OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

October 22, 1999

MERIT DOCKET

96-T-1215, 96-T-1216 Township of Green v. Gallia County Budget Commission; Villages of Centerville, Cheshire, Crown City, Rio Grand and Vinton. Budget Commission. Allocating Funds. Board Members concur.

97-A-1209 Meijer, Inc. v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Value Found. Board Members concur.

97-B-1212, 97-B-1213 Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Chagrin Valley Hunt Club. Real Property Tax. Lack of Jurisdiction-dismissed. Ms. Jackson and Mr. Manoranjan concur; Mr. Johnson not participating.

97-B-1543 A, B, Reo II, L.L.C. v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Remanded with Instructions. Board Members concur.

98-B-313 Prime Properties, LTD Partnership v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Remanded with Instructions. Board Members concur.

98-B-314 Prime Properties, LTD Partnership v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Remanded with Instructions. Board Members concur.

98-J-760 Troy CMBS Property L.L.C. v. Hamilton County Auditor and Hamilton County Board of Revision. Real Property Tax. Board of Revision reversed-remanded with Instructions. Board Members concur.

98-M-985 Board of Education of the Kettering-Moraine City School District v. Montgomery County Board of Revision, Montgomery County Auditor and William M. Powers, Jr. and Ruth A. Powers. Real Property Tax. Value Found. Board Members concur.

98-A-1027 Diab Shteiwi, Responsible Party of Shan Enterprises, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

98-J-1056 Board of Education of the Toledo Public Schools v. Lucas County Auditor, Lucas County Board of Revision and S & M Property Investments. Real Property Tax. Value Found. Mr. Johnson and Mr. Manoranjan concur; Ms. Jackson not participating.

98-A-1057 Toledo City Schools Board of Education v. Lucas County Board of Revision, Lucas County Auditor and Manhattan Plaza Ltd. Partnership. Real Property Tax. Value Found. Mr. Johnson and Mr. Manoranjan concur; Ms. Jackson not participating.

99-L-603 Tension Construction Co. v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Board of Revision affirmed. Board Members concur.

99-L-668 David M. Williams v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Board of Revision affirmed. Board Members concur.

99-R-868 through 99-R-937 Lake Buckhorn Property Owners Association, Inc. v. Holmes County Board of Revision and the Holmes County Auditor. Real Property Tax. Decision of Board of Revision vacated-remanded with instructions. Board Members concur.

99-K-940 Thomas Franki Ferenczy v. James J. Lawrence, Tax Commissioner of Ohio. Income Tax. Lack of Jurisdiction-dismissed. Board Members concur.

99-S-1007 Sami Management, Inc. v. James J. Lawrence, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

DISMISSALS AND STIPULATIONS

97-R-1536 Lutheran Social Services of Central Ohio, Delaware H.S. v. Delaware County Board of Revision, Delaware County Auditor and Delaware Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-P-5, 98-P-6, 98-P-7 Western Woods Mall, Inc. v. Hamilton County Board of Revision, Hamilton County Auditor, Cincinnati City School District Board of Education and Oak Hills Local School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-R-62 Society National Bank v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-R-766 Ohio National Bank of Columbus v. Franklin County Board of Revision, Franklin County Auditor and Columbus City Schools Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-R-767 Ohio National Bank of Columbus v. Franklin County Board of Revision, Franklin County Auditor and Columbus City Schools Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-R-770 Ohio National Bank of Columbus v. Franklin County Board of Revision, Franklin County Auditor and Columbus City Schools Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-R-771 Ohio National Bank of Columbus v. Franklin County Board of Revision, Franklin County Auditor and Columbus City Schools Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-R-772 Ohio National Bank of Columbus v. Franklin County Board of Revision, Franklin County Auditor and Columbus City Schools Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-R-773 Ohio National Bank of Columbus v. Franklin County Board of Revision, Franklin County Auditor and Columbus City Schools Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-M-887 Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Capreit Woodhawk Club, Ltd. Real Property Tax. Stipulated. Board Members concur.

98-R-1205 Board of Education of the Dublin City School District v. Franklin County Board of Revision, Franklin County Auditor and Dick Ruhl Properties, Inc. Real Property Tax. Stipulated. Board Members concur.

99-R-1265 Francis and Alma Bigam v. Summit County Board of Revision, Summit County Auditor and Cuyahoga Falls Board of Education. Real Property Tax. Dismissed. Board Members concur.

MISCELLANEOUS

97-D-341 North Olmsted Golf Course, Inc. v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County and North Olmsted Board of Education. Real Property Tax. Certification. Board Members concur.

97-D-1516, 97-D-1517 City of East Liverpool v. Columbiana County Budget Commission; T ownships of Butler, Center, Elkrun, Fairfield, Franklin, Hanover, Knox, Liverpool, Madison, Middleton, Perry, Salem, St. Clair, Unity, Washington, Wayne, West and Yellow Creek; Villages of Columbiana, Lisbon, Summitville, Hanoverton, Rogers, Washingtonville, Leetonia, New Waterford, Salineville, and Wellsville; Cities of Salem, and East Palestine; and Columbiana County Park District. Budget Commission. Certification. Board Members concur.

98-T-59 Larry E. Miller v. Roger W. Tracy, Tax Commissioner of Ohio. Motor Vehicle Fuel Tax. Remand. Board Members concur.

98-A-322 City of Parma Heights and Voinovich-Carney Ice Facilities Group, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Parma City School District Board of Education. Real Property Tax. Dismissing Board of Education as a Party. Board Members concur.

98-B-697 Dayton-Phoenix Group, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board Members concur.

98-B-744 First Devonshire Associates, Ltd. v. Licking County Board of Revision and the Licking County Auditor. Real Property Tax. Finding Jurisdiction. Board Members concur.


98-B-1182, 98-B-1183, 98-B-1184 Cuyahoga Metropolitan Housing Authority v. Roger W. Tracy, Tax Commissioner of Ohio. Exemption. Remand. Board Members concur.

98-L-1245 The Greater Cleveland Regional Transit Authority v. Roger W. Tracy, Tax Commissioner of Ohio. Exemption. Remand. Board Members concur.

98-A-1283 Bank One, Youngstown, N.A., & Affiliated Corporations v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Remand. Board Members concur.

99-B-710 Tom Ahl Chrysler Plymouth, Inc., dba Tom Ahl Motor Cars v. James J. Lawrence, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

97-R-369, 99-S-1310* Edgewater Yacht Club v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Cleveland Board of Education. Real Property Tax. Consolidated.

98-P-1014* Board of Education of the Vandalia-Butler City School District v. Montgomery County Board of Revision, the Montgomery County Auditor and the City of Dayton. Real Property Tax. Granting Motion to File Amicus Curiae Brief.

99-R-108, 99-R-109, 99-R-123, 99-R-124 Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Riverview, Inc. Real Property Tax. Granting Motion to Compel Discovery.

99-T-291, 99-T-292* Health World, Inc. v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Euclid City School District Board of Education. Real Property Tax. Compelling Discovery.

99-R-1012, 99-B-1122* Mayfield City School District Board of Education and Gates Mills I, Ltd. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidated.

99-M-1315, 99-M-1319* Terry David T. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Strongsville Board of Education. Real Property Tax. Consolidated.

*Issued Previously