismissed. Board Members concur.
98-A-539 North Ridge Entrees, Inc., dba Sam & Tommys v. Roger
W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Dismissed.
Board Members concur.
98-A-572 Prime Properties Limited Partnership v. Cuyahoga County
Board of Revision and Cuyahoga County Auditor. Real Property
Tax. Stipulated. Board Members concur.
98-J-812 Lakeland Inn, Inc. v. Lake County Board of Revision,
Lake County Auditor and Kirtland Local School District Board of
Education. Real Property Tax. Stipulated. Board Members concur.
98-G-815 Hendon DDRC BP LLC v. Trumbull County Board of Revision
and Trumbull County Auditor. Real Property Tax. Stipulated.
Board Members concur.
98-N-1000 Board of Education of the Worthington City School District
v. Franklin County Board of Revision, Franklin County Auditor
and Essex House Condominium Corp. Real Property Tax. Stipulated.
Board Members concur.
98-L-1091, 98-L-1127 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.
98-A-1109 Elyria Savings & Trust National Bank v. Lorain County
Board of Revision and Lorain County Auditor. Real Property Tax.
Dismissed. Board Members concur.
98-L-1187 Transtar Industries, Inc. v. Roger W. Tracy, Tax Commissioner
of Ohio. Use Tax. Dismissed. Board Members concur.
98-P-1211, 98-P-1212 Cleveland Board of Education v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and John Gnandt. Real Property Tax.
Dismissed. Board Members concur.
99-D-131, 99-D-132, 99-D-133, 99-D-134 Susan M. Friedman, Robert Milstein, and Mark Milstein v. Board
of Revision of Cuyahoga County, Auditor of Cuyahoga County and
Cleveland Board of Education. Real Property Tax. Dismissed.
Board Members concur.
99-N-420 National Church Residences of Gahanna 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-G-469, 99-G-470 LCW Associates, LTD v. Cuyahoga County Board of Revision, the
Cuyahoga County Auditor and the Lakewood City School District
Board of Education. Real Property Tax. Stipulated. Board Members
concur.
99-K-567 Abercrombie & Fitch Stores, Inc. v. James J. Lawrence,
Tax Commissioner of Ohio. Refund. Dismissed. Board Members
concur.
99-J-660 Parker Hannifin Corporation v. Ashtabula County Board
of Revision, and Ashtabula County Auditor. Real Property Tax.
Stipulated. Board Members concur.
97-B-300, 97-B-301, 97-B-304, 97-B-305, 97-B-310, 97-B-323 City
of Strongsville and Strongsville Board of Education v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor and the Glidden
Co.
Cuyahoga County Board of Revision, Cuyahoga County Auditor and
the Glidden Co. v. City of Strongsville and Strongsville Board
of Education. Real Property Tax. Finding Jurisdiction. Board
Members concur.
97-T-1286 Nordonia Hills Board of Education v. Summit County Board
of Revision, the Summit County Auditor, Dorts Ltd. Liability Co.,
and Kohl's Department Stores. Real Property Tax. Approving Stipulation
and Remanding Appeal. Board Members concur.
97-K-1556 Rex Welding, Inc. v. Roger W. Tracy, Tax Commissioner
of Ohio. Sales Tax. Remand. Board Members concur.
97-M-1572 The Seven Hills Schools v. Roger W. Tracy, Tax Commissioner
of Ohio. Exemption. Certification. Board Members concur.
98-S-470 John Davis Responsible Party Firelands Inn, Inc., dba
Firelands Inn v. Roger W. Tracy, Tax Commissioner of Ohio. Sales
Tax. Remand. Board Members cocnur.
98-N-661 AmeriSource Corporation v. Roger W. Tracy, Tax Commissioner
of Ohio. Personal Property Tax. Remand. Board Members concur.
98-G-874 Lisa Uhrig Brady, Responsible Party of Movie World Pizza,
Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax.
Remand. Board Members concur.
98-S-1103 Hearthsong, Inc. v. Roger W. Tracy, Tax Commissioner
of Ohio. Personal Property Tax. Remand. Board Members concur
99-J-753 Terrace Point Ltd. v. Cuyahoga County Board of Revision
and Cuyahoga County Auditor. Real Property Tax. Remand. Board
Members concur.
98-N-920 Aldi, Inc. v. Belmont County Board of Revision and Belmont County Auditor. Real Property Tax. Granting Motion to Compel Discovery.