12:00 P.M. FRIDAY
June 30, 2000
97-A-51 Sears Roebuck & Co. v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor and the North
Olmsted Board of Education. Real Property Tax. Value Found. Board
Members concur.
97-S-216 KIN Incorporated v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor and the Berea
Board of Education. Real Property Tax. Value Found. Board Members
concur.
97-G-689 Ameritech Corporation v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor and Cleveland
Board of Education. Real Property Tax. Lack of Jurisdiction-dismissed.
Board Members concur.
97-L-811 CWM Resource Recovery, Inc.
v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Tax Commissioner
affirmed in part and reversed in part-remanded. Board Members
concur.
97-N-1201 Lloyd Harmon v. Roger W.
Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed.
Board Members concur.
97-G-1270 Tomson Steel Company v. Butler
County Board of Revision and Butler County Auditor. Real Property
Tax. Value Found. Board Members concur.
Strathmore Village Development Company II v. Board of Revision of Ashland County and Auditor of Ashland County.
Strathmore Village Development Company v. Board of Revision of
Ashland County and Auditor of Ashland County. Real Property Tax.
Value Found. Board Members concur.
98-R-446 Penske Truck Leasing Co. v.
Franklin County Board of Revision, the Franklin County Auditor
and the Hilliard City Schools Board of Education. Real Property
Tax. Board of Revision affirmed. Board Members concur.
Robert M. Denison v. Roger W. Tracy, Tax Commissioner of Ohio.
Officer Liability. Tax Commissioner reversed. Board Members concur.
98-V-581 Mobile Instrument Service &
Repair, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Use
Tax. Tax Commissioner affirmed. Board Members concur.
98-T-672 Rita Crudele, Responsible Party
of Platforms & Power, Inc. v. Roger W. Tracy, Tax Commissioner
of Ohio. Officer Liability. Tax Commissioner affirmed. Board Members
concur.
98-T-673 Richard Crudele, Responsible
Party of Platforms & Power, Inc. v. Roger W. Tracy, Tax Commissioner
of Ohio. Officer Liability. Tax Commissioner affirmed. Board Members
concur.
98-N-701 Board of Education of the Groveport
Madison Local School District v. Franklin County Board of Revision,
Franklin County Auditor and Bert Lindsay. Real Property Tax. Value
Found. Board Members concur.
99-T-361 Gruen Enterprises, Inc., dba
Avenue Beverage v. Roger W. Tracy, Tax Commissioner of Ohio. Sales
Tax. Tax Commissioner affirmed. Board Members concur.
99-M-946 Shannon L. Sparks v. Hocking
County Board of Revision and the Hocking County Auditor. Real
Property Tax. Value Found. Board Members concur.
99-M-960 Jack A. Mattachione v. James
J. Lawrence, Tax Commissioner of Ohio. Income Tax. Tax Commissioner
affirmed. Board Members concur.
99-S-1308 Reuben A. Anaya v. James
Lawrence, Tax Commissioner of Ohio. Exemption. Tax Commissioner
affirmed. Board Members concur.
00-M-395 Big V Cycles, Inc. v. Thomas
M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax
Commissioner affirmed. Board Members concur.
00-M-396 Big V Cycles, Inc. v. Thomas
M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax
Commissioner affirmed. Board Members concur.
96-B-1758 The May Department Stores Co. v. Cuyahoga County Board
of Revision, Cuyahoga County Auditor and North Olmsted City School
District Board of Education. Real Property Tax. Dismissed. Board
Members concur.
97-N-456, 97-N-457
Board of Education for the Orange City School District v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor and Corporate
Circle 543. Real Property Tax. Stipulated. Board Members concur.
97-R-1501, 97-R-1502
City of Cleveland v. Cuyahoga County Board of Revision, Cuyahoga
County Auditor and the Highland Heights Board of Education. Real
Property Tax. Dismissed. Board Members concur.
97-R-1504 City of Cleveland v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and Warrensville Township Board of Education.
Real Property Tax. Dismissed. Board Members concur.
98-G-687 Louis Stile Trustee of Louis Stile's Trust v. Summit
County Board of Revision and Summit County Auditor. Real Property
Tax. Dismissed. Board Members concur.
98-T-972, 98-T-973, 98-T-974
Al Gammarino v. Hamilton County Board of Revision and the Hamilton
County Auditor. Real Property Tax. Dismissed. Board Members concur.
98-A-1156 Robert I. Broida, Trustee and Mercantile Associates
v. Cuyahoga County Board of Revision, Cuyahoga County Auditor
and the Board of Education of the Beachwood City School District.
Real Property Tax. Stipulated. Board Members concur.
98-R-1157 Jewish Community Housing, Inc. v. Cuyahoga County Board
of Revision, Cuyahoga County Auditor and Cleveland Heights/University
Heights City School District Board of Education. Real Property
Tax. Stipulated. Board Members concur.
98-R-1241 Westerville City School District Board of Education
v. Franklin County Board of Revision, the Auditor of Franklin
County and Eastrich No. 167 Corporation. Real Property Tax. Stipulated.
Board Members concur.
98-R-1242 Dublin City School District Board of Education v. Franklin
County Board of Revision, the Auditor of Franklin County and Eastrich
No. 167 Corporation. Real Property Tax. Stipulated. Board Members
concur.
98-R-1243 Westerville City School District Board of Education
v. Franklin County Board of Revision, the Auditor of Franklin
County and Eastrich No. 167 Corporation. Real Property Tax. Stipulated.
Board Members concur.
98-A-1382 Beachwood City School District Board of Education v.
Cuyahoga County Board of Revision, Cuyahoga County Auditor and
Robert I. Broida, Trustee. Real Property Tax. Stipulated. Board
Members concur.
98-A-1383 Robert I. Broida, Trustee and Mercantile Associates
v. Cuyahoga County Board of Revision, Cuyahoga County Auditor
and the Board of Education of the Beachwood City School District.
Real Property Tax. Stipulated. Board Members concur.
99-T-78, 99-T-79
Cleveland Board of Education v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and Day-Glo Color Corp. Real Property
Tax. Dismissed. Board Members concur.
99-S-246 Cuyahoga Heights Local School District Board of Education
v. Cuyahoga County Board of Revision, Cuyahoga County Auditor
and the Estate of Myron S. Viny dba Central Valley Properties.
Real Property Tax. Stipulated. Board Members concur.
99-L-307, 99-L-308
Westcreek Company An Ohio General Partnership v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor and Independence Board
of Education. Real Property Tax. Stipulated. Board Members concur.
99-A-552 Beachwood City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Jack Coven, Stoneridge Associates, Ltd., and Frank E. Tessler, Trustee. Real Property Tax. Stipulated. Board Members concur.
99-S-561, 99-S-562
Greentree Associates, An Ohio General Partnership v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor and the Cleveland
Board of Education. Real Property Tax. Stipulated. Board Members
concur.
99-L-799, 99-L-800, 99-L-1009, 99-L-1026
Euclid City School District Board of Education/PPG Industries,
Inc. v. Cuyahoga County Board of Revision and Cuyahoga County
Auditor. Real Property Tax. Stipulated. Board Members concur.
99-S-1072 Aeronca, Inc. v. Roger W. Tracy, Tax Commissioner of
Ohio. Real Property Tax. Dismissed. Board Members concur.
99-M-1097 Mayfield City School District Board of Education v.
Cuyahoga County Board of Revision, Cuyahoga County Auditor and
Picker International, Inc. Real Property Tax. Dismissed. Board
Members concur.
99-K-1460, 99-K-1475
Spalding Leasing Company, A Corp. v. Cuyahoga County Board of
Revision, Cuyahoga County Auditor and the Cleveland Heights/University
Heights Board of Education. Real Property Tax. Stipulated. Board
Members concur.
99-M-1583, 99-M-1588
Luther House v. Cuyahoga County Board of Revision, Cuyahoga County
Auditor and Mayfield Heights Board of Education. Real Property
Tax. Stipulated. Board Members concur.
99-M-1625, 99-M-1626
Daniel D. Passov v. Cuyahoga County Board of Revision, Cuyahoga
County Auditor and the University Heights Board of Education.
Real Property Tax. Stipulated. Board Members concur.
99-K-1829 Prime Properties, a Limited Partnership v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor and the Brooklyn
City School District Board of Education. Real Property Tax. Stipulated.
Board Members concur.
99-S-1844 Cleveland Federal Savings and Loan Association of Cuyahoga
County v. Cuyahoga County Board of Revision, Cuyahoga County Auditor
and Parma Municipal School District Board of Education. Real Property
Tax. Stipulated. Board Members concur.
99-L-1940 Mandarin Cove, Ltd. v. Montgomery County Board of Revision,
Montgomery County Auditor and Miamisburg City School District
Board of Education. Real Property Tax. Stipulated. Mr. Johnson
and Ms. Jackson concur. Mr. Manoranjan not participating.
99-G-1995, 99-G-1996
Oakwood Gardens, L.L.C. v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and Cleveland Heights Board of Education.
Real Property Tax. Stipulated. Board Members concur.
00-G-2 Randolph Properties, Ltd. v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and Warrensville Heights City School District
Board of Education. Real Property Tax. Dismissed. Board Members
concur.
00-G-394 Ronald A. Birkhimer v. Columbiana County Board of Revision
and the Columbiana County Auditor. Real Property Tax. Stipulated.
Board Members concur.
00-K-555 All Prem Cleaners, Inc. v. Thomas M. Zaino, Tax Commissioner
of Ohio. Personal Property Tax. Dismissed. Board Members concur.
00-J-739 Robert Graham v. Franklin County Board of Revision and
Franklin County Auditor. Real Property Tax. Dismissed. Board Members
concur.
99-L-215 Franklin Bank, nka Key Corp. v. The Franklin County Board
of Revision, the Franklin County Auditor and the Board of Education
of the Columbus City School District. Real Property Tax. Corrected
Stipulation. Board Members concur.
99-P-1415, 99-P-1416
Troy CMBS Property, LLC v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and the Brooklyn City School District
Board of Education. Real Property Tax. Consolidated.
00-K-232, 00-K-233
The Parkview Manor Company v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and the Fairview Park Board of Education.
Real Property Tax. Consolidated.
00-L-327, 00-L-328, 00-L-346, 00-L-347
C. K. Properties, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Board of Education for the City of Cleveland School District.
Board of Education for the City of Cleveland School District v.
Cuyahoga County Board of Revision, Cuyahoga County Auditor and
C. K. Properties, Inc. Real Property Tax. Consolidated.
00-D-548, 00-D-551, 00-D-549, 00-D-550
Legacy Property Investments IX, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cuyahoga Heights LSD Board of Education.
Legacy Property Investments IX, Ltd. v. Cuyahoga County Board
of Revision, Cuyahoga County Auditor and the Cleveland MSD. Real
Property Tax. Consolidated.
00-A-572, 00-A-581, 00-A-582
Cleveland Heights/University Heights City School District Board
of Education and S.A.A., Inc. v. Cuyahoga County Board of Revision
and the Auditor of Cuyahoga County. Real Property Tax. Consolidated.
00-A-574, 00-A-583, 00-A-584
Cleveland Heights/University Heights City School District Board of Education and Warrensville Manor Development Co. v. Cuyahoga County Board of Revision and the Auditor of Cuyahoga County. Real Property Tax. Consolidated.