OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY
December 19, 2003
MERIT DOCKET
2002-V-1632, 2002-V-1766, 2002-V-1767 Cleveland Bluffs Development, LLC and Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Remanded with instructions. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson dissents.
2002-K-1948 Claycraft Road, Inc. v. Franklin County Board of Revision, Franklin County Auditor and Gahanna-Jefferson City School District. Real Property Tax. Value found. Board members concur.
2002-R-2028, 2002-R-2029 Euclid City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and 185 Lakeshore, LLC. Real Property Tax. Value found. Board members concur.
2002-N-2124 John Chervenak v. Ottawa County Board of Revision and Ottawa County Auditor. Real Property Tax. Value found. Board members concur.
2002-A-2793 Bolivar Road, Inc. merged into 1124 Bolivar Garage Parking LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Board of Education of the Cleveland Municipal School District. Real Property Tax. BOR affirmed. Board members concur.
2003-G-338 Ohio Water Care, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax Penalty Abatement. Tax Commissioner affirmed. Board members concur.
2003-V-821 Floyd R. Smith v. Butler County Board of Revision and the Butler County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
DISMISSALS AND STIPULATIONS
2002-R-1336, 2002-R-2737 Hickory Ridge Limited Partnership v. Medina County Board of Revision, Medina County Auditor, and Brunswick City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-M-1577, 2002-M-1578, 2002-M-1579, 2002-M-1580 Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Revco Discount Drug Center. Real Property Tax. Stipulated. Board members concur.
2002-P-1615 through 2002-P-1626 Springfield Savings Society of Clark County, Ohio National Life Insurance, Michelle Maxwell Young, Janet Schaefer and Key Bank National Assoc., Society National Bank of Miami Valley, Lawrence and Sue Clark and Key Bank National Assoc., Springfield Bank v. Clark County Board of Revision, Clark County Auditor, and Springfield City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-N-1703 Twin Oaks Associates, L.P. v. Lake County Board of Revision, Lake County Auditor, and the Painesville Township Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-T-2012 Columbus City School District Board of Education v. Franklin County Board of Revision, the Franklin County Auditor, and Great Western Shopping Center Co. Real Property Tax. Dismissed. Board members concur.
2002-R-2115 Stephen C. Cooper 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-R-2271 Prefco Quatre LLC and Keycorp National Association 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-R-2306 through 2002-R-2316* Michelle Maxwell Young, Springfield Savings Society of Clark County, Janet Schaefer and Key Bank National Assoc., Springfield Savings Society, Society National Bank of Miami Valley, Springfield Bank, Lawrence and Sue Clark and Key Bank National Assoc. v. Clark County Board of Revision, Clark County Auditor, and Springfield City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-V-2317, 2002-V-2318 City of Strongsville and the Strongsville Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Second Berkshire Properties, Inc. Real Property Tax. Dismissed. Board members concur.
2002-V-2319, 2002-V-2320 City of Strongsville and the Strongsville Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Second Berkshire Properties, Inc. Real Property Tax. Stipulated. Board members concur.
2002-N-2340 Board of Education of the Independence City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Summit Office Park, LLC. Real Property Tax. Dismissed. Board members concur.
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. Stipulated. Board members concur.
2002-A-2373 Shaker North, 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-A-2380 Simoni, Frank A., Life Estate Simoni, Frank J., Simoni, Mary Catherine, Wick v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and South Euclid-Lyndhurst City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-N-2401 Cosmo Rome, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Mayfield City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-N-2402 Cosmo Rome, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Mayfield City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-N-2423 Summit Office Park, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Board of Education of the Independence City School District. Real Property Tax. Dismissed. Board members concur.
2002-T-2429 Dillard's, Inc. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Beachwood City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2002-M-2581, 2002-P-2582 Bedford Board of Education v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2002-R-2689 Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Gates Mills I Limited. Real Property Tax. Stipulated. Board members concur.
2002-M-2803 M & G Equities v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2003-G-216 Midwestern Inn Properties a General Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Solon Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-R-303, 2003-R-304, 2003-R-305 Glenville Apartments Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-G-424 Alyce Jones-Stearns v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax. Dismissed. Board members concur.
2003-P-662 Janis and Ray Poyar v. Lake County Board of Revision, the Lake County Auditor, and Mentor Exempted Village School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-N-711 Bryan M. Price v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-A-865 Charles W. Pollard v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-P-884 Marie Moores Ashley v. Ashtabula County Board of Revision and the Ashtabula County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-T-1369 Mandy's Landing L.L.C. v. Hamilton County Board of Revision, the Hamilton County Auditor, and Cincinnati School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-J-1546* Garfield Group Ltd. v. Cuyahoga County Board of Revision, et al. Real Property Tax. Dismissed. Board members concur.
2003-V-1615, 2003-V-1616 Orange City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Hotel Five, LLC. Real Property Tax. Dismissed. Board members concur.
2003-R-1767 LRD Hillside, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Parma City School District Board of Education. Real Property Tax. Dismissed. Board members concur.
2003-M-1782 Hamilton Caster & Mfg. Co., Inc. v. Butler County Board of Revision and the Butler County Auditor. Real Property Tax. Dismissed. Board members concur.
MISCELLANEOUS
1998-G-617 Standards Testing Laboratories, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales and Use Tax. Certification. Board members concur.
2003-K-133, 2003-K-134 PMS Consolidated, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Remand. Board members concur.
2003-M-341 Jerry A. Gabbert v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Denying motion for reconsideration. Board members concur.
2003-N-397 FSD, Inc. dba Expressions Custom Furniture v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2003-G-859 Igor V. & Judith A. Golovcsenko v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Requiring appellants to show cause.
2003-M-1140 Outsource Services Network, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Canceling scheduled hearing.
2003-P-1277 Diane J. Jones, Trustee v. Geauga County Board of Revision and Geauga County Auditor. Real Property Tax. Requiring appellant to show cause.
2003-A-1820 Headrest Association v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Requiring appellant to show cause.
2003-T-1944 Hamilton Brownfields Redevelopment, LLC v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Granting petition to appear pro hac vice.
* Issued Previously