OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY
November 7, 2003
MERIT DOCKET
(No merit decisions to be announced today.)
DISMISSALS AND STIPULATIONS
2002-N-1614 SG USA, Ltd., An Ohio Limited Liability Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Maple Hts. Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-N-1631 SG USA, Ltd., An Ohio Limited Liability Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Maple Hts. Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-N-1640 SG USA, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Maple Hts. Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-N-1641 SG USA, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Maple Hts. Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-N-1642 SG USA, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Maple Hts. Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-A-2043 South Euclid-Lyndhurst City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Brainard Medical Campus, Ltd. Real Property Tax. Dismissed. Board members concur.
2002-R-2203, 2002-R-2204, 2002-R-2205, 2002-R-2206, 2002-R-2295 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Frankfort Court Associates, Aholivah Meier and Gedon Merdini. Aholivah Meier, Gedon Merdini, and Ferndale Housing Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-N-2268 Graines Stuart J Tr v. Lake County Board of Revision, Lake County Auditor, and the Willoughby-Eastlake City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-A-2273 Key Real Estate, Ltd. v. Erie County Board of Revision, Erie County Auditor, and Sandusky City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-P-2353, 2002-P-2354, 2002-P-2542 Brecksville/Broadview Heights Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and C.C. Mitchell Retail Ltd. Real Property Tax. Stipulated. Board members concur.
2002-V-2360, 2002-V-2391 WEC 99D-27, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Board of Education of the North Royalton School District. Real Property Tax. Stipulated. Board members concur.
2002-V-2365, 2002-V-2392 WEC 99D-29, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Board of Education of the North Royalton School District. Real Property Tax. Stipulated. Board members concur.
2002-M-2411 Weston, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Brooklyn Heights School District Board of Education. Real Property Tax. Dismissed. Board members concur.
2002-T-2490 General Electric Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cuyahoga Heights Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-P-2520, 2002-P-2521 Charles J. Sims, Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Euclid City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-J-2591, 2002-J-2666 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Middleburg Heights Medical Arts, Ltd. Real Property Tax. Dismissed. Board members concur.
2002-J-2605, 2002-J-2606 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Middleburg Heights Medical Arts II. Real Property Tax. Dismissed. Board members concur.
2002-P-2734 General Investment Funds 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-M-2799 SG USA, Ltd. An Ohio Limited Liability Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Maple Heights Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-P-15 Laurel Hill Development Company v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-V-31 Charter One Bank FSB v. Stark County Board of Revision, Stark County Auditor, and the Alliance Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-A-66 Creena & Daniel Verghese v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Dismissed. Board members concur.
MISCELLANEOUS
2002-J-1967 Live Oak Properties, Ltd. v. Franklin County Board of Revision, Franklin County Auditor, and the Dublin Board of Education. Real Property Tax. Correcting prior entry. Board members concur.
2002-T-2611, 2002-T-2612, 2002-T-2613, 2002-T-2614, 2002-T-2717, 2002-T-2721 The Islander Company, a Limited Partnership, and the Berea City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Correcting order. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2002-R-1739 Board of Education for the Westerville City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Immobilaire VI, Ltd. Real Property Tax. Requiring appellee Immobilaire to show cause.
2003-T-131 DaimlerChrysler Services North America LLC, as Successor by Merger to Mercedes Benz Credit Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Staying proceedings.
2003-P-800 Richard L. Peterson, Sr. v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Show cause.
2003-V-821 Floyd R. Smith v. Butler County Board of Revision and the Butler County Auditor. Real Property Tax. Requiring appellant to show cause.
2003-A-840, 2003-A-841 Olmsted Falls Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Sharp Development, Ltd. Real Property Tax. Consolidated.
2003-A-840, 2003-A-841 Olmsted Falls Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Sharp Development, Ltd. Real Property Tax. Granting, in part, motion to extend discovery deadline.
2003-G-842, 2003-G-843, 2003-G-844 Olmsted Falls Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Sharp Development, Ltd. Real Property Tax. Extending discovery thirty days.
2003-T-955, 2003-T-960, 2003-T-961, 2003-T-962 Vaan Partnership and the Bedford Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Extending discovery period.
2003-P-1457, 2003-P-1458 George E. Lucas, Trustee v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Show cause.
2003-R-1462 Floyd R. Smith v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Requiring appellant to show cause.