OHIO BOARD OF TAX APPEALS

3:00 P.M. FRIDAY

December 17, 1999

MERIT DOCKET

97-D-790 Information Micro Systems, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Lack of Jurisdiction-dismissed. Board Members concur.

98-T-735 Breiel Boulevard Professional Building, Inc., and Hervey M. McClellan v. Butler County Board of Revision and the Auditor of Butler County. Real Property Tax. Board of Revision affirmed. Board Members concur.

98-S-759 City of Blue Ash v. Hamilton County Board of Revision, Hamilton County Auditor and the Sycamore Community School District. Real Property Tax. Board of Revision reversed-remanded. Board Members concur.

98-S-1418 Shamatta, Inc. v. James J. Lawrence, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

DISMISSALS AND STIPULATIONS

96-R-1786, 96-R-1787 North Olmsted Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Suncare Limited, an Ohio Limited Liability Company. Real Property Tax. Stipulated. Board Members concur.

97-D-1079 Society National Bank v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County, and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-D-599, 97-D-631 Painesville City Local Schools Board of Education v. Board of Revision of Lake County, Auditor of Lake County and E & D International, Inc. Real Property Tax. Dismissed. Board Members concur.

97-M-1265 Cincinnati Gas & Electric Company, Inc. v. Butler County Board of Revision, Butler County Auditor and Edgewood City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-R-15 Peoples S & L Assoc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-R-142 Textron Financial Corp. v. Franklin County Board of Revision, Franklin County Auditor and Columbus City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-N-510 MRSLV Alliance LLC v. Stark County Board of Revision, Stark County Auditor and the Alliance City Schools Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-R-721 McDonald's Corp. v. Delaware County Board of Revision, Delaware County Auditor and the Olentangy Local Schools. Real Property Tax. Stipulated. Board Members concur.

98-R-1248 Cincinnati Gas & Electric Co. v. Hamilton County Board of Revision, Hamilton County Auditor and Cincinnati School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-B-1306, 98-B-1307 Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Zaremba Cleveland Communities, Inc. Real Property Tax. Stipulated. Board Members concur.

98-B-1308, 98-B-1309 Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Zaremba Cleveland Communities, Inc. Real Property Tax. Stipulated. Board Members concur.

98-B-1313, 98-B-1314 Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Zaremba Cleveland Communities, Inc. Real Property Tax. Stipulated. Board Members concur.

99-J-217 Charles Brake and Barbara Brake v. Franklin County Auditor, Franklin County Board of Revision and Columbus City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-R-253, 99-R-254 Charter One Bank FSB as Successor in Interest to Peoples Sav & Loan Assoc. Cleve. V. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-T-584 South Euclid-Lyndhurst City School District Board of Education v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and DeBartolo Realty Partnership, nka Simon DeBartolo Group. Real Property Tax. Dismissed. Board Members concur.

99-T-585 South Euclid-Lyndhurst City School District Board of Education v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and DeBartolo Realty Partnership, nka Simon DeBartolo Group. Real Property Tax. Dismissed. Board Members concur.

99-T-678 DeBartolo Realty Partnership, nka Simon DeBartolo Group v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and South Euclid-Lyndhurst City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-A-745 Prefco IV Ltd. Part., A Conn. Ltd. Part. and Key Corporation v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the East Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

MISCELLANEOUS

98-R-306 The Stolle Corporation v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Remand. Board Members concur.

98-P-931 Amplicon, Inc., dba Amplicon Financial v. Roger W. Tracy, Tax Commissioner of Ohio. Sales and Use Tax. Remand. Board Members concur.

99-R-199 Centex Real Estate Corporation dba Centex Homes v. James J. Lawrence, Tax Commissioner of Ohio. Use Tax. Remand. Board Members concur.

99-K-739 Grant and Denise Parsons v. Franklin County Board of Revision, Franklin County Auditor and the Columbus City Schools District Board of Education. Real Property Tax. Denying Request to Reconsider Order Denying Sanctions. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

99-K-339* Board of Education of the Columbus City School District v. Franklin County Board of Revision, Franklin County Auditor and Huntington Center Associates. Real Property Tax. Granting Motion to Compel Discovery and Scheduling Hearing.

99-B-986, 99-M-1003 Charter One Bank F.S.B. As Successor in Interest To Continental Financial Inc. (An Ohio Corp.) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland East/River Board of Education. Real Property Tax. Consolidated.

*Issued Previously

THERE WILL BE NO RELEASE OF DECISIONS ON DECEMBER 24, 1999.

THE NEXT ANNOUNCEMENT OF DECISIONS WILL BE DECEMBER 30, 1999.