12:00 P.M. FRIDAY

May 3, 2002

Notice: Effective May 1, 2002, the Supreme Court of Ohio adopted amendments to the Rules for the Reporting of Opinions which are accessible on the Supreme Court's website at <ftp://www.sconet.state.oh.us/ruleamendments/2002/126600-r.doc>. Contemporaneously, the Reporter's Office of the Supreme Court effected Revisions to the Ohio Manual of Citations. Counsel are encouraged to review these revisions, accessible at <http://www.sconet.state.oh.us/ROD/pdf/Rev_Manual_Cit_02.pdf>. It is suggested citations to decisions of the Supreme Court and Courts of Appeal include the WebCite citation and any paragraph reference; but parallel sources need not be included.

00-J-95 David Gordon and Patricia Gordon v. Thomas M. Zaino, Tax Commissioner of Ohio. Income Tax. Tax Commissioner affirmed. Board Members concur.

00-J-97 David Gordon v. Thomas M. Zaino, Tax Commissioner of Ohio. Income Tax. Tax Commissioner affirmed. Board Members concur.

00-K-979 Niklas Lawrence v. Hamilton County Board of Revision, Hamilton County Auditor and the Cincinnati School District Board of Education. Real Property Tax. Value Found. Board Members concur.

00-V-1030, 00-V-1031 Campus Bus Service v. Thomas M. Zaino, Tax Commissioner of Ohio. Motor Fuel Tax. Tax Commissioner affirmed. Mr. Johnson and Ms. Jackson concur. Ms. Margulies dissents.

00-K-1511 Aimco Hunters Creek LLC v. Hamilton County Board of Revision, Hamilton County Auditor and the Sycamore Community School District Board of Education. Real Property Tax. Value Found. Board Members concur.

01-G-149 Midland Food Services, L.L.C. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Remanded with Instructions. Mr. Johnson and Ms. Margulies concur. Ms. Jackson dissents.

01-G-150 Midland Food Services, L.L.C. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Westlake Board of Education. Real Property Tax. Board of Revision affirmed. Mr. Johnson and Ms. Margulies concur. Ms. Jackson dissents.

01-G-151 Midland Food Services, L.L.C. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Rocky River Board of Education. Real Property Tax. Remanded with Instructions. Mr. Johnson and Ms. Margulies concur. Ms. Jackson dissents.

01-G-154 Midland Food Services, L.L.C. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Remanded with Instructions. Mr. Johnson and Ms. Margulies concur. Ms. Jackson dissents.

01-G-155 Midland Food Services, L.L.C. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Board of Revision affirmed. Mr. Johnson and Ms. Margulies concur. Ms. Jackson dissents.

01-G-156 Midland Food Services, L.L.C. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Berea City School District Board of Education. Real Property Tax. Remanded with Instructions. Ms. Johnson and Ms. Margulies concur. Ms. Jackson dissents.

01-G-157 Midland Food Services, L.L.C. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Parma City School District Board of Education. Real Property Tax. Remanded with Instructions. Mr. Johnson and Ms. Margulies concur. Ms. Jackson dissents.

01-G-158 Midland Food Services, L.L.C. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Mayfield City School District Board of Education. Real Property Tax. Remanded with Instructions. Mr. Johnson and Ms. Margulies concur. Ms. Jackson dissents.

01-G-159 Midland Food Services, L.L.C. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Municipal School District Board of Education. Real Property Tax. Remanded with Instructions. Mr. Johnson and Ms. Margulies concur. Ms. Jackson dissents.

01-N-591 George Putz, Trustee v. Ottawa County Board of Revision and Ottawa County Auditor. Real Property Tax. Board of Revision affirmed. Board Members concur.

01-B-592 CASA 94, L.P. v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Westerville City Schools. Real Property Tax. Board of Revision reversed-remanded. Board Members concur.

01-A-597 Streetsboro City School District Board of Education v. Portage County Board of Revision, Portage County Auditor and Niranjan Patel, Trustee. Real Property Tax. Value Found. Board Members concur.

01-S-864, 01-S-865, 01-S-866, 01-S-867, 01-S-868 William E. Morehouse, Jr. v. Erie County Board of Revision and Erie County Auditor. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

01-N-1253, 01-N-1254 Johnny Appleseed Center, Ltd. v. Richland County Board of Revision and Richland County Auditor. Real Property Tax. Remanded with Instructions. Board Members concur.

01-A-1258, 01-A-1259 Mansfield Square, Ltd. v. Richland County Board of Revision and Richland County Auditor. Real Property Tax. Remanded with Instructions. Board Members concur.

02-R-16 Hobbits Glen Homeowners Assn. v. Thomas M. Zaino, Tax Commissioner of Ohio. Remission. Tax Commissioner affirmed. Board Members concur.

02-T-55 3017 Investments Ltd. v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

01-J-741 Lance C. Stehman v. Ottawa County Board of Revision, Ottawa County Auditor and the Port Clinton City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

01-N-836 Clemens & Carole Reiss v. Erie County Board of Revision and Erie County Auditor. Real Property Tax. Dismissed. Board Members concur.

01-N-874 Campbell Soup Supply Co. LLC v. Henry County Board of Revision and Henry County Auditor. Real Property Tax. Dismissed. Board Members concur.

01-B-974 Debra J. Tomaszewski v. Lucas County Board of Revision and the Lucas County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-P-1022 Casto Investors v. Franklin County Board of Revision, the Franklin County Auditor and the Groveport Madison Local Schools Board of Education. Real Property Tax. Dismissed. Board Members concur.

01-G-152 Midland Food Services, L.L.C. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and East Cleveland School District Board of Education. Real Property Tax. Board of Revision reversed-jurisdiction retained. Mr. Johnson and Ms. Margulies concur. Ms. Jackson dissents.

01-G-153 Midland Food Services, L.L.C. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Bedford Board of Education. Real Property Tax. Board of Revision reversed-jurisdiction retained. Mr. Johnson and Ms. Margulies concur. Ms. Jackson dissents.

01-V-178 Wayne E. Follweiler v. Mahoning County Board of Revision and the Mahoning County Auditor. Real Property Tax. Corrective Order. Board Members concur.

01-S-1009 Al Gammarino v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Denying Motion to Dismiss. Board Members concur.

02-V-15 Gary L. Hill v. Thomas M. Zaino, Tax Commissioner of Ohio. Refund Tax. Remand. Board Members concur.

00-V-473, 00-V-474 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Northrop Grumman Corporation. Real Property Tax. Show Cause.

01-S-1009, 01-S-1010, 02-S-376 Al Gammarino v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Denying Motion to Consolidate.

01-G-1232 Andrew Myers v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Show Cause.

02-S-35, 02-S-36, 02-S-37 Board of Education of the Lakewood City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Equistar Cleveland Co., LLC. Real Property Tax. Denying Motion to Consolidate.

02-V-136 Mechanical Leasing LLC v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Requiring Appellant Property Owner to Show Cause and Requiring the Appellee County Auditor to supplement the statutory transcript.

02-S-158, 02-S-167 North Royalton City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Spartan House Ltd. Real Property Tax. Consolidated.

02-M-295, 02-M-333 Augusta Land Corporation v. Delaware County Board of Revision, the Delaware County Auditor and the Board of Education of the Delaware City Schools. Real Property Tax. Show Cause.

02-T-317, 02-T-340, 02-T-341 The Islander Company and the Board of Education for the Berea City Schools v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidated.

02-B-320, 02-B-321, 02-B-338, 02-B-339 Ernst & Ernst v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Berea Board of Education.

Ernst & Young U.S., A New York General Partnership v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.

Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Ernst & Ernst. Real Property Tax. Consolidating Appeals in Part.

02-R-427, 02-R-445 Ohio Residential Investment LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Mayfield City School District Board of Education.

Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Ohio residential Investment LLC. Real Property Tax. Consolidated.