OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

December 6, 2002

 

MERIT DOCKET

2000-M-810, 2001-M-335, 2001-M-336 Stateco Financial Services, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Dealers in Intangibles Tax. Tax Commissioner affirmed. Ms. Jackson and Ms. Margulies concur; Mr. Johnson dissents.

2002-A-3 M & L Salami, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

2002-K-43 ANR Pipeline Co. v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Tax Commissioner affirmed. Board Members concur.

2002-N-580 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Park Lane Villa Dev. Co. Real Property Tax. Dismissed-lack of jurisdiction-premature appeal. Board Members concur.

2002-N-581 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Park Lane Villa Dev. Co. Real Property Tax. Dismissed-lack of jurisdiction-premature appeal. Board Members concur.

2002-J-720, 2002-J-769 LEM Dynamp, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

2002-V-981 FYDA Freightliner Columbus, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax Penalty Abatement. Tax Commissioner affirmed. Board Members concur.

2002-N-1118 Cooke Road Development v. Franklin County Board of Revision, Franklin County Auditor and Board of Education of the Columbus City Schools. Real Property Tax. Dismissed-lack of jurisdiction-premature appeal. Board Members concur.

2002-N-1137 Eastlake Industrial Townhouse v. Lake County Board of Revision, Lake County Auditor and the Willoughby-Eastlake City School District. Real Property Tax. Dismissed-lack of jurisdiction-premature appeal. Board Members concur.

2002-T-1155, 2002-T-1363 Associated Estates Realty Corp. v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Dismissed-lack of jurisdiction-duplicate filing. Board Members concur.

2002-B-1302 Ventus Realty, LTD Part., Vencor Nursing Centers East, LLC v. Fairfield County Board of Revision, Fairfield County Auditor and Pickerington Local School District Board of Education. Real Property Tax. Dismissed-lack of jurisdiction-duplicate filing. Board Members concur.

2002-J-1347, 2002-J-1348, 2002-J-1779, 2002-J-1784 Automated Data Processing v. Hamilton County Auditor, Hamilton County Board of Revision, and Cincinnati School District Board of Education. Real Property Tax. Dismissed-lack of jurisdiction-duplicate filing. Board Members concur.

2002-V-1354 Forest Park City of the (Kmart, tenant) and Sanford Sandleman, Trustee; Susan Sandleman and contract vendees and lessors v. Hamilton County Board of Revision, Hamilton County Auditor and the Board of Education of the Winton Woods School District. Real Property Tax. Dismissed-lack of jurisdiction-duplicate filing. Board Members concur.

2002-B-1358 Cincinnati S.I. Company v. Hamilton County Board of Revision, Hamilton County Auditor and Cincinnati School District Board of Education. Real Property Tax. Dismissed-lack of jurisdiction-duplicate filing. Board Members concur.

2002-B-1359 Cincinnati S.I. Company v. Hamilton County Board of Revision, Hamilton County Auditor and Cincinnati School District Board of Education. Real Property Tax. Dismissed-lack of jurisdiction-duplicate filing. Board Members concur.

2002-B-1360 Cincinnati S.I. Company v. Hamilton County Board of Revision, Hamilton County Auditor and Cincinnati School District Board of Education. Real Property Tax. Dismissed-lack of jurisdiction-duplicate filing. Board Members concur.

2002-B-1567 OsAir, Inc. v. Lake County Board of Revision, Lake County Auditor and Mentor Exempted Village School District Board of Education. Real Property Tax. Dismissed-lack of jurisdiction-duplicate filing. Board Members concur.

 

MISCELLANEOUS

2002-J-326 GE Information Services, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Remand. Board Members concur.

2002-B-977 American Coatings Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Abatement. Remand. Board Members concur.

2002-J-1034 Lois J. Rice v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.

2002-N-1041 H.A.P.S. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board Members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2002-R-1019 Golf America Stores, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax Penalty Abatement. Requiring Appellant To Show Cause.

2002-R-1063 Golf America Stores, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Penalty Abatement. Requiring Appellant to Show Cause.

2002-T-1212 Dayton Power & Light Company v. Adams County Board of Revision, Adams County Auditor and the Adams County/Ohio Valley School District Board of Education. Real Property Tax. Designating Complex Litigation.

2002-T-1213 Dayton Power & Light Company v. Adams County Board of Revision, Adams County Auditor and the Adams County/Ohio Valley School District Board of Education. Real Property Tax. Designating Complex Litigation.

2002-N-1242, 2002-N-1243, 2002-N-1274, 2002-N-1275, 2002-N-1276, 2002-N-1277, 2002-N-1278, 2002-N-1279, 2002-N-1280 Cleveland Municipal School District Board of Education v. 1800 Euclid Building Ltd. and Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidated.

2002-N-1326, 2002-N-1327 Premier Restaurant Management Company v. Cuyahoga County Board of Revision and Cuyahoga County Auditor and Board of Education for the Berea City School District. Real Property Tax. Consolidated.

2002-A-1652, 2002-A-1672 Akron City School District Board of Education v. Summit County Auditor and the Distillata Company. Real Property Tax. Consolidated.

2002-M-1669, 2002-M-1671 Akron City School District Board of Education v. Summit County Board of Revision, the Summit County Auditor and Walgron, LLC. Real Property Tax. Consolidated.

2002-T-1690 City of Portsmouth v. Scioto County Budget Commission. Budget Commission. Approving Waiver of Hearing/Scheduling Briefs.