OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY
June 4, 2004
MERIT DOCKET
2002-R-1688 27981 Euclid Company, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Euclid City School District Board of Education. Real Property Tax. Value found. Board members concur.
2002-R-2557 Kirk & Ackley Enterprises #2 v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax CAUV. BOR reversed. Board members concur.
2002-R-2641, 2002-R-2642 Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Vlaxos, LLC. Real Property Tax. Value found. Board members concur.
2003-A-622 M.E.B. Properties, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Dismissed--apparent settlement by parties. Board members concur.
DISMISSALS AND STIPULATIONS
2002-B-1549 South Akron Homes Limited Partnership v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Dismissed. Board members concur.
2003-J-8, 2003-J-10, 2003-J-18 Greens of Lyndhurst II & Greens Land Limited Partnership, An Ohio Limited v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the S. Euclid/Lyndhurst Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-B-384 System Capital Real Property Corp. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District. Real Property Tax. Stipulated. Board members concur.
2003-A-388, 2003-A-398, 2003-A-399 Board of Education of the Warrensville Heights City Schools and Randall Park Associates, L.P. fka DeBartolo Realty Partnership v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-J-407 Ohio Bell Telephone Co. 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.
2003-B-437 The Ohio Bell Telephone Co. 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.
2003-B-439 The Ohio Bell Telephone Co. 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.
2003-R-454 Rocky River Manor Co. 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-N-475 John E. Savickas v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the East Cleveland School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-A-477, 2003-A-482 Ohio Dev Financing Comm/Ohio North Limited Partnership, as their interests may appear and Ohio North Ltd. 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-J-582, 2003-J-598, 2003-J-599 New Gar, 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.
2003-P-618 AAA Apartments Associates Ltd. 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.
2003-J-642 66 Lakeland Co., L.P. 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.
2003-N-748 Robert Seabeck v. Portage County Board of Revision and Portage County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-R-870, 2003-R-899 Jaelot Senior Housing, Ltd. 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.
2003-M-968 Eastern Sky Ministries & John David Fridley v. Lucas County Board of Revision, the Lucas County Auditor and Board of Education of the Anthony Wayne Local Schools. Real Property Tax. Stipulated. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.
2003-A-1141 Per Tax Bill: State Home Savings Association, nka Key Bank National Association (Key Corp.) v. Wood County Board of Revision and Wood County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-A-1142 Per Tax Bill: Home Federal Savings & Loan Association, nka Key Bank National Association (Key Corp.) v. Wood County Board of Revision and Wood County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-T-1295, 2003-T-1296, 2003-T-1319, 2003-T-1320, 2003-T-1321 North Royalton City School District Board of Education v. Cuyahoga County Board of Revision, et al. Real Property Tax. Dismissed. Board members concur.
2003-M-1342 Lutheran Social Services of Central Ohio Centerburg Housing, Inc. v. Knox County Board of Revision and the Knox County Auditor. Real Property Tax. Dismissed. Board members concur.
2003-M-1469 Savannah Teachers Properties Inc. 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-B-1626 SAMM Properties II, Ltd. v. Summit County Board of Revision, Summit County Auditor and Hudson City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-B-1855 Lee Road, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District. Real Property Tax. Stipulated. Board members concur.
2003-R-1933, 2003-R-2124 Strongsville Board of Education and City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Ethan Allen, Inc. Real Property Tax. Stipulated. Board members concur.
2003-J-2109 Maurice A. Watson, and Coreen A. Forbes-Watson v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Bedford Board of Education. Real Property Tax. Dismissed. Board members concur.
2004-M-82 Kenneth A. Cannata v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-N-92 Timothy and Joan Quinlan v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-J-186 Benson & Lisa Dunlap v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
MISCELLANEOUS
2001-M-808 H.R. Options, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Certification. Board members concur.
2002-J-954 Sauder Woodworking Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board members concur.
2002-M-1843 Carriage Court Lancaster Ltd. Part. v. Fairfield County Board of Revision, the Fairfield County Auditor and the Lancaster City School District Board of Education. Real Property Tax. Certification. Board members concur.
2002-V-1989 Millstone Development, Ltd. v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Whitehall City School District. Real Property Tax. Certification. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2003-P-1388 Tinkers Creek Land Conservancy v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Show cause order.
2004-R-196, 2004-R-197, 2004-R-198 General Electric Company (per tax bill) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the East Cleveland City School District Board of Education. Real Property Tax. Denying appellee Board of Education's request to designate appeal as complex litigation.
2004-V-278 Henry L. Cawley v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Show cause order.