12:00 P.M. FRIDAY
August 4, 2000
99-S-352 Maplerow Supermarket, Inc.
DBA Maplerow Supermarket v. James J. Lawrence, Tax Commissioner
of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.
00-L-23 5455 DD, Inc., dba Dirty Dungarees
No. 5 v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property
Tax. Tax Commissioner affirmed. Board Members concur.
00-L-24 6701 DD, Inc., dba Dirty Dungarees
No. 2 v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property
Tax. Lack of Jurisdiction-dismissed. Board Members concur.
00-L-25 1944 DD, Inc., dba Dirty Dungarees
No. 3 v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property
Tax. Tax Commissioner affirmed. Board Members concur.
00-L-26 2971 DD, Inc., dba Dottie Ray's
v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property
Tax. Tax Commissioner affirmed. Board Members concur.
00-L-27 2586 DD, Inc., dba Dirty Dungarees
No. 4 v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property
Tax. Tax Commissioner affirmed. Board Members concur.
00-M-529 Cinnamon Bear, Inc. v. Thomas
M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Lack
of Jurisdiction-dismissed. Board Members concur.
00-D-559 G. Gregory Miller and Audrey
K. Miller v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty
Remission. Lack of Jurisdiction-dismissed. Board Members concur.
00-L-585 Equitable Mortgage Corporation
v. Franklin County Board of Revision, Franklin County Auditor
and the Dublin City Schools Board of Education. Real Property
Tax. Lack of Jurisdiction-dismissed. Board Members concur.
97-R-525 Figgie International v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and the Warrensville Heights Board of
Education. Real Property Tax. Dismissed. Board Members concur.
97-M-1164 Cleveland Board of Education v. Cuyahoga County Board
of Revision, Cuyahoga County Auditor and Brooklyn Acres Mutual
Homes, Inc. Real Property Tax. Stipulated. Board Members concur.
98-B-250 First Federal S & L Association v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor and Richmond Heights
Board of Education. Real Property Tax. Stipulated. Board Members
concur.
99-L-59, 99-L-60 Thrifty Findlay, Inc. v. Franklin County Board
of Revision, Franklin County Auditor and Columbus-Southwestern
City School District Board of Education. Real Property Tax. Stipulated.
Board Members concur.
99-L-61, 99-L-62 Thrifty Findlay, Inc. v. Franklin County Board
of Revision, Franklin County Auditor and Columbus-Southwestern
City School District Board of Education. Real Property Tax. Stipulated.
Board Members concur.
99-L-318, 99-L-319 Associated Steel Co., Inc. v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor and the Warrensville
Heights Board of Education. Real Property Tax. Stipulated. Board
Members concur.
99-R-458 Worthington City Schools Board of Education v. Franklin
County Board of Revision, Franklin County Auditor and the State
Teachers Retirement System of Ohio. Real Property Tax. Stipulated.
Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.
99-D-553 CR Belvoir, L.P. 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-B-554 C.R. Truman LP v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and the Cleveland Board of Education.
Real Property Tax. Stipulated. Board Members concur.
99-P-643, 99-P-644 Cleveland Board of Education v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor and CP Investments,
Ltd. Real Property Tax. Stipulated. Board Members concur.
99-B-672 PHC Operating Corp. v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and the Berea City School District Board
of Education. Real Property Tax. Stipulated. Board Members concur.
99-K-723, 99-K-724, 99-K-726, 99-K-729 Westlake Board of Education and King James Park IV Ltd. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.
99-K-727, 99-K-730 King James Park IV Ltd. v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor and Westlake Board
of Education. Real Property Tax. Stipulated. Board Members concur.
99-A-1306 Paul W. and Barbara L. Anderson v. Lawrence County Board
of Revision and Lawrence County Auditor. Real Property Tax. Dismissed.
Board Members concur.
99-S-1581 Ohio Savings Bank v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and Parma City School District Board of
Education. Real Property Tax. Stipulated. Board Members concur.
99-D-1683 Mayfield City School District Board of Education v.
Cuyahoga County Board of Revision, Cuyahoga County Auditor and
First National Bank of Ohio. Real Property Tax. Dismissed. Board
Members concur.
99-D-1687 Mayfield City School District Board of Education v.
Cuyahoga County Board of Revision, Cuyahoga County Auditor and
the KJG Landerbrook Office Park, Inc. Real Property Tax. Dismissed.
Board Members concur.
99-D-1688 Mayfield City School District Board of Education v.
Cuyahoga County Board of Revision, Cuyahoga County Auditor and
the KJG Landerbrook Office Park, Inc. Real Property Tax. Dismissed.
Board Members concur.
99-P-1787, 99-P-1788, 99-P-1800, 99-P-1837 Euclid City School District Board of Education and Horizon Operations Inc., a.k.a. Horizon House Apartments v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.
99-S-1809 Board of Education of Hilliard City School District
v. Franklin County Board of Revision, Franklin County Auditor
and River's Gate Ltd. Real Property Tax. Stipulated. Board Members
concur.
99-J-2080, 99-J-2081 Concord Columbus Limited Partnership v. Franklin
County Board of Revision, Franklin County Auditor and the Columbus
City Schools Board of Education. Real Property Tax. Dismissed.
Board Members concur.
00-S-71 Lincoln Place Partnership Ltd. v. Columbiana County Board
of Revision and Columbiana County Auditor. Real Property Tax.
Stipulated. Board Members concur.
00-A-129, 00-A-130 Ravine Associates v. Franklin County Board
of Revision, Franklin County Auditor and Dublin City Schools Board
of Education. Real Property Tax. Dismissed. Board Members concur.
00-J-142, 00-J-143 Cleveland Board of Education v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor and J&W Five Point
Assoc., Ltd. Partnership. Real Property Tax. Stipulated. Board
Members concur.
00-P-729 Board of Lake Township Trustees v. Thomas M. Zaino, Tax
Commissioner of Ohio. Fund Transfer. Dismissed. Board Members
concur.
97-A-91 PPG Industries, Inc. v. Roger W. Tracy, Tax Commissioner
of Ohio. Personal Property Tax. Denying Motion for Reconsideration.
Board Members concur.
98-D-1202, 98-D-1203, 98-D-1204 Caterpillar, Inc. v. Roger W.
Tracy, Tax Commissioner of Ohio. Franchise Tax. Remand. Board
Members concur.
99-K-395 United Steel Service, Inc. v. Roger W. Tracy, Tax Commissioner
of Ohio. Personal Property Tax. Remand. Board Members concur.
99-K-1920, 99-K-1921, 99-K-1942, 99-K-1944 Manlaw Investment Company, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Board of Education for the Berea City School District.
Board of Education for the Berea City School District v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor and the Manlaw
Investment Company, Ltd. Real Property Tax. Consolidated.
99-V-2058, 99-V-2059 Floyd E. Kimble, deceased, through Doris
J. Kimble, Executor of the Estate of Floyd E. Kimble, and Co-Owner
v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Substituting
Parties.
00-R-800, 00-R-802, 00-R-803 Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and 185 Lakeshore, L.L.C. Real Property Tax. Consolidated.