12:00 P.M. FRIDAY
March 9, 2001
97-P-121 C. R. Noble, Eric Calabrese
and Steven Calabrese v. Cuyahoga County Auditor and the Cuyahoga
County Board of Revision. Real Property Tax. Board of Revision
reversed-remanded. Board Members concur.
98-P-557 C. R. Noble, Eric Calabrese
and Steven Calabrese v. Cuyahoga County Auditor and the Cuyahoga
County Board of Revision. Real Property Tax. Board of Revision
reversed-remanded. Board Members concur.
98-R-968 Abed, Inc., dba Patriot Food
Mart v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax
Commissioner affirmed. Board Members concur.
00-R-127 T.J. Schaefer & Associates
v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property
Tax. Tax Commissioner affirmed. Board Members concur.
00-B-668 Midtown Industrial Warehouse,
Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor,
and the Cleveland Municipal School District Board of Education.
Real Property Tax. Lack of Jurisdiction-dismissed. Board Members
concur.
00-V-746 Sunder & Sunita Karamchandani
v. Lucas County Board of Revision and the Lucas County Auditor.
Real Property Tax. Value Found. Board Members concur.
00-A-974 Richard Benner v. Trumbull County
Board of Revision and Trumbull County Auditor. Real Property Tax.
Lack of Jurisdiction-dismissed. Board Members concur.
00-L-1646 Dooley's Orchard L.P. v. Delaware
County Board of Revision, Delaware County Auditor and Olentangy
Local Schools Board of Education. Real Property Tax. Lack of Jurisdiction-dismissed.
Board Members concur.
00-M-2019 Cuyahoga Falls Board of Education
v. Summit County Board of Revision, Summit County Auditor and
the Riverside Community Urban Redevelopment Corp. Real Property
Tax. Lack of Jurisdiction-dismissed. Board Members concur.
00-A-2082 Robert R. & Alexandria
D. Wine v. Thomas M. Zaino, Tax Commissioner of Ohio. Remission.
Tax Commissioner affirmed. Board Members concur.
01-A-42 Cleveland Championships 2000
v. City of Cleveland, Robert C. Brown, et al. Lack of Jurisdiction-dismissed.
Board Members concur.
98-T-380, 98-T-381 Strongsville Board of Education and City of
Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County
Auditor, Dominic Tam, and Rose Chow Wah Tam. Real Property Tax.
Stipulated. Board Members concur.
98-N-1146 Chernin Management Inc. v. Cuyahoga County Board of
Revision, Cuyahoga County Auditor and the East Cleveland Board
of Education. Real Property Tax. Stipulated. Board Members concur.
99-L-218, 99-L-227, 00-L-552, 00-L-553 Beachwood Realty, Ltd.
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-R-433, 99-R-434, 99-R-441, 99-R-442 Metro City No. 1 v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor and the Euclid
Board of Education. Real Property Tax. Stipulated. Board Members
concur.
00-N-566, 00-N-567 Mercomp, Inc. v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and Cleveland Municipal School District
Board of Education. Real Property Tax. Dismissed. Board Members
concur.
99-N-1106, 99-N-1127 Marvin Chernin & Anita Lechner v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor and the East
Cleveland Board of Education. Real Property Tax. Stipulated. Board
Members concur.
99-J-1201, 99-J-1202, 99-J-1205, 99-J-1206 System Property Development
Co. and Cleveland Municipal School District Board of Education
v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.
Real Property Tax. Stipulated. Board Members concur.
99-J-1224, 99-J-1235 Eugene Hershman, Trustee Under 8/1/87 E.
Hershman Living Trust v. Cuyahoga County Board of Revision and
Cuyahoga County Auditor. Real Property Tax. Dismissed. Board Members
concur.
99-J-1381, 99-J-1382 Westgate Medical Bldg. Limited v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor and the Fairview
Park/Rocky River #2 Board of Education. Real Property Tax. Stipulated.
Board Members concur.
99-S-1465 Copley-Fairlawn School District Board of Education v.
Summit County Board of Revision, Summit County Auditor and E&A
Northeast Limited Partnership. Real Property Tax. Dismissed. Board
Members concur.
99-P-1977 Joseph Del Regno v. Cuyahoga County Board of Revision
and the Cuyahoga County Auditor. Real Property Tax. Dismissed.
Board Members concur.
99-J-2045, 99-J-2046 Saltzman Burton I. v. Cuyahoga County Board
of Revision, Cuyahoga County Auditor and the Cleveland Municipal
School District. Real Property Tax. Dismissed. Board Members concur.
99-R-2051 Board of Education of the Hilliard City Schools v. Franklin
County Board of Revision, Franklin County Auditor and Avery Crossing
Ltd. Real Property Tax. Stipulated. Board Members concur.
99-V-2086, 99-V-2087 American Municipal Power-Ohio, and Elkem
Metals Company LP v. Washington County Board of Revision, Washington
County Auditor and the Warren Local School District Board of Education.
Real Property Tax. Granting Voluntary Dismissal of Elkem Metals
Company LP, Appellant. Board Members concur.
00-A-30 Jeanne Newman and Elizabeth Rosenman v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor and the Warrensville
Heights Board of Education. Real Property Tax. Stipulated. Board
Members concur.
00-L-38, 00-L-39 Tine Partners, An Ohio Limited Partnership v.
Cuyahoga County Board of Revision, Cuyahoga County Auditor and
the Cleveland East/River Board of Education. Real Property Tax.
Stipulated. Board Members concur.
00-N-68 RX Cleveland Heights Investors LLC (as of 2/25/99) and
Rite Aid of Ohio Inc. (as of 6/8/98) v. Cuyahoga County Board
of Revision, Cuyahoga County Auditor and Cleveland Heights/University
Heights Board of Education. Real Property Tax. Dismissed. Board
Members concur.
00-L-150 Six Sac Self Storage Corporation v. Cuyahoga County Board
of Revision, Cuyahoga County Auditor and Cleveland Municipal School
District Board of Education. Real Property Tax. Stipulated. Board
Members concur.
00-P-217, 00-P-218 Seneca Lake Apartments, an Ohio General Partnership
v. Cuyahoga County Board of Revision, Cuyahoga County Auditor
and the Broadview Heights/North Royalton Board of Education. Real
Property Tax. Dismissed. Board Members concur.
00-N-274, 00-N-275 Christopher & Debra Muzzin v. Cuyahoga
County Board of Revision and the Cuyahoga County Auditor. Real
Property Tax. Stipulated. Board Members concur.
00-N-289 Jeanne Newman & Elizabeth Rosenman v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor, and the Warrensville
Heights Board of Education. Real Property Tax. Stipulated. Board
Members concur.
00-J-443, 00-J-461 Cedar Center Associates, An Ohio General Partnership
v. Cuyahoga County Board of Revision, Cuyahoga County Auditor,
and Cleveland Heights/University Heights Board of Education. Real
Property Tax. Stipulated. Board Members concur.
00-N-813 Developers Diversified Realty Corporation v. Ashland
County Board of Revision, Ashland County Auditor and Ashland School
District Board of Education. Real Property Tax. Dismissed. Board
Members concur.
00-N-967 Polaris Amphitheater Concerts, Inc. v. Delaware County
Board of Revision, Delaware County Auditor and the Olentangy Local
School District Board of Education. Real Property Tax. Dismissed.
Board Members concur.
00-A-997 Aldi, Inc. v. Union County Board of Revision and Union
County Auditor. Real Property Tax. Stipulated. Board Members concur.
00-L-1259 Yorktown Towers v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and Parma City School District Board of
Education. Real Property Tax. Stipulated. Board Members concur.
00-J-1337 Harry & Adele Lally v. Licking County Board of Revision
and Licking County Auditor. Real Property Tax. Stipulated. Board
Members concur.
00-S-1340 James & Lillian Breedlove v. Trumbull County Board
of Revision and the Trumbull County Auditor. Real Property Tax.
Stipulated. Board Members concur.
00-J-1344 Katherine Bakos v. Trumbull County Board of Revision
and Trumbull County Auditor. Real Property Tax. Dismissed. Board
Members concur.
00-J-1390 Madco Residential Ltd. 1 v. Butler County Board of Revision
and the Butler County Auditor. Real Property Tax. Stipulated.
Board Members concur.
00-A-1596 First National Bank of Akron (FirstMerit Bank, N.A.)
v. Summit County Board of Revision, Summit County Auditor and
the Stow-Munroe Falls City School District Board of Education.
Real Property Tax. Stipulated. Board Members concur.
00-J-1657 Board of Education of the Westerville City Schools v.
Delaware County Board of Revision, Delaware County Auditor and
Tim Donut U.S. Limited Inc. Real Property Tax. Stipulated. Board
Members concur.
97-A-249 Board of Education of the Columbus City School District
v. Roger W. Tracy, Tax Commissioner of Ohio and I-670 Corridor
Development Corporation. Exemption. Certification. Board Members
concur.
97-V-714, 97-V-715 Strathmore Village Development Company II v.
Ashland County Board of Revision and the Ashland County Auditor.
Real Property Tax. Certification. Board Members concur.
99-S-1076, 99-S-1079, 99-S-1180 Anthony II; Dominic A.; Dominic
A. Jr.; Tom, Visconsi Trustees v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and the Board of Education for the Berea
City School District. Real Property Tax. Denying Motion to Remand.
Board Members concur.
99-T-1216, 99-T-1219 Cleveland Municipal School District Board
of Education v. Cuyahoga County Board of Revision, Cuyahoga County
Auditor and Forest City Yacht Club. Real Property Tax. Motion
to Remand denied. Mr. Johnson and Ms. Margulies concur. Ms. Jackson
dissents.
00-P-75 Cleveland Heights/University Heights Board of Education
v. Cuyahoga County Auditor, the Cuyahoga County Board of Revision
and C. R. Noble. Real Property Tax. Motion to Vacate and Remand
denied. Board Members concur.
00-P-501 Cleveland Municipal School District v. Cuyahoga County
board of Revision, the Auditor of Cuyahoga County and Larjon Corporation.
Real Property Tax. Correcting Order. Board Members concur.
00-S-1388 Meeks Rentals, Inc. v. Thomas M. Zaino, Tax Commissioner
of Ohio. Use Tax. Remand. Board Members concur.
00-M-1877 Ali Malkieh v. Thomas M. Zaino, Tax Commissioner of
Ohio. Sales Tax. Remand. Board Members concur.
00-V-192, 00-V-193, 00-V-194, 00-V-195, 00-V-196, 00-V-197, 00-V-215,
00-T-219, 00-V-220, 00-T-221 Richard I. Klein, Trustee, for the
benefit of Harvey S. Saks and Jacob Goldberg; also listed per
tax bill as Seneca Club Inc., Richard Klein I. Trs., Seneca Lake
Apartments, An Ohio General Partnership, and Seneca Lake Apts.
II (An Ohio Gen'l Part) v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and the Brecksville-Broadview Heights
Board of Education. Real Property Tax. Consolidated.
00-V-1522, 00-V-1523, 00-V-1524 The Johnson & Hardin Co. v.
Hamilton County Board of revision, Hamilton County Auditor, and
the Mariemont City School District Board of Education. Real Property
Tax. Consolidated.
00-J-1834, 00-J-1835, 00-J-1832 Woodridge Local School District
Board of Education v. Summit County Board of Revision, Summit
County Auditor and M-N Northchase Ltd.
M-N Northchase Ltd. v. Summit County Board of Revision, Summit
County Auditor and the Woodridge Local School District Board of
Education. Real Property Tax. Consolidated.
00-J-1836, 00-J-1837, 00-J-1831 Woodridge Local School District
Board of Education v. Summit County Board of Revision, Summit
County Auditor and M-N Northchase Ltd.
M-N Northchase Ltd. v. Summit County Board of Revision, Summit
County Auditor and the Woodridge Local School District Board of
Education. Real Property Tax. Consolidated.
00-R-1918 through 00-R-1942 South-Western City Schools Board of
Education v. Franklin County Board of Revision, Franklin County
Auditor and Home Depot USA, Inc. Real Property Tax. Consolidated.
00-J-1957, 00-J-1987, 00-J-1993 Revere Local School District Board
of Education and Copley-Fairlawn City School District Board of
Education v. Summit County Board of Revision, Summit County Auditor
and John D. Dellagnese, III. Real Property Tax. Consolidated.
00-M-1967, 00-M-1969, 00-M-1970 The Glidden Company, A Delaware
Corp. As of 12/30/99 Ohio Research Center LLC and Strongsville
Board of Education and City of Strongsville v. Cuyahoga County
Board of Revision and Cuyahoga County Auditor. Real Property Tax.
Consolidated.
00-A-2099, 00-A-2101 WEC 99D-29, LLC, a Delaware LLC v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor and North Royalton
Board of Education. Real Property Tax. Consolidated.
00-A-2100, 00-A-2106 WEC 99D-17, LLC, a Delaware LLC v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor and Cleveland
Municipal School District Board of Education. Real Property Tax.
Consolidated.
00-A-2103, 00-A-2104 WEC 99D-27, LLC, a Delaware LLC v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor and North Royalton
Board of Education. Real Property Tax. Consolidated.
00-R-2141 through 00-R-2182 Hamilton County Commissioners v. Hamilton
County Board of Revision, Hamilton County auditor and the Cincinnati
School District Board of Education. Real Property Tax. Consolidated.
01-S-76, 01-S-77 WEC 98H-2 LLC v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and the Warrensville Heights Board of
Education. Real Property Tax. Consolidated.