OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

December 3, 1999

MERIT DOCKET

97-G-1608 Robert Riley, dba Bob Riley Foreign Auto Repair v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

98-N-305 Stacy M. Henry, dba Dynamic Janitorial & Cleaning Services v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

98-G-370 Brian C. Bleggi, Inc. DBA On The Way v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

98-G-371 PaPa Aldo's Pizza, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

98-T-519 American Business Corporation v. Lake County Board of Revision, the Auditor of Lake County, and the Willoughby-Eastlake City School District Board of Education. Real Property Tax. Value Found. Board Members concur.

98-J-991 Cozy Meats, Inc., dba Cozy Meats v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

98-J-1031 Miamisburg City School District Board of Education v. Board of Revision of Montgomery County and Montgomery County Auditor and HCR Limited Partnership 1. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

99-N-528 Ivan J. and Mildred L. Klayman v. James Lawrence, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

99-P-533 11-15 8^th LLC n/k/a 11-15 E. 8^th LLC v. James J. Lawrence, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

99-L-526 Deborah Latham White v. James J. Lawrence, Tax Commissioner of Ohio. Income Tax Refund. Lack of Jurisdiction-dismissed. Board Members concur.

99-G-1083 Michael J. Ford v. James J. Lawrence, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner reversed. Board Members concur.

DISMISSALS AND STIPULATIONS

96-G-919, 99-G-326 Cleveland Board of Education and Lexington Village Associates, (Phase I) v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-T-970 Prefco IV Ltd. Partnership v. Clermont County Board of Revision and Clermont County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-M-1114 Meijer Inc. v. Clermont County Board of Revision, Clermont County Auditor and West Clermont Local School District. Real Property Tax. Stipulated. Board Members concur.

97-T-1192 Robert M. Levin and Maxine G. Levin, Co-Trustees v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-D-1195 Tallmadge Board of Education v. Board of Revision of Summit County, Auditor of Summit County and SidCo Associates, L.L.C. Real Property Tax. Dismissed. Board Members concur.

98-M-418 The Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor and Donald R. Kenney, TR. Real Property Tax. Stipulated. Board Members concur.

98-M-671 Meijer Inc. v. Clermont County Board of Revision, Clermont County Auditor and West Clermont Local School District. Real Property Tax. Stipulated. Board Members concur.

98-T-856 Mason Shopping Center Partnership v. Warren County Board of Revision, Warren County Auditor and Mason City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-T-871 Western Auto Supply Company v. Delaware County Board of Revision, Delaware County Auditor and the Board of Education of the Delaware City Schools. Real Property Tax. Stipulated. Board Members concur.

98-T-877 The Dow Chemical Company v. Licking County Board of Revision and Licking County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-M-982 Board of Education of the Kettering Moraine City School District v. Montgomery County Board of Revision, Montgomery County Auditor and Discovery Cottage, Inc. Real Property Tax. Stipulated. Board Members concur.

98-P-1053 Limited Distribution Services, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Dismissed. Board Members concur.

98-P-1145 Rosenthal, Janet, Trustee of the Janet Rosenthal Invervivos Revocable Trust v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-L-1167 CDW Realco, Inc. (Wesco Distribution, Inc.) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-N-1426, 98-N-1427 Charter One Bank F.S.B. as Successor in Interest to Womens Fed Sav & Loan Assn. v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Rocky River Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-P-276 Orchem Corporation v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board Members concur.

99-D-379, 99-D-380 Weston Inc. v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County and Brooklyn Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-N-475 Pedra Properties v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Shaker Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

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. Dismissed. Board Members concur.

99-N-1296 Samuel W. Rife v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Lakewood Board of Education. Real Property Tax. Dismissed. Board Members concur.

99-N-1358 Garland W. Barnett v. Lawrence County Board of Revision and Lawrence County Auditor. Real Property Tax. Dismissed. Board Members concur.

MISCELLANEOUS

96-P-263 Guiseppe Pinque v. Franklin County Board of Revision, Franklin County Auditor and the Hilliard City Schools Board of Education. Real Property Tax. Certification. Board Members concur.

97-G-1270 Tomson Steel Company v. Butler County Board of Revision and Butler County Auditor. 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. Correcting Order. Board Members concur.

98-B-1310, 98-B-1311 Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Zaremba Cleveland Communities, Inc. Real Property Tax. Vacating November 5, 1999 Decision and Stipulating Appeals. 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. Correcting Order. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

96-D-1387* Ameritech v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County and Cleveland MSD Board of Education. Real Property Tax. Denying Motion for Continuance.

97-P-675, 98-P-345* SCIT, Inc., c/o Winmar Company, Inc. v. Cuyahoga County Board of Revision, and the Cuyahoga County Auditor. Real Property Tax. Scheduling.

99-M-855, 99-M-856, 99-M-857 Streetsboro Plaza v. Streetsboro City School District Board of Education and Portage County Board of Revision and Portage County Auditor. Real Property Tax. Consolidated.

99-S-1076, 99-B-1079, 99-R-1180 Anthony II; Dominic; Dominic A., Jr.; Visconsi Trustees v. Cuyahoga County Board of Revision, Auditor of Cuyahoga County and the Berea Board of Education. Real Property Tax. Consolidated.

99-S-1096 Milton Wolf v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Mayfield City School District Board of Education. Real Property Tax. Granting Motion to Extend Discovery.

99-A-1246 Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Milton Wolf and Debra Synenberg. Real Property Tax. Granting Motion to Extend Discovery.

99-K-1372, 99-K-1373, 99-K-1374, 99-K-1375, 99-K-1376* Shiloh Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio.Medina Blanking, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Valley City Steel Company v. Thomas M. Zaino, Tax Commissioner of Ohio.Liverpool Coil Processing, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sectional Stamping, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Consolidated.

99-A-1695 Joe Sabino, Trustee v. Hamilton County Board of Revision, Hamilton County Auditor and Sycamore Community School District. Real Property Tax. Requiring Appellee School Board to Show Cause.

99-K-1892, 99-K-1893, 99-K-1894 Columbia Gas of Ohio v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Consolidated.

*Issued Previously