OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

October 27, 2000

MERIT DOCKET

96-L-1335 Elyria Board of Education v. Lorain County Board of Revision, Lorain Cty. Auditor and New Plan Realty Trust. Real Property Tax. Value Found. Board Members concur.

97-M-538 Corporate Staffing Resources, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Tax Commissioner affirmed. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson dissents.

98-A-740 South Park Apartments v. Lorain County Board of Revision, Lorain County Auditor and the Elyria Board of Education. Real Property Tax. Value Found. Board Members concur.

98-M-1254, 98-M-1257 through 98-M-1264 Rumpke Container Inc., et al. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales and Use Tax. Tax Commissioner affirmed. Board Members concur.

99-J-835 Streetsboro City School District Board of Education v. Board of Revision of Portage County and Portage County Auditor and Steico, Inc. Real Property Tax. Value Found. Board Members concur.

DISMISSALS AND STIPULATIONS

96-T-1290 Gates Mills I, Inc. v. Cuyahoga County Board of Revision and the Auditor of Cuyahoga County. Real Property Tax. Stipulated. Board Members concur.

97-M-1309, 97-M-1340 Donauschwaben's German-American Cultural Center, Inc. and Olmsted Falls Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-M-1310, 97-M-1338, 97-M-1339 Donauschwaben's German-American Cultural Center, Inc. and Olmsted Falls Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-K-706, 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. Real Property Tax. Dismissed. Board Members concur.

98-M-1253, 98-M-1255, 98-M-1256 Rumpke Container Service, Inc. et al. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

98-D-1280 DeBartolo Public Square, Inc. v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-P-1281 Pavilion Building Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Beachwood City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-P-106, 99-P-107 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and George Zuk and Tamara Deamer. Real Property Tax. Stipulated. Board Members concur.

99-P-691, 99-P-692 Fenway Manor Ltd v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-M-807 J.C. Penney Properties, Inc. v. Clermont County Board of Revision, the Auditor of Clermont County and the West Clermont Local School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-S-848 Streetsboro City School District Board of Education v. Portage County Board of Revision, Portage County Auditor and Ameri-Con Maplewood, Inc. Real Property Tax. Stipulated. Board Members concur.

99-V-959 Sandor Development Co. of Ohio v. Sandusky County Board of Revision and the Sandusky County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-J-968 Streetsboro City School District Board of Education v. Portage County Board of Revision, Portage County Auditor and Woodlands Apartments of Streetsboro. Real Property Tax. Stipulated. Board Members concur.

99-M-1090 Community's Hearth & Home, Ltd. v. Clark County Board of Revision, the Auditor of Clark County and the Springfield City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-M-1344, 99-M-1345 Olmsted Falls Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Donauschwaben's German-American Cultural Center, Inc. Real Property Tax. Stipulated. Board Members concur.

99-P-1600 Genesis Worldwide, Inc., fka Monarch Machine Tool Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax. Dismissed. Board Members concur.

99-B-2078, 99-B-2079 Casto Investors v. Franklin County Board of Revision, the Auditor of Franklin County and the Groveport-Madison Local School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-A-73 Carl E. & Donna L. Dietz v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Dismissed. Board Members concur.

00-A-99 Stonebridge Housing LP v. Franklin County Board of Revision, Franklin County Auditor and the Columbus City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

00-S-427 Big Run Bluffs Partnership v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-M-733 Ohio Savings & Loan Association, NKA Key Bank v. Seneca County Board of Revision and the Seneca County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-S-755 Willow Creek Villages, Ltd. v. Seneca County Board of Revision and the Seneca County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-K-951 George S. & Shirley M. Smith v. Ashtabula County Board of Revision, and the Ashtabula County Auditor. Real Property Tax. Dismissed. Board Members concur.

MISCELLANEOUS

98-K-707, 98-K-708 Cincinnati Gas & Electric Co. v. Clermont County Board of Revision, Clermont County Auditor, 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. Granting Appellant's Motion to Seal a Portion of the Evidentiary Record. Board Members concur.

99-L-954 Sears, Roebuck and Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Tire Fee. Remand. Board Members concur.

00-J-319 Steven C. & Marilyn R. Sylvester v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board Members concur.

00-V-540 Columbus Medical Equipment, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.