OHIO BOARD OF TAX APPEALS

12:00 P.M. Friday

May 11, 2001

MERIT DOCKET

98-L-319 European Village Associates United Partnership v. Franklin County Board of Revision, Franklin County Auditor, and the Westerville City School District Board of Education. Real Property Tax. Value Found. Board Members concur.

98-L-355 Ritz Carlton Hotel Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the City of Cleveland Board of Education. Lack of Jurisdiction--dismissed. Board Members concur.

98-T-1303 Simon Zalben, Responsible Party of Cleveland Trinidad Paving Co. v. Roger W. Tracy, Tax Commissioner of Ohio. Officer Liability. Lack of Jurisdiction--dismissed. Board Members concur.

99-J-622 Willoughby-Eastlake School District v. James J Lawrence, Tax Commissioner of Ohio. Exemption. Tax Commissioner affirmed. Board Members concur.

99-S-1198 Ventas Realty, L.P. v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Westerville City School District. Real Property Tax. Value Found. Board Members concur.

99-M-1362, 99-M-1363 Wooley Bulley's Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

99-L-1400 Olmsted Falls Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Ohio Bell Telephone Company, and Ameritech New Media, Inc. Real Property Tax. Cause remanded with instructions. Board Members concur.

99-M-1452, 99-M-1479 The City of Columbus and the Board of Education for the Columbus City School District v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Lack of jurisdiction--dismissed. Board Members concur.

99-J-1685 Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Chagrin Valley Hunt Club. Real Property Tax. Board of Revision affirmed. Ms. Jackson and Ms. Margulies concur. Mr. Johnson not participating.

00-A-589 Southeast Management Corp. v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of Canal Winchester Local Schools. Real Property Tax. Value Found. Board Members concur.

00-K-1751 The Cleveland Electric Illuminating Company v. Lake County Board of Revision, Lake County Auditor, and the Perry Local School District. Real Property Tax. Lack of Jurisdiction--dismissed. Board Members concur.

00-K-1752 Pennsylvania Power Company v. Lake County Board of Revision, Lake County Auditor, and the Perry Local School District. Real Property Tax. Lack of Jurisdiction--dismissed. Board Members concur

00-K-1753 Toledo Edison Company v. Lake County Board of Revision, Lake County Auditor, and the Perry Local School District. Real Property Tax. Lack of Jurisdiction--dismissed. Board Members concur.

00-K-1754 Ohio Edison Company v. Lake County Board of Revision, Lake County Auditor, and the Perry Local School District. Real Property Tax. Lack of Jurisdiction--dismissed. Board Members concur.

00-K-1755 The Cleveland Electric Illuminating Company v. Lake County Board of Revision, Lake County Auditor, and the Perry Local School District. Real Property Tax. Lack of Jurisdiction--dismissed. Board Members concur.

00-K-1756 Pennsylvania Power Company v. Lake County Board of Revision, Lake County Auditor, and the Perry Local School District. Real Property Tax. Lack of Jurisdiction--dismissed. Board Members concur.

00-K-1757 Toledo Edison Company v. Lake County Board of Revision, Lake County Auditor, and the Perry Local School District. Real Property Tax. Lack of Jurisdiction--dismissed. Board Members concur.

00-K-1758 Ohio Edison Company v. Lake County Board of Revision, Lake County Auditor, and the Perry Local School District. Real Property Tax. Lack of Jurisdiction--dismissed. Board Members concur.

00-R-2015 Michael K. and Sara G. Gromley v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

00-J-2097 Asha Agarwal, Trs. v. Thomas M. Zaino, Tax Commissioner of Ohio. Remission. Tax Commissioner affirmed. Board Members concur.

01-R-72 Nannie Montgomery v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

DISMISSALS AND STIPULATIONS

97-G-1247 Independence Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Mutual Benefit Life Assurance. Real Property Tax. Voluntary Dismissal. Board Members concur.

98-N-540 Steris Corporation v. Lake County Board of Revision, Lake County Auditor, and Mentor Exempted Village School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-N-541 Steris Corporation v. Lake County Board of Revision, Lake County Auditor, and Mentor Exempted Village School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-N-543 Steris Corporation v. Lake County Board of Revision, Lake County Auditor, and Mentor Exempted Village School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-N-544 Steris Corporation v. Lake County Board of Revision, Lake County Auditor, and Mentor Exempted Village School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-N-545 Steris Corporation v. Lake County Board of Revision, Lake County Auditor, and Mentor Exempted Village School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-L-837 Streetsboro City School District Board of Education v. Portage County Board of Revision, the Portage County Auditor, and Richard G. Anderson and Barbara A. Anderson. Real Property Tax. Stipulated (Correcting Order). Board Members concur.

99-N-1759 Siegel Coventry LLC 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.

00-L-144, 00-L-145 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the OSF Properties Inc. Real Property Tax. Stipulated. Board Members concur.

00-P-147, 00-P-149 Greyhound Lines, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-N-516, 00-N-517 Benedict P. Miralia, Trustee and Faye Hollis v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District. Real Property Tax. Stipulated. Board Members concur.

00-V-1433 Board of Education of the Cambridge City Schools v. Guernsey County Board of Revision, Guernsey County Auditor, and Whiteside Realty, Inc. Real Property Tax. Voluntary Dismissal. Board Members concur.

00-P-1766 Crystal Plaza Assoc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Beachwood Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-L-1871 Slane Co., Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the East Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

MISCELLANEOUS

*99-J-1295 Wassall USA Acquisitions, Inc. v. Miami County Board of Revision and Miami County Auditor. Real Property Tax. Reserving Ruling on Motion. Board Members concur.

00-T-885 Bob Krihwan Pontiac, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remanded. Board Members concur.

INTERIM ORDERS

99-P-1857, 99-P-1858 F.H.T. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the East Cleveland Board of Education. Real Property Tax. Denying Motion to Exclude Auditor. Board Members concur

00-P-257 KSB Mgt. Ltd., An Ohio Ltd. Liab. Comp. (formerly KSB Investments) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Board of Education of the Lakewood City School District. Real Property Tax. Scheduling Motion Hearing.

00-A-685 Don R. Ershig, President, Ershco, LLC v. Scioto County Board of Revision, and Scioto County Auditor. Real Property Tax. Requiring Appellant to Show Cause.

*Previous issued