OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

September 28, 2001

 

MERIT DOCKET

98-G-861 Terri Salvati, Trustee for Mabel B. Hicks v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

99-E-383 Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and The Chilcote Co. Real Property Tax. Value Found. Board Members concur.

00-G-925 T.A. Development Co. v. Delaware County Board of Revision, Delaware County Auditor and the Board of Education of the Dublin City School District. Real Property Tax. Remanded with Instructions. Board Members concur.

00-G-1043 Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor and Homelife Properties, Ltd. Real Property Tax. Remanded with Instructions. Board Members concur.

01-J-411 Heng Song Tang and Sochien Tang v. Thomas M. Zaino, Tax Commissioner of Ohio. Remission. Lack of Jurisdiction-dismissed. Board Members concur.

01-T-487 Robert and Elizabeth Campbell v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

01-V-566 Northwest Assembly of God, Inc. v. Union County Board of Revision, Union County Auditor and the Dublin City School District. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

 

DISMISSALS AND STIPULATIONS

00-G-146 Suburban Pavilion, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Warrensville Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-G-192, 00-G-193, 00-G-194, 00-G-195 Richard I. Klein, Trustee for the benefit of Harvey S. Saks and Jacob Goldberg; also listed per tax bill as Seneca Club, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Brecksville/Broadview Heights Board of Education. Real Property Tax. Dismissed. Board Members concur.

00-A-366, 00-A-367, 00-A-387, 00-A-388 Montlack Management 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.

00-L-381, 00-L-392 Whiteacres Apartments Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Richmond Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-N-804 Ohio Savings Bank v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Municipal School District. Real Property Tax. Stipulated. Board Members concur.

00-P-853 New Plan Realty Trust v. Scioto County Board of Revision and the Scioto County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-S-980 Wilmington City School District Board of Education v. Clinton County Board of Revision, Clinton County Auditor and Wilmington Green Limited. Real Property Tax. Stipulated. Board Members concur.

00-S-982 Wilmington City School District Board of Education v. Clinton County Board of Revision, Clinton County Auditor and Casa Del Sol Limited Partnership. Real Property Tax. Stipulated. Board Members concur.

00-S-983 Wilmington City School District Board of Education v. Clinton County Board of Revision, Clinton County Auditor and Wilmington Green Limited. Real Property Tax. Stipulated. Board Members concur.

00-S-984 Wilmington City School District Board of Education v. Clinton County Board of Revision, Clinton County Auditor and Wilmington Green Limited. Real Property Tax. Stipulated. Board Members concur.

00-G-1555, 00-G-1556, 00-G-1612, 00-G-1613 Cleveland Municipal School District Board of Education and HH Bridge LP (Owner as of 8/18/98) v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-M-1712 M-Six Penvest I Business Trust v. Franklin County Board of Revision, Franklin County Auditor and Columbus City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-L-1780, 00-L-1781 Akron City School District Board of Education v. Summit County Board of Revision, Summit County Auditor and J.C. Penney Company, Inc. Real Property Tax. Stipulated. Board Members concur.

00-R-1789 27981 Euclid Company, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Euclid Board of Education. Real Property Tax. Dismissed. Board Members concur.

00-T-2085 Dayton Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor and Fath Properties Limited Partnership. Real Property Tax. Dismissed. Board Members concur.

01-G-238 Canter, Jerry L. & Carole K. v. Mahoning County Board of Revision and Mahoning County Auditor. Real Property Tax. Dismissed. Board Members concur.

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

01-R-563 Verizon North, Inc., fka General Telephone Co. of Ohio v. Noble County Board of Revision, Noble County Auditor and Caldwell Exempted Village School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

 

MISCELLANEOUS

98-A-506 Q3 Stamped Metal, Inc. v. Roger W. Tracy [Thomas M. Zaino], Tax Commissioner of Ohio. Sales Tax. Certification. Board Members concur.

98-S-769 Ohio National Bank v. Franklin County Board of Revision, Franklin County Auditor and Upper Arlington City School District Board of Education. Real Property Tax. Certification. Board Members concur.

99-A-350 Walter F. Ehrnfelt, Mayor of the City of Strongsville v. James J. Lawrence [Thomas M. Zaino], Tax Commissioner of Ohio and the Cleveland Clinic Foundation. Exemption. Certification. Board Members concur.

99-A-351 Strongsville Board of Education v. James J. Lawrence [Thomas M. Zaino], Tax Commissioner of Ohio and the Cleveland Clinic Foundation. Exemption. Certification. Board Members concur.

99-M-1589 R B & W Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Corporate Franchise Tax. Remand. Board Members concur.

00-M-656* Duke Realty Ltd. Part. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Independence Board of Education. Real Property Tax. Denying Motion to Reconsider Continuance Request. Board Members concur.

00-A-665 David B. Whalen v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.

00-L-1381 Will Frazee, Executor, Estate of Thomas O. Stolz v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Certification. Board Members concur.

01-G-143 James A. Dial, II Responsible Party of American Eagle Transmission v. Thomas M. Zaino, Tax Commissioner of Ohio. Officer Liability. Remand. Board Members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

99-G-1307* Brazos Automotive Properties, L.P. and Monroe Muffler Brake, Inc. v. Summit County Board of Revision, Summit County Auditor and Akron Board of Education. Real Property Tax. Granting Motion to Withdraw as Counsel.

99-N-1495, 00-N-1914 Copley-Fairlawn City School District Board of Education v. Summit County Board of Revision, Summit County Auditor and Shops of Fairlawn Retail Limited Partnership. Real Property Tax. Compelling Discovery and Denying Protective Order.

99-G-1575* Brazos Automotive Properties, L.P. v. Summit County Board of Revision, Summit County Auditor and Akron Board of Education. Real Property Tax. Granting Motion to Withdraw as Counsel.

99-G-1576* Brazos Automotive Properties, L.P. v. Summit County Board of Revision, Summit County Auditor and Akron Board of Education. Real Property Tax. Granting Motion to Withdraw as Counsel.

99-G-1577* Brazos Automotive Properties, L.P. v. Summit County Board of Revision, Summit County Board of Revision, Summit County Auditor and Akron Board of Education. Real Property Tax. Granting Motion to Withdraw as Counsel.

00-A-525 Robert J. Mantz v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Staying Proceedings.

00-G-712* Brazos Automotive Properties, L.P. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and North Olmsted Board of Education. Real Property Tax. Granting Motion to Withdraw as Counsel.

00-G-717* Brazos Automotive Properties, L.P. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Parma Board of Education. Real Property Tax. Granting Motion to Withdraw as Counsel.

00-G-718* Brazos Automotive Properties, L.P. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and South Euclid/Lyndhurst Board of Education. Real Property Tax. Granting Motion to Withdraw as Counsel.

00-P-1863 84 Lumber Company v. Summit County Board of Revision, the Summit County Auditor and the Akron City School District Board of Education. Real Property Tax. Overruling Motion to Compel.

01-M-346 Campus Bus Service v. Thomas M. Zaino, Tax Commissioner of Ohio. Motor Fuel Tax. Granting Motion to Stay Proceedings.

01-M-571 Jim & Elaine Grissom v. Noble County Board of Revision, the Noble County Auditor and the Noble Local School District Board of Education. Real Property Tax. Show Cause Order.

01-A-572, 01-A-575 Clare Bridge of Parma L.P. and Parma City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidated.

01-J-668 Donald E. Richards v. Huron County Board of Revision. Real Property Tax. Requiring Appellant to Show Cause.

01-T-707 Janet R. Page, Trustee v. Lake County Board of Revision and the Lake County Auditor. Real Property Tax. Requiring Appellant to Show Cause.

01-B-723, 01-B-730, 01-B-731 Activity Center, Inc. and Olmsted Falls Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Olmsted Holdings, Inc. Consolidated.

 

*Issued Previously