IN THE SUPREME COURT OF OHIO
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1 IN THE SUPREME COURT OF OHIO Fred P. Schwartz, Trusteee CASE NO Appellant V. Wade Steen, Cuyahoga County : Ohio Fiscal Officer and Cuyahoga County Ohio Board of Revision and Joseph W. Testa, Ohio Tax Commissioner Appellees On Appeal from the Ohio Board of Tax Appeals Board of Tax Appeals Case No ,. '.:5. F! ^ ; ^5 ;i`{, r<<...^..^.,.e'4 ; ;. - P :.;?:.j,+j, ; ^'e^^ r ',^,+'^ ;. ^-;.^,..,, $ 5^:^ CERTIFICATE OF SERVICE OF NOTICE OF APPEAL BY CERTIFIED MAIL ON TAX COMMISSIONER J. Alex Morton ( ) CLTNSEL OF RECORD) 5247 Wilson Mills Rd., #334 Richmond Hts., OH P (440) F (440) jamortlav^,@yahoo.com COUNSEL FOR APPELLANT FRED P. SCHWARTZ, TRUSTEE Timothy J. McGinty Prosecuting Attorney of Cuyahoga County Reno J. Oradini, Jr. ( ) (COUNSEL OF RECORD) Assistant Prosecuting Attorney 1200 Ontario Street, 8th Floor ^ Cleveland, OH E ^^ ;- FE-1--, ^ J U l4 2 r^ '^^EW rjf ^s,^^.^^^ ^^^^EME COURl OF f
2 P (216) F (216) roradini@prosecutor.cuyahogacounty.us COUNSEL FOR APPELLEES CUYAHOGA COUNTY FISCAL OFFICER AND CUYAHOGA COUNTY BOARD OF REVISION Mike Dewine Ohio Attorney General Christine T. Mesirow ( ) Chief - Taxation Section 30 E. Broad Street, 25th Floor Columbus, OH P (614) F (888) Christine.Mesirow@OhioAttomeyGeneral.gov COUNSEL FOR APPELLEE JOSEPH W. TESTA, OHIO TAX COMMISSIONER CERTIFICATE OF SERVICE I hereby certify that a copy of the attached Notice of Appeal from BTA Case No filed in this Court on December 13, 2013 was sent by certified U.S. mail to appellee Joseph W. Testa, Ohio Tax Commissioner, 4485 Northland Ridge Blvd., Columbus, OH 43229, on June 16, 2014., as required by R.C., Proof of such service and the receipt thereof by the Ohio Tax Commissioner is attached hereto. z ( / ^ ^ ^^^ E^^ f ^ ^ V { r^ ^^'rp`., - Y...% ^." ^ ^^ 5${ WT^9. `S.d VA.lex Morton ( ) COUNSEL FOR APPELLANT FRED P. SCHWARTZ, TRUSTEE
3 FAX (440) J. ALEX MORTON ATTORNEY AT LAW 5247 WILSON MILLS ROAD, #334 RICHMOND HEIGI-ITS, OHIO PH. (440) June 16, 2014 Certified mail Joseph W. Testa Ohio Tax Commissioner 4485 Northland Ridge Blvd. Columbus, OH Re: Appeal of Ohio Board of Tax Appeals Case To Whom It May Concerne Enclosed please fmd two copies of the Notice of Appeal of the above case, designated by the Ohio Supreme Court upon filing of same on December 13, I failed to serve these Notices of Appeal on you by certified mail as stated in the original certificate of service. However, I have communicated with Christine Mesirow of the Attorney General's office and Rebecca I,uck. of the Tax Commissioner's office by concerning these cases; and both were served by with copies of my Merit Briefs in both cases. Neither indicated that they were interested in actively participating in these cases. Please file stamp and return a copy of the Notice of Appeal in the enclosed selfaddressed My apologies for any inconvenience caused by this error on my part. Please contact me if you have any questions. Very truly yours Nv ^^^^L- Alex Morton Enclosures ru r- C3 Return Receipt Fee Q (Endorsement Required) Restricted Deliuery Fee C7 (Endorsement Required)
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5 PROOF OF SERVICE The undersigned hereby certifies that on June 20, 2014 he served a copy of the foregoing Certificate of Service of Notice of Appeal by Certified Mail on Tax Commissioner, on Reno J. Oradini, Assistant Prosecuting Attorney, 1200 Ontario Street, 8th Floor, Cleveland, OH 44113, attorney for Appellees Cuyahoga County Fiscal Officer and Cuyahoga County Board of Revision, by ordinary U.S. mail; and by electronic mail on Christine T. Mesirow, Chief -Taxation Section, Office of Attorney General Mike Dewine, sent to Christine.Mesirow@OhioAttorneyGeneral.gov, attorney for Appellee Joseph W. Testa, Ohio Tax Commissioner. o "Ab^ ^^'.....lex Morton ( ) :)rney for Appellant Fred P. wartz, Trustee
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IN THE SUPREME COURT OF OHIO JOINT MOTION OF ALL PARTIES FOR REMAND TO THE OHIO BOARD OF TAX APPEALS
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In the Supreme Court of Ohio
Supreme Court of Ohio Clerk of Court - Filed April 20, 2015 - Case No. 2014-1691 In the Supreme Court of Ohio Epic Aviation LLC, : Case No.: 2014-1691 : Appellant, : On Appeal from the Ohio : Board of
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OHIO BOARD OF TAX APPEALS CRUTCHFIELD, INC., (et. al.), Appellant(s), vs. JOSEPH W. TESTA, TAX COMMISSIONER OF OHIO, (et. al.), CASE NO(S). 2012-926, 2012-3068, 2013-2021 ( COMMERCIAL ACTIVITY TAX ) DECISION
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IN THE SUPREME COURT OF OHIO IN RE: THE CONTEST OF THE ELECTION HELD ON STARK COUNTY ISSUE 6 (LAKE TOWNSHIP POLICE DISTRICT IN THE GENERAL ELECTION HELD NOVEMBER 8, 2011 CASE NO. 12-0184 On appeal from
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[Cite as Berea City School Dist. Bd. of Edn. v. Cuyahoga Cty. Bd. of Revision, 2012-Ohio-4605.] Court of Appeals of Ohio EIGHTH APPELLATE DISTRICT COUNTY OF CUYAHOGA JOURNAL ENTRY AND OPINION No. 98286
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[Cite as Scranton-Averell, Inc. v. Cuyahoga Cty. Fiscal Officer, 2013-Ohio-697.] Court of Appeals of Ohio EIGHTH APPELLATE DISTRICT COUNTY OF CUYAHOGA JOURNAL ENTRY AND OPINION Nos. 98493 and 98494 SCRANTON-AVERELL,
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REAL ESTATE Dear Applicant, The following information is necessary in completing your application for the tax incentive program but is not meant as legal advice. Please contact an attorney for legal advice.
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[Cite as Cuyahoga Cty. Treasurer v. Samara, 2014-Ohio-2974.] Court of Appeals of Ohio EIGHTH APPELLATE DISTRICT COUNTY OF CUYAHOGA JOURNAL ENTRY AND OPINION No. 99977 TREASURER OF CUYAHOGA COUNTY, OHIO
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IN THE SUPREME COURT OF OHIO BETH A. WILHELM KISSINGER, Appellee, V. JEFFREY R. KISSINGER, On Appeal from the Summit County Court of Appeals, Ninth Appellate District Court of Appeals Case No. 25105 Appellant.
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[Cite as Lakhodar v. Madani, 2008-Ohio-6502.] Court of Appeals of Ohio EIGHTH APPELLATE DISTRICT COUNTY OF CUYAHOGA JOURNAL ENTRY AND OPINION No. 91564 SEBTI LAKHODAR PLAINTIFF-APPELLEE vs. ADAM MADANI
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[Cite as IBM Corp. v. Franklin Cty. Bd. of Revision, 2006-Ohio-6258.] IN THE COURT OF APPEALS OF OHIO TENTH APPELLATE DISTRICT IBM Corporation, : Appellant-Appellant, : No. 06AP-108 v. : (C.P.C. No. 04CVF-10-11075)
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[Cite as State v. Johnson, 155 Ohio App.3d 145, 2003-Ohio-5637.] The STATE of Ohio, Appellee, v. JOHNSON, Appellant. [Cite as State v. Johnson, 155 Ohio App.3d 145, 2003-Ohio-5637.] Court of Appeals of
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GENERAL APPLICATION CHARITABLE SOLICITATIONS
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Ohio Tax. Workshop T. Taxpayers Beware! Elimination of the Right to a Direct Appeal to the Ohio Supreme Court from the Ohio Board of Tax Appeals (BTA)
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