OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

May 19, 2000

MERIT DOCKET

97-A-143 Duke Realty Limited Partnership v. Franklin County Board of Revision, Franklin County Auditor and the Columbus City School District Board of Education. Real Property Tax. Value Found. Board Members concur.

97-A-144 Duke Realty Limited Partnership v. Franklin County Board of Revision, Franklin County Auditor and the Columbus City School District Board of Education. Real Property Tax. Decision of Board of Revision vacated. Board Members concur.

97-G-979 Fairborn City Schools v. Greene County Board of Revision, Greene County Auditor and Agin Lambert, et al. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

97-G-1510 Hahn Automotive Warehouse v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Independence Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

97-G-1539 Ohio Motorist Association v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Independence Board of Education. Real Property Tax. Remanded. Board Members concur.

97-M-1704 Sherman & Co. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

98-G-41 Huffy Corporation v. Mercer County Board of Revision, Mercer County Auditor and Celina City School District Board of Education. Real Property Tax. Remanded. Board Members concur.

98-G-561 Westlake Industrial Properties, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor. Real Property Tax. Remanded. Board Members concur.

99-N-647 Dayton Central Chapter C.O.F., Inc. v. James J. Lawrence, Tax Commissioner of Ohio. Exemption. Tax Commissioner reversed. Board Members concur.

99-N-681 Heathergreen Apartment Associates v. James J. Lawrence, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner reversed. Board Members concur.

99-L-1445, 99-L-1449 Copley-Fairlawn City School District Board of Education v. Summit County Board of Revision, Summit County Auditor and the DeBartolo Capital Partnership. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

99-M-2027 Wirick Press, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

00-J-125 James W. Stevens and Dianna Stevens v. Thomas M. Zaino, Tax Commissioner of Ohio. Remission. Tax Commissioner affirmed. Board Members concur.

00-A-159 David A. Holmberg v. Thomas M. Zaino, Tax Commissioner of Ohio. Remission. Tax Commissioner affirmed. Board Members concur.

DISMISSALS AND STIPULATIONS

97-A-1128 Board of Education for Toledo Public Schools v. Lucas County Board of Revision, Lucas County Auditor and Toledo Metalizing Company, Inc. Real Property Tax. Stipulated. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

97-B-1359 Copley-Fairlawn City School District Board of Education v. Summit County Board of Revision, Summit County Auditor and Kingsbury Trace Development Co., Ltd. Real Property Tax. Dismissed. Board Members concur.

97-J-1376 Larchmont Associates Limited Partnership v. Lucas County Board of Revision, Lucas County Auditor and Toledo Public School District Board of Education. Real Property Tax. Stipulated. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

97-N-1557 Michael Montlack, Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Dismissed. Board Members concur.

99-M-3 Durwood A. Warner v. Franklin County Board of Revision, the Franklin County Auditor and the Columbus City Schools Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-T-94, 99-T-97 Rock Glen Associates, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-T-95, 99-T-98 Rock Glen Associates, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-T-96, 99-T-99 Rock Glen Associates, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-T-100, 99-T-101 City of Cleveland & Rock Glen Associates, Ltd., as their interests may appear v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-J-148, 99-J-149, 99-J-260, 99-J-261 Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Bishop of the Diocese of Cleveland. Real Property Tax. Stipulated. Board Members concur.

99-G-235, 99-G-236, 99-G-240, 99-G-241 Rudwick Partners Limited v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-G-737 811 Prospect Limited Liability Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Municipal City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-J-793 Wayne A. Smith and Kristel S. Smith v. Monroe County Board of Revision and the Monroe County Auditor. Real Property Tax. Dismissed. Board Members concur.

99-T-839 Streetsboro City School District Board of Education v. Portage County Board of Revision, Portage County Auditor and Hufgard Properties, Ltd. Real Property Tax. Stipulated. Board Members concur.

99-J-865 Wayne A. Smith and Kristel S. Smith v. Monroe County Board of Revision and the Monroe County Auditor. Real Property Tax. Dismissed. Board Members concur.

99-K-1038, 99-K-1039 Champion Building Co., L.P. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-G-1057 Nathan E. and Diane F. Weirick v. Union County Board of Revision and Union County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-K-1099, 99-K-1100 Colonial Plaza Center Ltd. Prtn. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Euclid City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-M-1215 Kevin Keach v. Lake County Board of Revision, the Lake County Auditor and the Painesville Township Local School District. Real Property Tax. Stipulated. Board Members concur.

99-L-1267 Irving E. Richards v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-S-1314, 99-S-1318 Lawrence A. Pabst v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Parma Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-L-1529 Akron City School District Board of Education v. Summit County Board of Revision, Summit County Auditor and BP Exploration and Oil Inc. Real Property Tax. Stipulated. Board Members concur.

99-S-1606, 99-S-1607 Marc A. Levin, Trustee v. Lorain County Board of Revision and the Lorain County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-P-1680 The First National Bank v. Licking County Board of Revision and Licking County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-P-1681 First National Bank - Newark v. Licking County Board of Revision and Licking County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-P-1682 Bancohio National Bank v. Licking County Board of Revision and Licking County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-J-1757 Lakeside Avenue Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-L-1948 David V. Nery v. Columbiana County Board of Revision, and the Columbiana County Auditor. Real Property Tax. Dismissed. Mr. Johnson and Ms. Jackson concur. Mr. Manoranjan not participating.

00-J-162, 00-J-163 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Coral Brooklyn Limited Partnership. Real Property Tax. Stipulated. Board Members concur.

00-T-234, 00-T-248 The North Olmsted City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Tech Park Associates Ltd.

Tech Park Associates Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and The North Olmsted City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-S-293 Quality Water Systems v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board Members concur.

00-T-416 Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor and Franklin County Convention Facilities Authority. Real Property Tax. Dismissed. Board Members concur.

MISCELLANEOUS

96-K-1783 Hy-Level Land Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, City of Strongsville and the Strongsville Board of Education. Real Property Tax. Certification. Board Members concur.

98-G-237 Ameritech Corporation v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Shaker Heights Board of Education. Real Property Tax. Dismissing Board of Education as a party. Board Members concur.

98-G-561 Westlake Industrial Properties, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Westlake Board of Education. Real Property Tax. Dismissing Board of Education as a party. Board Members concur.

99-G-667 Hitachi Data Systems Corp. v. James J. Lawrence, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board Members concur.

99-A-736 Citizens National Bank v. James J. Lawrence, Tax Commissioner of Ohio. Franchise Tax. Remand. Board Members concur.

99-L-963 Streetsboro City School District Board of Education v. Portage County Board of Revision, Portage County Auditor and Executive Hotel Group OH-1 LLC. Real Property Tax. Correcting Order. Board Members concur.

99-T-1710, 99-T-1711 Midland Food Services, L.L.C. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, the Brooklyn Board of Education and the North Royalton Board of Education. Real Property Tax. Remand. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

97-J-351, 97-J-352 Primary Health Systems v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Terminating Inactive Status.

99-L-1001, 99-L-1002 Troy CMBS Property LLC v. Hamilton County Board of Revision, the Hamilton County Auditor and the Northwest Local School District Board of Education. Real Property Tax. Consolidated.

99-K-2070, 99-K-2091, 99-K-2092 Flats Development, Inc. and Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidated.

00-N-205, 00-N-206, 00-N-213 Cleveland Municipal School District Board of Education and Prime Properties Limited Partnership v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidated.

00-K-385, 00-K-386, 00-K-402, 00-K-403 South Euclid-Lyndhurst City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Greens of Lyndhurst, an Ohio General Partnership.
South Euclid-Lyndhurst City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Greens of Lyndhurst, an Ohio General Partnership.
Greens of Lyndhurst, an Ohio General Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and South Euclid-Lyndhurst City School District Board of Education.
Greens of Lyndhurst, an Ohio General Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and South Euclid-Lyndhurst City School District Board of Education. Real Property Tax. Consolidated.

99-G-1793, 99-G-1796 Devlieg Bullard Co./National Acme Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Municipal School District Board of Education. Real Property Tax. Consolidated.