OHIO BOARD OF TAX APPEALS

3:00 P.M. FRIDAY

January 10, 2003

MERIT DOCKET

2002-A-878 Greater Life Assembly, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Tax Commissioner affirmed. Board members concur.

2002-R-1112 River City Investments v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

2002-R-1113 River City Investments v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

2002-R-1114 Renew Home v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

2002-R-1145 Chardon Building Supplies, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax Penalty Abatement. Tax Commissioner affirmed. Board members concur.

2002-V-1696 Gary Clair v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

2002-M-1713, 2002-M-2131 Delta Investors I, LLC v. Fairfield County Board of Revision and the Fairfield County Auditor. Real Property Value. Dismissed--lack of jurisdiction--duplicate filings. Board members concur.

2002-P-1728 Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor and Mary C. Householder. Real Property Tax. Value found. Board members concur.

 

MISCELLANEOUS

2001-J-1255, 2001-J-1257 West Park Trust v. Richland County Auditor and Richland County Board of Revision. Real Property Tax. Certification. Board members concur.

2002-P-170 Carol E. Newman, Adams County Auditor v. Thomas M. Zaino, Tax Commissioner of Ohio and Cincinnati Gas and Electric Company. Thermal Efficiency Exemption. Overruling motion for reconsideration. Board members concur.

2002-P-171 Carol E. Newman, Adams County Auditor v. Thomas M. Zaino, Tax Commissioner of Ohio and Columbus and Southern Ohio Electric Company. Thermal Efficiency Exemption. Overruling motion for reconsideration. Board members concur.

2002-P-172 Carol E. Newman, Adams County Auditor v. Thomas M. Zaino, Tax Commissioner of Ohio and Dayton Power and Light Company. Thermal Efficiency Exemption. Overruling motion for reconsideration. Board members concur.

2002-J-197 405 Madison Limited v. Lucas County Auditor, Lucas County Board of Revision, and Toledo Board of Education. Real Property Tax. Rejecting stipulation. Mr. Johnson and Ms. Margulies concur. Ms. Jackson not participating.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2001-T-1208 Fluor Daniel Fernald, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Supplementing record.

2002-M-511 Safety Kleen Systems, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Staying proceedings.

2002-R-1019 Golf America Stores, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Requiring appellant to show cause.

2002-R-1170, 2002-R-1375 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Northfield Park Associates. Real Property Tax. Granting motions to extend discovery.

2002-R-1171, 2002-R-1374 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Northfield Park Associates. Real Property Tax. Granting motions to extend discovery.

2002-R-1172, 2002-R-1381 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Baker and Dragin. Real Property Tax. Granting motions to extend discovery.

2002-R-1173, 2002-R-1382 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Baker and Dragin. Real Property Tax. Granting motions to extend discovery.

 

2002-R-1174, 2002-R-1380 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Seaway Lumber Co. Real Property Tax. Granting motions to extend discovery.

2002-R-1175, 2002-R-1379 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Seaway Lumber Co. Real Property Tax. Granting motions to extend discovery.

2002-R-1176, 2002-R-1373 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Toni Prinios. Real Property Tax. Granting motions to extend discovery.

2002-R-1177, 2002-R-1372 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Toni Prinios. Real Property Tax. Granting motions to extend discovery.

2002-T-1213, 2002-T-1270, 2002-T-1283 Dayton Power & Light Company and Adams County/Ohio Valley School District Board of Education v. Adams County Board of Revision and Adams County Auditor. Real Property Tax. Consolidated.

2002-J-1344 Charles Hofmeister III and Geraldine Hofmeister, Trustees v. Medina County Board of Revision and Median County Auditor. Real Property Tax. Requiring appellants to show cause.

2002-R-1370 Northfield Park Associates v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Bedford Board of Education. Real Property Tax. Granting motion to extend discovery.

2002-J-1587, 2002-J-1588, 2002-J-1666 Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Elrad Hadley Associates Limited.

Elrad Hadley Associates Limited v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Board of Education for the Berea City School District. Real Property Tax. Consolidated.

2002-P-1604 Maria Olivero v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Requiring appellant to show cause.

2002-M-1740 Board of Education of the Westerville City School District v. Franklin County Board of Revision, the Franklin County Auditor and I/M Development Company. Real Property Tax. Setting objection period.

2002-A-1786, 2002-A-1787 Banc One Management Corp. v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Westerville City School District. Real Property Tax. Setting objection period.

2002-T-1951, 2002-T-1958, 2002-T-1959 Dayton Hudson Corporation, formerly known as Marshall Fields and Company also formerly known as Marshall Fields of Ohio v. Franklin County Board of Revision, the Franklin County Auditor and the Board of Education of the Columbus City School District. Real Property Tax. Setting objection period and scheduling briefs.

2002-T-1979 LTC Ohio, Inc. v. Franklin County Board of Revision, the Franklin County Auditor and Bexley City School District Board of Education. Real Property Tax. Setting objection period and scheduling briefs.

2002-T-1998 Gary Spanner & Steve Testa v. Franklin County Board of Revision, the Franklin County Auditor and Hilliard City School District Board of Education. Real Property Tax. Setting objection period and scheduling briefs.

2002-T-2033, 2002-T-2049 Brooklyn City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and William H. Low, Jr. Real Property Tax. Setting objection period and requiring auditor to supplement record.

2002-V-2168, 2001-V-2170, 2001-V-2171, 2002-V-2172, 2002-V-2398, 2002-2399 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Royal Financing. Real Property Tax. Setting objection period.

2002-J-2194, 2002-J-2383 Lakeshore Club Residence v. Cuyahoga County Auditor, Cuyahoga County Board of Revision, and Cleveland Municipal School District Board of Education. Real Property Tax. Consolidated.

2002-A-2245, 2002-A-2246 Brooklyn City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Brookside 747 Temple Co. Real Property Tax. Setting objection period.

2002-M-2336 Richard R. & Barbara K. Smith v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Setting objection period.

2002-T-2357 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. Setting objection period.

2002-A-2396 Rockwell Heavy Vehicle Systems (ArvinMeritor, Inc.) v. Licking County Board of Revision, Licking County Auditor, and the Board of Education of the Heath City School District. Real Property Tax. Setting objection period.

2002-M-2440 The Glidden Company, a Delaware Corp., et al. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, the Strongsville Board of Education, and the City of Strongsville. Real Property Tax. Setting objection period.

2002-M-2458 Ohio Research Center LLC, et al. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, the Strongsville Board of Education, and the City of Strongsville. Real Property Tax. Setting objection period.