OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

July 25, 2003

MERIT DOCKET

2002-B-1329 East Brunswick Professional Center v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Remanded with instructions. Board members concur.

2002-P-1662 Copley-Fairlawn City School District Board of Education v. Summit County Board of Revision, Summit County Auditor and H.C.W., LLC and Detroit Westfield, LLC. Real Property Tax. Dismissed-lack of jurisdiction-premature appeal. Board members concur.

2002-P-1663 Copley-Fairlawn City School District Board of Education v. Summit County Board of Revision, Summit County Auditor and H.C.W., LLC and Detroit Westfield, LLC. Real Property Tax. Dismissed-lack of jurisdiction-premature appeal. Board members concur.

2003-P-147 Kirk Accounting and Consulting, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax Penalty Abatement. Tax Commissioner affirmed. Board members concur.

2003-B-277 Village Associates, LLC v. Delaware County Board of Revision, Delaware County Auditor, and Olentangy City School District Board of Education. Real Property Tax. BOR affirmed. Board members concur.

2003-P-511 H.C.W. LLC and Detroit Westfield, LLC v. Summit County Board of Revision, Summit County Auditor and Copley-Fairlawn City School District Board of Education. Real Property Tax. Dismissed-lack of jurisdiction-premature appeal. Board members concur.

2003-P-515 Copley-Fairlawn City School District Board of Education v. Summit County Board of Revision, Summit County Auditor and H.C.W. LLC and Detroit Westfield, LLC. Real Property Tax. Dismissed-lack of jurisdiction-premature appeal. Board members concur.

2003-P-516 Copley-Fairlawn City School District Board of Education v. Summit County Board of Revision, Summit County Auditor and H.C.W. LLC and Detroit Westfield, LLC. Real Property Tax. Dismissed-lack of jurisdiction-premature appeal. Board members concur.

 

DISMISSALS AND STIPULATIONS

2002-R-1057 American Family Association, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax Exemption. Dismissed. Board members concur.

2002-A-1098 Brooklyn City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and William H. Low, Jr. Real Property Tax. Stipulated. Board members concur.

2002-N-1160 WEC 98G 30 LLC, a Delaware Liability Company v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2002-J-1547 Rino & JoAnn Costa v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the North Royalton Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-G-1611 Caton Court, LLC, as of 1/1/00, Lois B. Miller, Trustee & Vancyle Bletscher v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2002-A-1667 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and TW Cleveland, Ltd. Real Property Tax. Stipulated. Board members concur.

2002-A-1677 F.H.T. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the East Cleveland Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-M-1716 Carl Gumina, Trustee v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the East Cleveland Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-T-1772 Community Development Properties - Cleveland, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Board of Education. Real Property Tax. Dismissed. Board members concur.

2002-N-1812 Village in the Park v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Westlake Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-R-1817 Firstmerit Bank, N.A. v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Stipulated. Board members concur.

2002-G-1820 Kelly and Garreth Transue v. Union County Board of Revision and Union County Auditor. Real Property Tax. Stipulated. Board members concur.

2002-J-1852 Abdelhady Alyman A. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Hts./Univ. Hts. BOE. Real Property Tax. Stipulated. Board members concur.

2002-G-1877 Windrush Limited Partnership v. Franklin County Board of Revision, Franklin County Auditor, and South-Western City Schools Board of Education. Real Property Tax. Dismissed. Board members concur.

2002-R-1970 Per Tax Bill: Dunham Road Associates v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Maple Heights Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-T-2033, 2002-T-2049, 2002-T-2727 Brooklyn City School District Board of Education and William H. Low v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2002-R-2126 Bruce and Sarah Alexander v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Dismissed. Board members concur.

2002-J-2132 King James Point 5 LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Westlake Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-G-2143 Meijer, Inc., nka Meijer Stores Limited Partnership v. Lucas County Board of Revision, Lucas County Auditor, and Oregon City School District Board of Education. Real Property Tax. Stipulated. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2002-J-2182, 2002-J-2183 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, et al. Real Property Tax. Dismissed. Board members concur.

2002-P-2486 Narasingarao Sreenath v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2002-G-2549 Port Clinton Sleep Inn Ltd. v. Ottawa County Board of Revision, Ottawa County Auditor, and Port Clinton City School District Board of Revision. Real Property Tax. Stipulated. Board members concur.

2002-T-2559 Marvin Chernin, Trustee v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Cleveland Heights/University Heights Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-N-2688 Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Marsol Apartments Co. Real Property Tax. Dismissed. Board members concur.

2002-V-2729 Grekopfixbun Partners v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-M-2743 Trebmal Landerhaven Limited Partnership v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Mayfield Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-N-94 The Cedar-Grandview Company v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2003-M-435 Cleveland Heights/University Heights City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Walgreen Company. Real Property Tax. Dismissed. Board members concur.

2003-G-507, 2003-G-508 Orange City School District, Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Fargo Development Co. Real Property Tax. Dismissed. Board members concur.

 

MISCELLANEOUS

1999-A-1411 University of Cincinnati Medical Associates, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax Exemption. Certification. Board members concur.

1999-A-1412 University of Cincinnati Medical Associates, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax Exemption. Certification. Board members concur.

1999-A-1413 University of Cincinnati Medical Associates, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax Exemption. Certification. Board members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2002-R-2361, 2002-R-2580, 2002-R-2589, 2002-R-2367, 2002-R-2601, 2002-R-2602 Southgate Gardens Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Bedford Board of Education. Real Property Tax. Granting in part and denying in part the consolidation of appeals.

2002-N-2416 Barbara Burgess Soltz v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Shaker Heights Local School District. Real Property Tax. Requiring appellant to show cause.

2003-N-110 Lion Holdings Dublin, LLC v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Dublin City School District. Real Property Tax. Requiring Appellant to show cause.

2003-J-489 Olympia Properties, LLC v. Franklin County Board of Revision, Franklin County Auditor, and the Columbus City School District Board of Education. Real Property Tax. Compelling discovery.

2003-V-525, 2003-V-526, 2003-V-528, 2003-V-529, 2003-V-530, 2003-V-531 Aina L. Schuster and The Schuster Limited Partnership and Olmsted Falls Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidating appeals.

2003-T-707, 2003-T-728, 2003-T-729 Cleveland Racquet Club, Inc., and Orange City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidating appeals.

2003-R-822 Elias Maroun v. Cuyahoga County Auditor and Cuyahoga County Board of Revision. Real Property Tax. Requiring appellant to show cause.