OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

February 1, 2002

 

For New Procedures Regarding Preparation of Orders Terminating Appeals, See Our Website at: www.state.oh.us/bta/procedure.htm.

 

MERIT DOCKET

01-V-795, 01-V-796, 01-V-797 Elmer D. Parsley v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

00-N-1798 Kenneth and Naomi Lemon v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. BOR affirmed. Board Members concur.

00-K-356 Josef Kofol v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Value found. Board Members concur.

 

DISMISSALS AND STIPULATIONS

97-R-1121 AgCredit, Agricultural Credit Association v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Dismissed. Board Members concur.

98-T-593, 98-T-594, 98-T-603, 98-T-604, 99-T-1896 North Olmsted City School District Board of Education and Sears, Roebuck & Company v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-M-491, 00-M-493, 00-M-505, 00-M-506, 00-M-507, 00-M-508, 00-M-509, 00-M-510 Eton Square, An Ohio Ltd. Partnership and The Board of Education for the Orange City School District v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-R-1956 Investors Development Co., Ltd. v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-A-127, 01-A-128, 01-A-129, 01-A-131 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Jacobs West St. Clair Ltd. Part. Real Property Tax. Dismissed. Board Members concur.

01-S-256 George Skebo v. Mahoning County Board of Revision and Mahoning County Auditor. Real Property Tax. Dismissed. Board Members concur.

01-J-264 Per Tax Bill: Second National Bank of Warren Trustees (Simon-Cambridge Square Ltd. Part.), Barbara Ann Whalen (Barbara A. Miller), and James Walter Whalen v. Mahoning County Board of Revision and Mahoning County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-R-272 Simon Seven Trails Limited Partnership v. Mahoning County Board of Revision and Mahoning County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-T-274 R. Richard Burdman, Trustee, et al. v. Mahoning County Board of Revision and Mahoning County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-J-506 North Olmsted City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and CHG-Ham 1, LLC. Real Property Tax. Dismissed. Board Members concur.

01-S-616 Robert J. and Katherine Ibos v. Ottawa County Board of Revision and Ottawa County Auditor. Real Property Tax. Dismissed. Board Members concur.

01-S-801 Paul Penfield v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Stipulated. Board Members concur.

 

MISCELLANEOUS

00-M-1587 Tallmadge Associates v. Summit County Board of Revision, Summit County Auditor and Tallmadge City School District. Real Property Tax. Correcting Order. Board Members concur.

00-R-2141 through 00-R-2182 Hamilton County Commissioners v. Hamilton County Board of Revision, Hamilton County Auditor, and Cincinnati School District Board of Education. Real Property Tax. Amending Stipulation. Board Members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

00-G-1602 Twinsburg Board of Education v. Summit County Board of Revision, Summit County Auditor, and Northfield Center Development. Real Property Tax. Requiring Appellant to Show Cause.

01-G-565 Daniel Verghese v. Wayne County Board of Revision, Wayne County Auditor, and Rittman Exempted Village School District Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

 

01-T-600, 01-T-632 Zanesville City Schools Board of Education and AP Hotels of Wisconsin v. Muskingum County Board of Revision and the Muskingum County Auditor. Real Property Tax. Consolidating Appeals and Continuing Hearing.

01-A-683 Christopher E. and Vicki S. Soukup v. Summit County Board of Revision, Summit County Auditor, and Joseph D. and Katherine D. Rusnak. Real Property Tax. Denying Motion to Remand.

01-V-726 Donna M. Liechty, Trustee v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Requiring Appellant to Show Cause.

01-R-763 Harper Valley Ltd. v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Requiring Appellant to Show Cause.

01-V-850 John L. Jr. and Alice M. Lesnick v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Requiring Appellant to Show Cause.

01-V-997, 01-E-1006 Sunbelt Transportation Services, Inc. and TLI Incorporated v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax. Consolidating Appeals.

01-V-997, 01-E-1006 Sunbelt Transportation Services, Inc. and TLI Incorporated v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax. Granting Petition to Appear Pro Hac Vice.

01-T-1095 Barbara Curtiss, Fairfield County Auditor v. Fairfield County Board of Revision and Dan and Georgetta Wickline. Real Property Tax. Requiring Appellant to Show Cause.

 

01-R-1218, 01-R-1274, 01-P-1308 Sandusky City School District Board of Education v. Erie County Board of Revision, Erie County Auditor, and S & S Realty, Ltd. Real Property Tax. Consolidating Appeals.