OHIO BOARD OF TAX APPEALS
3:00 P.M. FRIDAY
December 17, 2004
MERIT DOCKET
2003-A-57 Total Health Care Plan, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio and Cleveland Municipal School District Board of Education. Real Property Tax Exemption. Tax Commissioner affirmed. Board members concur.
2003-R-691 Kenneth W. and Yong C. Roth v. Hamilton County Board of Revision, and Hamilton County Auditor. Real Property Tax. Value found. Board members concur.
2003-A-850, 2003-A-851 Orchard Apartments of Coshocton, Inc., and Orchard Apartments of Coshocton Two, Inc. v. Coshocton County Board of Revision and Coshocton County Auditor. Real Property Tax. Value found. Board members concur.
2003-V-1371 Lorain City School District Board of Education v. Lorain County Board of Revision, Lorain County Auditor, and Niranjan Patel. Real Property Tax. Remanded to the Lorain County BOR. Board members concur.
2003-A-1840 Lakota Local School District Board of Education v. Butler County Board of Revision, Butler County Auditor, and Bondo Corporation. Real Property Tax. Value found. Board members concur.
2004-M-74 Dayton Board of Education v. Montgomery County Board of Revision, the Montgomery County Auditor and Office Town East Co. Real Property Tax. Value found. Board members concur.
2004-R-423 Normandy Village, Ltd. v. Ashtabula County Board of Revision and Ashtabula County Auditor. Real Property Tax. Appeal dismissed. Board members concur.
2004-M-921 Painesville Township Local School District Board of Education v. Lake County Board of Revision, the Lake County Auditor, and Little Mountain Homes, Inc. Real Property Tax. Appeal dismissed. Board members concur.
DISMISSALS AND STIPULATIONS
2003-M-733 Berea City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and CH/Equity CLE I, LLC. Real Property Tax. Stipulated. Board members concur.
2003-T-984 through 2003-T-987 The Chilcote Company v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-T-988, 2003-T-989 The Chilcote Company v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-T-990 through 2003-T-992 The Chilcote Company v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-G-1561 Gross Family Limited Partnership v. Summit County Board of Revision, Summit County Auditor, and Akron City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-G-1562 Gross Family Limited Partnership v. Summit County Board of Revision, Summit County Auditor, and Akron City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-G-1563 Gross Family Limited Partnership v. Summit County Board of Revision, Summit County Auditor, and Akron City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-G-1564 Gross Family Limited Partnership v. Summit County Board of Revision, Summit County Auditor, and Akron City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-G-1565 Gross Family Limited Partnership v. Summit County Board of Revision, Summit County Auditor, and Akron City School District Board of Education. Real Property Tax. Dismissed. Board members concur.
2003-G-1567 Gross Family Limited Partnership v. Summit County Board of Revision, Summit County Auditor, and Akron City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-G-1568 Gross Family Limited Partnership v. Summit County Board of Revision, Summit County Auditor, and Akron City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-G-1570 Gross Family Limited Partnership v. Summit County Board of Revision, Summit County Auditor, and Akron City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-G-1610 Gross Family Limited Partnership v. Summit County Board of Revision, Summit County Auditor, and Akron City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-M-1868 Board of Education of the Olentangy Local School District v. Delaware County Board of Revision, the Delaware County Auditor, and J.C. Penney Properties, Inc. Real Property Tax. Dismissed. Board members concur.
2003-G-1871, 2003-G-1872 Olentangy Local School District Board of Education v. Delaware County Board of Revision, Delaware County Auditor, and Sears Roebuck and Company. Real Property Tax. Dismissed. Board members concur.
2003-G-1931, 2003-G-1932 Sears Roebuck and Company v. Delaware County Board of Revision, Delaware County Auditor, and Olentangy Local School District Board of Education. Real Property Tax. Dismissed. Board members concur.
2003-B-2144 Ronald G. Joseph v. Montgomery County Board of Revision, and Montgomery County Auditor, and Vandalia Butler City Schools Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-B-156 WXI/MCN Commercial Real Estate Ltd. Partnership and Southtown Properties Inc. v. Montgomery County Board of Revision, Montgomery County Auditor, and the Dayton City School District Board of Education. Real Property Tax. Dismissed. Board members concur.
2004-A-215 Board of Education of the Warrensville Heights City Schools v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and C & E Acquisitions Ltd. Real Property Tax. Dismissed. Board members concur.
2004-M-350 JAS Group, Ltd. v. Franklin County Board of Revision, the Franklin County Auditor, and Board of Education of the Worthington City School District. Real Property Tax. Dismissed. Board members concur.
2004-V-555 Allen and Mary Flick v. Butler County Board of Revision and the Butler County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-T-563 Leslie F. and Sue A. Whitten v. Lake County Board of Revision and the Lake County Auditor. Real Property Tax. Stipulated. Board members concur.
MISCELLANEOUS
2002-J-2430, 2002-J-2598, 2002-J-2599, 2002-J-2600 Equistar Cleveland Co., LLC v. Cuyahoga County Board of Revision, and Cuyahoga County Auditor, and Berea Board of Education. Real Property Tax. Certification. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2003-K-1876 Columbia Gas Transmission Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Personal Property Tax. Adjusting case management schedule.
2003-K-1876 Columbia Gas Transmission Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Personal Property Tax. Granting motion to compel.
2004-V-434 Jorge Mejia v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Show cause.
2004-A-518 Rootstown Local School District Board of Education v. Portage County Board of Revision, Portage County Auditor, and Rootstown Industrial Park, LLC. Real Property Tax. Show cause.
2004-A-738 through 2004-A-743, 2004-A-746 through 2004-A-748 Board of Education for the Orange City School District and Olympic Steel, Inc. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidating appeals.
2004-A-738 through 2004-A-743, 2004-A-746 through 2004-A-748 Board of Education for the Orange City School District and Olympic Steel, Inc. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Granting motion to extend discovery deadline.
2004-T-915 Eugene Tareshawty, Trustee, and Elvina Tareshawty, Trustee v. Mahoning County Board of Revision and the Mahoning County Auditor. Real Property Tax. Show cause.
2004-B-1089, 2004-B-1223 Tower Place Limited Partnership, and Cincinnati School District Board of Education v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Consolidating appeals.
2004-A-1205, 2004-A-1206 Planet Investment Corp. v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Plain Local Schools District. Real Property Tax. Requiring appellees to supplement the record.
2004-P-1230 Mentor Exempted Village School District Board of Education v. Lake County Board of Revision, Lake County Auditor, Richard C. Sippola and Karen J. Sippola. Real Property Tax. Show cause.
2004-M-1303 Stephen B. Mazur v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Show cause.