OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

June 9, 2006

MERIT DOCKET

2003-K-1461, 2004-K-409

Choice One Communications of Ohio, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Public Utility Personal Property Tax. Tax Commissioner affirmed. Board members concur.

2004-M-1229 North Canton City School District Board of Education v. Stark County Board of Revision, the Stark County Auditor and First American Savings Bank, et al. Real Property Tax. Value found. Board members concur.

2005-A-260 American Mfg Modular Homes, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner reversed. Board members concur.

2005-A-679 Michael S. Grimes v. William W. Wilkins, Tax Commissioner of Ohio. Sales Tax Personal Liability. Tax Commissioner reversed in part and affirmed in part. Board members concur.

DISMISSALS AND STIPULATIONS

2005-M-31 Westgate Joint Venture v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Rocky River Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-M-32 Westgate Joint Venture v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Rocky River Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-V-417, 2005-V-399

Horizon County Airport Corp. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Richmond Heights Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-T-544 Franchise Operations, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Olmsted Falls Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-V-633, 2005-M-651

THC Ohio 2000-1 Trust v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the North Royalton City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-V-688 WEC 99D-18 LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Heights/University Heights City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-V-914, 2005-V-915

RIS Snow Road, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Berea City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-V-989, 2005-V-990, 2005-R-991

Charter One Bank v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Parma City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-M-1011

Inn at Roscoe Village v. Coshocton County Board of Revision and the Coshocton County Auditor. Real Property Tax. Stipulated. Board members concur.

2005-A-1040 AAA Apartments Associates Limited and Ashby Terrace Apartments, as their interests may appear v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District. Real Property Tax. Stipulated. Board members concur.

2005-T-1406 Sherrie Bradley v. Mercer County Board of Revision and Mercer County Auditor. Real Property Tax. Dismissed. Board members concur.

2005-A-1623, 2005-A-1625,

2005-A-1626, 2005-A-1640

City of Cleveland (ground lessor) and LYC Inc. d/b/a Lakeside Yacht Club (certain improvements) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District. Real Property Tax. Stipulated. Board members concur.

MISCELLANEOUS

2003-T-2131 Sycamore Community School District Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor, and Duke Realty Ohio. Real Property Tax. Certification. Board members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2005-T-1135, 2005-T-1143

Mark Development LLC, and Willoughby-Eastlake City School District Board of Education v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Consolidating Appeals.

2005-P-1343 Mahmoud Hindi “Askar Food,” v. Montgomery County Board of Revision, Montgomery County Auditor, and the West Carrollton City School District Board of Education. Real Property Tax. Dismissing Motion to Compel.

2005-M-1501 Women’s Federal Savings & Loan, Association nka Charter One Bank, N.A., dba Charter One Bank v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Rocky River Board of Education. Real Property Tax. Denying Motion to Dismiss and for Fees.

2006-P-45 Perry Payne Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Compelling Discovery; Overruling Motion to Extend Discovery Period.

2006-M-225 Equitable Life Assurance Society of the US v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the Columbus City School District. Real Property Tax. Compelling Discovery.

2006-A-258 Pizzuti/Miranova Corp. Tower, LLC v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City Schools District. Real Property Tax. Compelling Discovery.

2006-M-312 Michael P. McMeans v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Compelling Discovery.

2006-A-439 Daniel & Ellen D. Stein v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Show Cause.