OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

June 15, 2001

MERIT DOCKET

98-P-3 Al Gammarino v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Value Found. Board Members concur.

98-M-362, 98-M-411 Cincinnati School District Board of Education and OTR, as nominee for State Teachers Retirement Board of Ohio v. Board of Revision of Hamilton County and the Auditor of Hamilton County. Real Property Tax. Value Found. Board Members concur.

99-L-551 Thomaston Woods Limited Partnership v. James J. Lawrence, Tax Commissioner of Ohio. Exemption. Tax Commissioner affirmed. Board Members concur.

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

99-S-1905 Juan E. Chahda/The Alpha Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Municipal School District Board of Education. Real Property Tax. Value Found. Board Members concur.

00-G-522 Sabrina Head d/b/a East 140th Beverage v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Lack of Jurisdiction-dismissed. Board Members concur.

00-V-1745 25651 Detroit Road Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Board of Education of the Westlake School District. Real Property Tax. Board of Revision affirmed. Board Members concur.

00-V-1865, 00-V-1866, 00-V-2007 Shore West Construction Company (North Olmsted Golf Course, Inc.) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the North Olmsted City School District Board of Education.
North Olmsted City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Shore West Construction Company (North Olmsted Golf Course, Inc.) Real Property Tax. Board of Revision affirmed. Board Members concur.

00-B-2035, 00-B-2038 Richard Reid, Tracy Reid, Dan Hess and Janet Hess and Cleveland Heights/University Heights City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Board of Revision affirmed. Board Members concur.

DISMISSALS AND STIPULATIONS

98-A-137 Columbia CSA HS Greater Cleveland Area Health Care v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-R-1188 Board of Education of the Columbus City School District v. Franklin County Board of Revision, Franklin County Auditor, and Franklin County Commissioners/Knight Development & Key Corp. Real Property Tax. Overruling Motion to Dismiss and Stipulating Appeal. Board Members concur.

99-A-1073 Columbia CSA HS Greater Cleveland Area Health Care v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Westlake Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-T-59 Cleveland Hts./University Hts. City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Russo's Inc., Ohio Corp. Real Property Tax. Stipulated. Board Members concur.

00-P-75 Cleveland Hts./University Hts. City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and C.R. Noble. Real Property Tax. Dismissed. Board Members concur.

00-P-276 Stearns Road Mini Storage v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Olmsted Falls Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-T-302, 00-T-304 Golden Age Developments Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Maple Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-T-597, 00-T-598, 00-T-599 Parkwell Limited Partnership, Lawrence B. Kaplan and Milton Cohen, Trs., and Lawrence B. Kaplan and David I. Kaplan, Trs. 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-M-700 The Landerwood Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Solon Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-N-1589 Daniel G. Kamin v. Mahoning County Board of Revision and Mahoning County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-N-1644 New Towne Square Properties, L.L.C. v. Lucas County Board of Revision, Lucas County Auditor, and Washington Township Board of Education. Real Property Tax. Stipulated. Mr. Johnson and Ms. Margulies concur. Ms. Jackson not participating.

01-M-45 NBC USA Housing, Inc. 8 v. Montgomery County Board of Revision, Montgomery County Auditor, and the Dayton Board of Education. Real Property Tax. Dismissed. Board Members concur.

01-M-46 NBC USA Housing, Inc. 9 v. Montgomery County Board of Revision, Montgomery County Auditor and the Dayton Board of Education. Real Property Tax. Dismissed. Board Members concur.

01-S-193 Kamin Daniel G. v. Mahoning County Board of Revision and Mahoning County Auditor. Real Property Tax. Stipulated. Board Members concur.

MISCELLANEOUS

99-L-1370 Anchor Hocking Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board Members concur.

99-L-1372, 99-L-1373, 99-L-1374, 99-L-1375, 99-L-1376 Shiloh Corporation, Medina Blanking, Inc., Valley City Steel Company, Liverpool Coil Processing, Inc., Sectional Stamping Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board Members concur.

00-N-556 Richard Deitke v. Lorain County Board of Revision and Lorain County Auditor. Real Property Tax. Remand. Board Members concur.

00-L-993 Swisshelm Equipment Company, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board Members concur.

01-N-84 Olsten of Cincinnati v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Remand. Board Members concur.

01-P-183 Smedley Chevrolet Sales, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.

01-P-187 Smedley Chevrolet Sales, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.

01-P-188 Smedley Chevrolet Sales, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

99-M-1348, 99-M-1349 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Sherwin Williams Company. Real Property Tax. Denying Motion to Remand.

99-S-1801 Millstone Development, Ltd. v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Groveport-Madison Local School District. Real Property Tax. Requiring Appellant to Show Cause.

99-G-2095, 99-G-2096, 01-P-52 North Royalton City School District Board of Education and Metroplex/Robinson Broadcasting Co. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.
As of 1/1/99: Clear Channel Broadcasting, Inc. As of 5/3/99: Radio One, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and North Royalton City School District Board of Education. Real Property Tax. Denial of Consolidation Request.

00-S-670 Board of Education of the Columbus City School District v. Franklin County Board of Revision, Franklin County Auditor and W.W.S.H., Inc. Real Property Tax. Requiring Parties to Show Cause.

00-L-957 Pickerington Local School District Board of Education v. Fairfield County Board of Revision, Fairfield County Auditor, and Jefferson Woods II Development Co. Real Property Tax. Clarifying Prior Order Regarding Motion To Dismiss and Resetting Date for Merit Hearing.

00-G-1579 Auction Properties, Inc. v. Columbiana County Board of Revision, and Columbiana County Auditor. Real Property Tax. Denying Motion to Compel Discovery.

00-L-1897 WEC 98-H-6 LLC v Summit County Board of Revision, Summit County Auditor and Nordonia Hills Board of Education. Real Property Tax. Denying Motion to Compel and Extending Time to Complete Discovery.

01-J-214 Trilogy Properties, L.L.C. v. Hamilton County Auditor and Hamilton County Board of Revision. Real Property Tax. Requiring Appellant to Show Cause.