OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

December 1, 2000

MERIT DOCKET

98-J-574 Scott's Sports Inn, Inc., DBA Sports Inn v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

98-L-1386 Cincinnati Gas & Electric Co. v. Hamilton County Board of Revision, Hamilton County Auditor and The Three Rivers Local School District Board of Education. Real Property Tax. Board of Revision reversed-remanded. Board Members concur.

99-K-437 Park-Ohio Industries, Inc. v. James J. Lawrence, Tax Commissioner of Ohio. Corporate Franchise Tax. Tax Commissioner reversed-remanded.

99-A-1952 Wags Carryout, Inc., dba Wags Party Store v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

DISMISSALS AND STIPULATIONS

99-J-274, 99-J-275 Elgin National Industries, Inc. v. James J. Lawrence, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board Members concur.

99-T-734, 99-T-735 Commerce Park Investments v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Beachwood City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-G-1045 Broad Street Hotel Associates, L.P. v. Franklin County Board of Revision, the Auditor of Franklin County and Whitehall City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-T-1095, 99-T-1104 Gerimi Prop. Ltd. Liability Co. and Gerimi Company v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-G-1538 SOM Hillcrest Limited v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Solon City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-S-1613 FFCA/IPI 1986 Property Co. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-G-1627, 99-G-1628 Ronald H. and Louise E. Perkins v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and North Royalton Board of Education. Real Property Tax. Dismissed. Board Members concur.

99-K-1791, 99-K-1795 Robert E. Rosen (listed as WM Edwards Co.) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Maple Heights Board of Education. Real Property Tax. Dismissed. Board Members concur.

99-S-1859, 99-S-1860 Friendly Ice Cream Corporation v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Westlake Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-G-1949 Equity Inns Partnership v. Franklin County Board of Revision, the Auditor of Franklin County and the Dublin City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-L-2005, 99-L-2006 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and Mark M. Twohig, III. Real Property Tax. Stipulated. Board Members concur.

00-K-15 University Circle Apartments v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-A-46 James J. Appell v. Franklin County Board of Revision, Franklin County Auditor and Columbus Board of Education. Real Property Tax. Dismissed. Board Members concur.

00-P-280 FFCA/IPI 1985 Property Co. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-N-400, 00-N-401 David T. Terry, c/o Margaret Markiewicz, Terry Development Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Strongsville Board of Education. Real Property Tax. Dismissed. Board Members concur.

00-N-451, 00-N-465 Troy CMBS Property LLC/Kmart Corporation v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Brooklyn Board of Education. Real Property Tax. Dismissed. Board Members concur.

00-G-528 Juliann Balis v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-G-536 Lawrence C. Applegate, III v. Columbiana County Board of Revision and the Columbiana County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-G-628, 00-G-629 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and Liberty Self Stor, Limited. Real Property Tax. Stipulated. Board Members concur.

00-G-748 Essex Group, Inc. v. Seneca County Board of Revision and the Seneca County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-L-1358, 00-L-1374 Bowling Green Associates, L.P. v. Wood County Board of Revision and the Wood County Auditor. Real Property Tax. Dismissed. Board Members concur.

00-G-1472 Richard A. Peterson v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-P-1653 Board of Education of the Westerville City School District v. Delaware County Board of Revision, the Auditor of Delaware County and M/I Schottenstein Homes Inc. Real Property Tax. Stipulated. Board Members concur.

00-V-1723, 00-V-1724 Cleveland Municipal City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and American Home Foundation, Inc. Real Property Tax. Dismissed. Board Members concur.

MISCELLANEOUS

97-T-1516, 97-T-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 District. Budget Commission-ULGF & ULGRAF. Certification. Board Members concur.

98-G-177, 98-G-178 The Midland Company v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board Members concur.

99-S-1298 Piqua Senior Limited Partnership v. Miami County Board of Revision and the Miami County Auditor. Real Property Tax. Remand. Board Members concur.

99-N-1737 Sherie K. Hess, dba Hess Auto Service v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Vacating Prior Decision. Board Members concur.

00-T-732 Conservation Resources, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

98-T-380, 98-T-381 Strongsville Board of Education and the City of Strongsville v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Dominic and Rose Chun Wah Tam. Real Property Tax. Denying Motion-Scheduling Hearing.

00-M-364, 00-M-365 Halmarnie, Inc. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Cleveland Municipal School District Board of Education. Real Property Tax. Compelling Discovery.

00-G-870, 00-G-871* Colony LTD., An Ohio Limited Partnership v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Cleveland Municipal School District Board of Education. Real Property Tax. Granting Motion to Extend Discovery.

00-G-955, 00-G-956* Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Parkway Estates, Inc. Real Property Tax. Granting Motion to Extend Discovery.

00-S-1743, 00-S-1744 As of 3/30/95 The Lamson & Sessions Company, As of 3/8/00 Thyssen Borngmisla, Incorporated v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Beachwood City School District Board of Education. Real Property Tax. Consolidated.

*Issued Previously