OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

August 31, 2001

 

MERIT DOCKET

99-N-1030, 99-N-1052, 99-N-1053 Real Estate Income Program 1986-I Limited v. Cuyahoga County Board of Revision and Cuyahoga County Auditor and Cleveland Municipal School District Board of Education. Real Property Tax. Value Found. Board Members concur.

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. Remanded with Instructions. Board Members concur.

00-R-897 Parma City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Dayton Hudson Corporation. Real Property Tax. Remanded with Instructions. Board Members concur.

00-R-959 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and 6218 St. Clair Inc. and Joseph Novak. Real Property Tax. Remanded with Instructions. Board Members concur.

00-N-1843 FFCA/IIP 1986 Property Co. v. Cuyahoga County Auditor and Cuyahoga County Board of Revision. Real Property Tax. Board of Revision affirmed. Board Members concur.

00-L-1946 Elmwood Properties Associates, Ltd. v. The Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Cleveland Municipal School District Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

00-R-2008 Lincoln Terrace Apartments Limited Partnership v. Hamilton County Board of Revision, Hamilton County Auditor and Cincinnati School District Board of Education. Real Property Tax. Remanded with Instructions. Board Members concur.

00-B-2072 Howard Zeldin v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Columbus City Schools. Real Property Tax. Remanded with Instructions. Board Members concur.

00-B-2074 Howard Zeldin v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Columbus City Schools. Real Property Tax. Remanded with Instructions. Board Members concur.

00-B-2075 Howard Zeldin v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Columbus City Schools. Real Property Tax. Remanded with Instructions. Board Members concur.

01-T-172 Charles and Elaine Slaybaugh v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

01-R-194 Kolleda Construction Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

01-P-280 Charles E. Mears v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

01-A-314 Ford Motor Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Tax Commissioner affirmed. Board Members concur.

01-A-453 Thomas V. Reeve v. Thomas M. Zaino, Tax Commissioner of Ohio. Remission. Lack of Jurisdiction-dismissed. Board Members concur.

 

DISMISSALS AND STIPULATIONS

99-R-1077, 99-R-1078 Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Lakeside Place Limited Partnership. Real Property Tax. Stipulated. Board Members concur.

99-P-1772Bailey Brothers, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Brecksville/Broadview Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

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. Stipulated. Board Members concur.

00-P-211 Central National Bank of Cleveland, now dba Key Bank (Key Corp.) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Municipal School District. Real Property Tax. Stipulated. Board Members concur.

00-P-283 K S Parking Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Dismissed. Board Members concur.

00-J-496, 00-J-1645 Cuyahoga Heights Local School District Board of Education and CA II, LLC v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-N-588 Albert B. Ratner and Paul Lipman, Trs. and The Higbee Company v. Cuyahoga county Board of Revision, Cuyahoga County Auditor and Parma Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-S-849 Mercantile Real Estate Co. v. Clermont County Board of Revision, Clermont County Auditor and West Clermont Local School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-J-851 Normandy Ridge, Ltd. v. Auglaize County Board of Revision and Auglaize County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-S-854, 00-S-855 General Investment Funds Real Estate Holding Co. 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-T-903 The Realty Associates Fund IV, L.P. v. Franklin County Board of Revision, Franklin County Auditor and Board of Education of the Columbus City School District. Real Property Tax. Stipulated. Board Members concur.

00-V-994 Dorene Miller/Black Tie Associates Ltd. v. Wayne County Board of Revision and Wayne County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-G-1421 John Vick v. Licking County Board of Revision and the Licking County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-N-1437 Akron Metro Housing Authority v. Summit County Board of Revision, Summit County Auditor and Cuyahoga Falls Board of Education. Real Property Tax. Dismissed. Board Members concur.

00-J-1586 Entertainment USA of Cleveland, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-V-1620 KCHGC, Inc. v. Hamilton County Board of Revision, Hamilton County Auditor and Oak Hills Local School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

00-L-1622 David M. Untied v. Muskingum County Board of Revision and the Muskingum County Auditor. Real Property Tax. Dismissed. Board Members concur.

00-P-1761 Brooksedge LLC v. Franklin County Board of Revision, Franklin County Auditor and the Westerville City Schools Board of Education. Real Property Tax. Dismissed. Board Members concur.

00-P-1791 Board of Education of the Gahanna-Jefferson Public Schools v. Franklin County Board of Revision, Franklin County Auditor and Valerio & Linda Dalicandro. Real Property Tax. Dismissed. Board Members concur.

00-A-1818 The Huntington National Bank v. Franklin County Board of Revision, Franklin County Auditor and Board of Education of the Columbus City Schools. Real Property Tax. Dismissed. Board Members concur.

00-A-2064 Helen V. Cooper v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Dismissed. Board Members concur.

01-N-192 Stephen C. and Rebecca S. Hook v. Mahoning County Board of Revision and the Mahoning County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-L-203 Frank W. and Lotis J. Cooper v. Mahoning County Board of Revision and the Mahoning County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-N-325 Block's Bagel Factory, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

 

MISCELLANEOUS

97-E-675* SCIT, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Heights/University Heights Board of Education. Real Property Tax. Denying Motion for Reconsideration. Board Members concur.

00-T-1412, 00-T-1413, 00-T-1414 Heidelberg Finishing Systems, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board Members concur.

01-T-218 Leonard J. Fisher v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.

01-V-449 Linda Ritz v. Hamilton County Board of Revision and Auditor of Hamilton County. Real Property Tax. Remand. Board Members concur.

01-A-480 Thomas J. Woodman DBA Thomas Woodman and Assoc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board Members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

99-G-1272 Dublin City School District Board of Education v. Franklin County Board of Revision, Franklin County Auditor and Lucas Dublin Park, Ltd. Real Property Tax. Granting Motion for Continuance to file Brief.

00-P-943 Mousa Kakish v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Show Cause.

00-M-1389, 00-M-1399 Meijer Inc./Meijer Stores Ltd. Partnership v. Butler County Board of Revision and the Butler County Auditor. Real Property Tax. Consolidated.

00-M-1436* PHL-OPCO, LP v. Warren County Board of Revision and the Warren County Auditor. Real Property Tax. Denying Motion to Continue; Finding Premature Motion to Prohibit Introduction of Testimony.

01-L-326, 01-L-327, 01-L-328, 01-L-329 Columbus City School District Board of Education v. Franklin County Board of Revision, Franklin County Auditor and Meijer, Inc. Real Property Tax. Consolidated.

01-P-497, 01-P-498 KJG Landerbrook Office Park Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Mayfield City School District Board of Education. Real Property Tax. Consolidated.

01-E-526 Lennox Enterprises, Inc. v. Columbiana County Board of Revision, and Columbiana County Auditor. Real Property Tax. Requiring Appellant to Show Cause.

01-P-709 Kuchar L.L.C. v. Erie County Board of Revision and the Erie County Auditor. Real Property Tax. Show Cause.

 

*Issued Previously