OHIO BOARD OF TAX APPEALS
2:00 P.M. FRIDAY
March 7, 2003
MERIT DOCKET
2001-A-342 Funtime, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Tax Commissioner affirmed. Mr. Johnson and Ms. Jackson concur; Ms. Margulies dissents.
2002-V-164 Duramed Pharmaceuticals, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Franchise Tax. Tax Commissioner reversed and remanded. Board members concur.
2002-R-381 Great Miami Valley YMCA v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Tax Commissioner affirmed. Board members concur.
2002-V-663 Philip E. Murray v. Thomas M. Zaino, Tax Commissioner of Ohio. Income Tax. Dismissed--lack of jurisdiction. Board members concur.
2002-N-1218 Foxmoor Apartments, A General Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Parma City School District Board of Education. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
2002-J-1264 Eastern Star Baptist Church v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Tax Commissioner affirmed. Board members concur.
2002-N-1340 Al Gammarino, Trustee v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
2002-G-1585 Lee V. Silvis v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board members concur.
2002-A-1608 Springfield/Hufford Associates, LP v. Clark County Board of Revision and Clark County Auditor. Real Property Tax. Dismissed--lack of jurisdiction--premature appeal. Board members concur.
2002-G-1651 JRK - Springfield Partners L.P. v. Clark County Board of Revision and Clark County Auditor. Real Property Tax. Dismissed--lack of jurisdiction--premature appeal. Board members concur.
2002-N-1685 Board of Education of the South-Western City School District v. Franklin County Board of Revision, Franklin County Auditor, and Gillilan Family, LP. Real Property Tax. Dismissed--lack of jurisdiction--duplicate filing. Board members concur.
2002-N-1686 Board of Education of the South-Western City School District v. Franklin County Board of Revision, Franklin County Auditor, and Gillilan Family, LP. Real Property Tax. Dismissed--lack of jurisdiction--duplicate filing. Board members concur.
2002-T-1690 City of Portsmouth v. Scioto County Budget Commission, Scioto County Auditor, Scioto County Treasurer, and Scioto County Prosecuting Attorney. Budget Commission. Allocation made. Board members concur.
2002-M-1747 Huber Heights City Schools Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor, and Henry A. Harlamert, et al. Real Property Tax. Value found. Board members concur.
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. Value found. Board members concur.
2002-R-1823 Brian G. Davis v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board members concur.
2002-A-1909 Bryan & Paulette Swiger v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner reversed. Board members concur.
2002-M-2485 Joseph B. Paley, M.D. v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board members concur.
DISMISSALS AND STIPULATIONS
2001-B-1109 Brown Motor Sales Co. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board members concur.
2002-R-244 Tri County Business Services, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board members concur.
2002-R-245 Manpower International, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board members concur.
2002-A-477 Batroun, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board members concur.
2002-K-1144, 2002-K-1709, 2002-K-1710 Cincinnati Gas & Electric Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Columbus Southern Power Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Dayton Power & Light Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Air Pollution Control Facility. Dismissed. Board members concur.
2002-G-1147 Louis and Rizwana Sharalaya v. Warren County Board of Revision and Warren County Auditor. Real Property Tax. Dismissed. Board members concur.
2002-V-1156 Mason City School District Board of Education v. Warren County Board of Revision, Warren County Auditor, and EBSCO Industries. Real Property Tax. Dismissed. Board members concur.
2002-M-1188 The Slane Co., Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the East Cleveland School District Board of Education. Real Property Tax. Dismissed. Board members concur.
2002-B-1198, 2002-B-1199, 2002-B-1231 J.C. Penney Properties, Inc. and North Olmsted City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Great Northern Partnership/Pennstead Association. Real Property Tax. Dismissed. Board members concur.
2002-B-2025 Triplett and Associated, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board members concur.
2002-V-2105 Morris H. Glicksman v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Beachwood Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-A-2400, 2002-A-2350, 2002-A-2537 GEM Realty, Ltd. and 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.
2002-T-2408 Lane City Centre Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Dismissed. Board members concur.
2002-N-2640, 2002-N-2649, 2002-N-2753 Berea City School District Board of Education and Hopkins Partners v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.
MISCELLANEOUS
1998-J-1159, 1998-J-1273 Cincinnati School District Board of Education and Western & Southern Life Insurance Company v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Correcting prior entry. Board members concur.
1998-P-1462 Westinghouse Environmental Management Co. of Ohio, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Refund. Remand. Board members concur.
2002-R-510 Oakwood Management Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Remand. Board members concur.
2002-B-743 Scheibert Safety Supply, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board members concur.
2002-J-1141 Cincinnati School District Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor, and Mt. Airy Properties, LLC. Real Property Tax. Denying motion to dismiss and extending discovery. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2002-G-1552, 2002-G-1554, 2002-G-1555, 2002-G-1556 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Jefferson Park Properties. Real Property Tax. Extending discovery.
2002-V-1596 Vandalia Butler City Schools v. Montgomery County Board of Revision, Montgomery County Auditor, and Timberlake LP. Real Property Tax. Compelling discovery.
2002-P-1597* JSE Properties, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Heights/University Heights City School District Board of Education. Real Property Tax. Extending discovery.
2002-P-1604 Maria Olivero v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Granting pro hoc vice appearance.
2002-J-1634 Hallwood Realty Partners L.P., HWG Realty Investors, Inc., and Hallwood 95 LP v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Orange City School District Board of Education. Real Property Tax. Extending discovery.
2002-P-1639* Alpha Health Care Center v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Board of Education for the Berea City School District. Real Property Tax. Denying motion to compel.
2002-V-1791, 2002-V-1792, 2002-V-1793 Kings Island Company and Western Row Properties v. Warren County Board of Revision, Warren County Auditor, and the Mason Corp.-Kings Local School District Board of Education. Real Property Tax. Consolidated.
2002-N-1927 Dublin City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Yadollah Abolhasani. Real Property Tax. Compelling discovery.
2002-P-2187, 2002-P-2188, 2002-P-2189, 2002-P-2190, 2002-P-2735, 2002-P-2146 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Zucker Building Company and 3400 Hamilton Property Company. Real Property Tax. Consolidated.
2002-A-2284 Elaine Heyman, c/o Robert Weltman v. Geauga County Board of Revision and Geauga County Auditor. Real Property Tax. Show cause.
2002-G-2345, 2002-G-2346 Brecksville/Broadview Heights Board of Education and Royalton 3505 Co. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidated.
2002-P-2495, 2002-P-2693 Gates Mills Manor Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Mayfield City School District Board of Education. Real Property Tax. Consolidated.
2002-M-2500, 2002-M-2698 Progressive Casualty Insurance Company and Mayfield City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidated.
2002-B-2507, 2002-B-2543 EQR-Reserve Square Ltd. Partnership aka EQR Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and EQR-Reserve Square Ltd. Partnership. Real Property Tax. Consolidated.
2002-T-2572, 2002-T-2573 Strongsville Board of Education and the City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Royalton Road Joint Venture. Real Property Tax. Setting objection period.
2002-T-2611, 2002-T-2612, 2002-T-2613, 2002-T-2614, 2002-T-1717, 2002-T-2721 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.
2002-K-135, 2002-136 Time Warner Entertainment Company, LP v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Consolidated.
2002-P-208 Delbert E. Lacy v. Muskingum County Board of Revision and the Muskingum County Auditor. Real Property Tax. Show cause.
2003-T-211, 2003-T-213, 2002-T-215, 2003-T-217 Tacohio Development L.L.C. v. Franklin County Board of Revision, the Franklin County Auditor, and South-Western City Schools Board of Education. Real Property Tax. Setting objection period.
* Issued Previously