OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

November 5, 1999

MERIT DOCKET

97-D-1488 B. Walker & Associates v. Board of Revision of Hamilton County and Auditor of Hamilton County. Real Property Tax. Value Found. Board Members concur.

98-D-743 Larry Mardin Tolbert and Barbara J. Tolbert v. Board of Revision of Hamilton County and Auditor of Hamilton County. Real Property Tax. Board of Revision affirmed. Board Members concur.

98-M-999 Englewood Manor, Inc. v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Value Found. Board Members concur.

99-M-355 Harold W. Porginski, Jr. v. Franklin County Board of Revision, the Franklin County Auditor and the Board of Education of the Columbus City School District. Value Found. Board Members concur.

99-M-600 Harold Smith v. Harrison County Board of Revision and the Harrison County Auditor. Real Property Tax. Value Found. Board Members concur.

99-M-834 Barry Company v. James J. Lawrence, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

DISMISSALS AND STIPULATIONS

96-D-1218 Board of Education of Worthington City School District v. Board of Revision of Franklin County, Auditor of Franklin County and Ameritech. Real Property Tax. Stipulated. Board Members concur.

97-P-339* Park West Apartments v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-G-1065, 97-G-1144 Board of Education for Maumee City Schools, Joseph Brothers Realty, Inc. v. Lucas County Board of Revision, Lucas County Auditor. Real Property Tax. Stipulated. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

97-D-1080 Prefco IV Limited Partnership, et al. v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-J-1711 Spitz Irving B, et al. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and East Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-D-158 PHC Operating Corporation v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County and Berea CSD Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-N-244, 98-N-252 Community Development Properties-Cleveland, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-M-316 Thrift Fed Sav & Loan Assoc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-N-583 RAS Partnership v. Lake County Board of Revision, Lake County Auditor and Mentor Exempted Village School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

98-G-642 Society National Bank, nka Key Corp. and Prefco IV Ltd. Part. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and East Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-G-732, 98-G-742 Elyse C. Ferber and Firelands Board of Education v. Lorain County Board of Revision and Lorain County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-G-908 Ohio Commercial Limited Liability Company v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-D-1106 Giselle Murello and Key Corp. dba Key Bank successor to original lessee First Lorain Trust Co. v. Board of Revision of Lorain County, Auditor of Lorain County and Amherst Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-K-1180, 98-K-1181 Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Private Physicians Office Building Partnership. Real Property Tax. Stipulated. Board Members concur.

98-B-1310, 98-B-1311 Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Zaremba Cleveland Communities, Inc. Real Property Tax. Dismissed. Board Members concur.

98-G-1463, 99-G-76, 99-G-77 Stuart House Apts., Ltd. and Cleveland Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-K-80, 99-K-81 Clifton Plaza Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-K-137, 99-K-138 Ashby Terrace Apartments v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-P-249, 99-N-250 Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and The Euclid Chemical Co., an Ohio Gen. Partnership. Real Property Tax. Stipulated. Board Members concur.

99-G-285, 99-G-286, 99-G-295, 99-G-296 Charter One Bank F.S.B. as Successor in Interest to Thrift Fed Sav & Loan Assn. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-T-443, 99-T-444 2501 St. Clair, Inc., an Ohio Corp. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-D-570, 99-D-571 Euclid School District Board of Education v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County and Michael J. McDonald TRS. Real Property Tax. Stipulated. Board Members concur.

99-M-610 UCCV, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Warrensville Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-G-752 South-Westerly Associates v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Lakewood Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-G-805 Richard G. Brown v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-A-864 William S. Johnson v. Clark County Board of Revision and Clark County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-G-867 Francis L. and Glena V. Jahn v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Dismissed. Board Members concur.

99-L-1056 Timothy E. Cassady and Glenda L. Cassady v. Fairfield County Board of Revision and Fairfield County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-S-1148, 99-P-1154 M. Weingold & Co., Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland East/River Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-G-1152, 99-M-1204 Weingold, Jack v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-S-1155, 99-S-1156 Ambassador Associates Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Shaker Heights Board of Education. Real Property Tax. Dismissed. Board Members concur.

99-G-1188, 99-G-1203 North Olmsted Associates, An Ohio General Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and North Olmsted Board of Education. Real Property Tax. Dismissed. Board Members concur.

99-B-1221 William Souders v. Columbiana County Board of Revision and Columbiana County Auditor. Real Property Tax. Dismissed. Board Members concur.

99-P-1263 Dublin City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor and Weybridge-Village Sq., LLC. Real Property Tax. Stipulated. Board Members concur.

99-T-1268 North Olmsted City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Jack and Jacqueline Boss. Real Property Tax. Stipulated. Board Members concur.

99-G-1735 Ford Motor Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board Members concur.

MISCELLANEOUS

96-L-225 Paul Jones, dba Porap Associates v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Certification. Board Members concur.

97-L-1294 Akron City School District Board of Education v. Summit County Board of Revision, Summit County Auditor and the Akron Coca-Cola Bottling Co. Real Property Tax. Finding Jurisdiction. Board Members concur.

98-A-1164, 98-A-1165, 98-A-1166 Burrows Company v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board Members concur.

98-J-1170 Chesterland Grill & Tavern, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.

98-D-1353 J-Tea Inc., dba Submarine House 5 v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.

99-S-513 Ford Consumer Finance Co., Inc. v. James J. Lawrence, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.

99-T-1085 Carnegie Holding Trust v. Lake County Board of Revision, Lake County Auditor and Painesville Township Local School District Board of Education. Real Property Tax. Remand. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

97-D-1516, 97-D-1517* City of East Liverpool v. Columbiana County Budget Commission, et al. Budget Commission. Notice of Hearing to Present any and all Additional Evidence.

98-G-412* L-S II Electro Galvanizing Company v. Roger W. Tracy, Tax Commissioner of Ohio and L-S II Electro Galvanizing Company v. James J. Lawrence, Tax Commissioner of Ohio. Consolidated.

98-K-664, 98-K-665, 98-K-666, 98-K-667, 98-K-668, 98-K-669, 98-K-670* United Telephone Company of Ohio v. Roger W. Tracy, Tax Commissioner of Ohio. Public Utility Property Tax. Designating Appeals as Complex Litigation and Scheduling Matters for Hearing.

98-D-940 Oasis Corporation v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Granting an Application to Appear and act pro hoc vice.

98-P-1249, 98-P-1250, 98-P-1251, 98-P-1252, 99-P-1452, 99-P-1479* City of Columbus, Columbus City School District Board of Education v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Consolidated.

99-D-756, 99-D-757, 99-D-791, 99-D-792* Charter One Bank F.S.B. As Successor in Interest To Womens Fed Sav & Loan Assn. of Cleveland and Euclid Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidated.

99-N-1074, 99-N-1075* National City Bank of Cleveland and Edward Vlasak v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Bedford Board of Education. Real Property Tax. Consolidated.

99-G-1187, 99-G-1194, 99-G-1211* 4879 Columbia Road Company and North Olmsted City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidated.

99-L-1212* The North Olmsted City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Associated Estates Realty Corp. Real Property Tax. Granting Motion to Extend Discovery Time.

99-M-1369, 99-M-1446* Poltava Center and Parma City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidated.

99-M-1414, 99-M-1447* UCAR Carbon Co. and Parma City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidated.

*Issued Previously