OHIO BOARD OF TAX APPEALS

5:00 p.m. Friday

January 7, 2000

MEDIATION BULLETIN
MERIT DOCKET

97-T-721 Daniel D. Passov v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Value Found. Board Members concur.

97-D-1516, 97-D-1517 City of East Liverpool v. Columbiana County Budget Commission; Townships 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 Distirct. Budget Commission. Reversed and Remanded. Board Members concur.

98-S-426 Dublin City School District Board of Education v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Value Found. Board Members concur.

98-A-725 Glimcher Properties Limited Partnership v. Licking County Board of Revision, Licking County Auditor, and the Board of Education of the Heath City Schools District. Real Property Tax. Value Found. Board Members concur.

99-A-57 Board of Education of the Columbus City School District v. Franklin County Board of Revision, Franklin County Auditor, and John J. Chester & Richard J. Solove. Real Property Tax. Value Found. Board Members concur.

99-J-404 Technisys Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Lack of Jurisdiction. Board Members concur.

99-S-1537 Colleene Sheffield, Dba Body Defined, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner Affirmed. Board Members concur.

DISMISSALS AND STIPULATIONS

96-N-991, 96-N-992 C.I.A. Properties v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

96-N-1352 Cuyahoga Heights Local School District Board of Education. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Golf Masters Limited Partnership. Real Property Tax. Voluntary Dismissal. Board Members concur.

97-G-7 Dollar Bank, FSB v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-G-274 Tower City Plaza, Public Square Hotel Community v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-T-378 Robert M. Levin, Successor Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-P-400 Ameritech v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Maple Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-P-800 Donald L. Moomaw v. Wayne County Board of Revision and Wayne County Auditor. Real Property Tax. Voluntary Dismissal. Board Members concur.

97-B-881 Just Biz, Inc. v. Huron County Board of Revision and Huron County Auditor. Real Property Tax. Voluntary Dismissal. Board Members concur.

97-P-900 Park Ohio Industries Inc./Park Drop Forge v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-D-1272 Hudson Board of Education v. Summit County Board of Revision, Summit County Auditor, and Little Tikes Company. Real Property Tax. Stipulated. Board Members concur.

97-G-1351, 98-G-1295 Lawrence W. Gertsma, Trustee, et al. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Berea Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-D-1430 Plaza Apartments Ltd. v. Stark County Board of Revision and Stark County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-M-1606, 97-M-1607 Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Parkview Terrace. Real Property Tax. Voluntary Dismissal. Board Members concur.

97-T-1682 Cincinnati School District Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor, and the Secretary of Housing and Urban Development. Real Property Tax. Stipulated. Board Members concur.

98-D-34 HRC Limited Partnership I v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-A-322 City of Parma Heights and Voinovich - Carney Ice Facilities Group, Ltd. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-S-375, 98-S-376 Daniel Auld v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-D-634 Hematology & Oncology of Dayton, Inc. v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-D-699 Meijer, Inc. v. Warren County Board of Revision and Warren County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-D-700 Meijer, Inc. v. Warren County Board of Revision and Warren County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-L-785 Vermilion F&H Limited Partnership v. Lorain County Board of Revision, Lorain County Auditor, and Vermilion Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-G-845, 98-G-847 Cuyahoga Heights Local School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Aluminum Company of America. Real Property Tax. Voluntary Dismissal. Board Members concur.

98-G-954, 98-G-955 Jeffrey Robers v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Voluntary Dismissal. Board Members concur.

98-L-1008 The Albert Steinberg Trust v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-K-1297, 98-K-1298 Ivywood Apartments v. Franklin County Board of Revision, Franklin County Auditor, and Columbus Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-R-4 Ingle Inn, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Voluntary Dismissal. Board Members concur.

99-K-207, 99-K-209 Randolph Props PLL v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Warrensville Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-L-388, 99-L-390 Darling & Company, An Illinois Corporation v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-T-425 Worthington City School District Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and State of Ohio Director of Development-Checkfree Corp. Real Property Tax. Stipulated. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

99-M-435, 99-M-436 Mar-Paul, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-L-563, 99-L-564 Daniel F. Gourash, Esq. v. James Lawrence, Tax Commissioner of Ohio. Penalty Remission. Voluntary Dismissal. Board Members concur.

99-R-939 Marilyn A. Haugen v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-P-977 Transohio Properties, Inc. v. Portage County Board of Revision, Portage County Auditor, and the Kent City Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-M-984 Marion E. Deemer v. Columbiana County Board of Revision and Columbiana County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-S-1070 Charles Ritz v. Stark County Board of Revision and Stark County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-G-1223, 99-G-1320 Piara S. Kanwal v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-R-1228, 99-R-1229, 99-R-1230 Sherwood Village Realty Co. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

MISCELLANEOUS

98-P-394 Hickory Farms, Inc. v. James J. Lawrence, Tax Commissioner of Ohio. Personal Property Tax. Remanded. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

INTERIM ORDERS ISSUED BY ATTORNEY-EXAMINERS

98-K-706, 98-K-707, 98-K-708, 98-K-709 Cincinnati Gas & Electric Co. v. Clermont County Board of Revision, Clermont County Auditor, Board of Trustees of Pierce Township, New Richmond Exempted Village Board of Education, U.S. Grant Vocational School District Board of Education, Washington Township Board of Trustees, and the City of Moscow. Real Property Tax. Modifying Scheduling of Appeals.

99-D-979, 99-D-983 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and O.C.I. Limited Liability Co. Real Property Tax. Consolidation.

99-R-1077, 99-R-1078 Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Lakeside Place Limited Partnership. Real Property Tax. Consolidation.

99-R-1116, 99-R-1149 Marvin J. Gross v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Berea City School District Board of Education. Real Property Tax. Consolidation.

99-M-1134, 99-M-1135, 99-M-1136, 99-M-1137, 99-M-1144, 99-M-1145, 99-M-1146, 99-M-1147, 99-M-1162, 99-M-1163, 99-M-1182, 99-M-1183 The May Department Stores Company, A New York Corp.; Cleveland Trust Co., Tr. (The May Department Stores Company), and Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidation.

99-J-1201, 99-J-1202, 99-J-1205, 99-J-1206 Cleveland Municipal School District Board of Education and System Property Development Co. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidation.

99-M-1226, 99-M-1227, 99-M-1258, 99-M-1259 Graj, Incorporated and Euclid School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidation.

99-L-1315, 99-L-1319, 99-L-1355, 99-L-1356* David T. Terry v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Strongsville Board of Education. Real Property Tax. Consolidation.

99-N-1621, 99-N-1629, 99-N-1654, 99-N-1655* Associated Estates Realty Corporation and North Royalton City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidation.

99-K-1713, 99-K-1743 Highland Medical Associates v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Mayfield City School District Board of Education.
Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Highland Medical Associates. Real Property Tax. Consolidation.

99-T-1956, 99-T-1974 Chagrin Valley Hunt Club and Mayfield City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidation.

99-T-1966. 99-T-1967, 99-T-1979* Jewish Community Housing, Inc., and Cleveland Heights/University Heights City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidation.
*Previously Issued