OHIO BOARD OF TAX APPEALS

12:00 p.m. FRIDAY

December 10, 1999

MERIT DOCKET

97-B-693 Robert Birnbaum, et al. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Heights/University Heights Board of Education. Real Property Tax. Value Found. Board Members concur.

98-T-97 Wiedt and Wiedt Tavern, Inc., dba Kenilworth Tavern v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Affirmed. Board Members concur.

98-A-390 Associated Paper Stock, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Reversed and remanded. Board Members concur.

98-M-623, 98-M-624 New Richmond Exempted Village School District Board of Education v. Clermont County Board of Revision, Clermont County Auditor, and Lin Nick Farm, Inc. Real Property Tax. Value Found. Board Members concur.

98-D-876 Chevalette F. Thomas v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Dismissed. Board Members concur.

98-S-979 Michael J. Petkus, Jr. & Marion E. Petkus v. Montgomery County Board of Revision, Montgomery County Auditor and Board of Education of the Vandalia-Butler City Schools. Real Property Tax. Value Found. Board Members concur.

99-P-1312 Amy L. Hodges v. James J. Lawrence, Tax Commissioner of Ohio. Penalty Remission. Affirmed. Board Members concur.

99-P-1343 Sutter Home Winery, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Income Tax. Affirmed. Board Members concur.

DISMISSALS AND STIPULATIONS

97-D-1193 Central Toledo Affordable Housing Partners v. Lucas County Board of Revision, Lucas County Auditor, and Toledo City School District Board of Education. Real Property Tax. Stipulated. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

97-N-1237 Strongsville Board of Education and the City of Strongsville v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board Members concur.

97-A-1568 Womens Fed Sav & Loan Assn. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Rocky River Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-R-1670 Baxter Healthcare Corp. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Voluntary Dismissal. Board Members concur.

97-R-1718 Baxter Healthcare Corp. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Voluntary Dismissal. Board Members concur.

98-P-93, 98-P-94 Henki Corporation v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-S-813 Wesley Village Ltd. Part. v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Voluntary Dismissal. Board Members concur.

98-N-1040 Briarwood Apartments of Toledo v. Lucas County Board of Revision, Lucas County Auditor, and the Maumee City Schools. Real Property Tax. Voluntary Dismissal. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating

98-R-1066 Parma City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Fotini Piperis. Real Property Tax. Voluntary Dismissal. Board Members concur.

98-P-1095, 98-P-1096 Norman Golovan and Arlene Golovan v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Orange Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-A-1121 Avon Lake Board of Education v. Lorain County Board of Revision, the Auditor of Lorain County, and Elyria Savings and Trust National Bank. Real Property Tax. Voluntary Dismissal. Board Members concur.

98-M-1173 Konni's Supermarket, Inc. d/b/a Konni's v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Voluntary Dismissal. Board Members concur.

99-R-103 Independence Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Plaza 45, Ltd. Real Property Tax. Stipulated. Board Members concur.

99-S-375, 99-S-376 Daniel Auld v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-A-849 Streetsboro City School District Board of Education v. Portage County Board of Revision, Portage County Auditor and Portage Pointe Limited Partnership. Real Property Tax. Stipulated. Board Members concur.

99-J-974 Kohl's Department Stores, Inc. v. Greene County Board of Revision, and the Greene County Auditor. Real Property Tax. Voluntary Dismissal. Board Members concur.

99-M-1048 Logan Place Limited Part. v. Hocking County Board of Revision and Hocking County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-P-1346 Jerry Williams v. Lawrence County Board of Revision and Lawrence County Auditor. Real Property Tax. Voluntary Dismissal. Board Members concur.

MISCELLANEOUS

96-P-1460, 96-P-1461 Wheeling-Pittsburgh Steel Corp. and WPC Land Company v. Belmont County Board of Revision and Belmont County Auditor. Real Property Tax. Remanded. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

98-K-127 Cheryl S. Dritz v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Certification. Board Members concur.

98-R-308 Aluminum Company of America v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Remanded. Board Members concur.

99-S-478 Albert and Laura M. Didonato v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Correcting Order. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY-EXAMINERS

97-G-1216* Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Leland R. Secrest Trust. Real Property Tax. Finding Jurisdiction & Scheduling Hearing.

97-K-1664, 97-K-1665* Canton City School District Board of Education v. Stark County Board of Revision, the Stark County Auditor and Columbia CSA/HS Greater Canton Area Healthcare System LP. Real Property Tax. Designating Appeals Complex and Canceling January 12, 2000 Hearing.

99-G-1030, 99-P-1052, 99-P-1053 Real Estate Income Program 1986-I Ltd. and Cleveland Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidation.

99-R-1248, 99-R-1255, 99-R-1256 Parma City School District Board of Education and York-Pearl Associates, an Ohio Partnership v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidation.

99-G-1459, 99-J-1474 Alan R. Daus Trustee (Successor), Also on Tax Bill As Macdonald Jos E., Jr, Tr. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Euclid City School District Board of Education. Real Property Tax. Consolidation.

99-K-1515, 99-K-1516, 99-K-1522, 99-K-1539* Huge, Robert C. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Olmsted Falls Board of Education. Real Property Tax. Consolidation.

99-T-1775, 99-T-1776 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and NewGar, Ltd. Real Property Tax. Consolidation.

* Previously Issued