OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

May 14, 2004

 

MERIT DOCKET

 

2002-T-1826, 2002-T-1827 TransCon Builders, Inc. v. Wood County Board of Revision and the Wood County Auditor. Real Property Tax. Value found. Board members concur.

2002-B-1856 Timbercreek, L.P. v. Warren County Board of Revision and the Warren County Auditor. Real Property Tax. Value found. Board members concur.

2002-T-1905 WEC 99C-12 LLC v. Montgomery County Board of Revision, Montgomery County Auditor, and the Centerville City Schools Board of Education. Real Property Tax. Value found. Board members concur.

2003-J-73 Cincinnati School District Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor, and Blue Ash Investments, Inc. Real Property Tax. Dismissed - lack of jurisdiction. Board members concur.

2003-M-782 Streetsboro City School District Board of Education v. Portage County Board of Revision, the Portage County Auditor and JATIP, LLC. Real Property Tax. Value found. Board members concur.

2003-V-783 James M. Summer v. Portage County Board of Revision and the Portage County Auditor. Real Property Tax. Value found. Board members concur.

2003-N-977 Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Hilda Ubaid. Real Property Tax. Value found. Board members concur.

2003-A-1011 Michael T. & Mary E. Holderby v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Value found. Board members concur.

2003-M-1218 Brenda G. Beach v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Dismissed - lack of jurisdiction. Board members concur.

2003-G-1231 Sanford C. Oyer v. Wayne County Board of Revision, and Wayne County Auditor. Real Property Tax. Remanded - with instructions. Board members concur.

2003-N-1455 Linda Kay Clark v. Warren County Board of Revision and the Warren County Auditor. Real Property Tax. Remanded - with instructions. Board members concur.

2004-P-28 George Mathew v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Dismissed - lack of jurisdiction.

 

DISMISSALS AND STIPULATIONS

2002-M-511 Safety Kleen Systems, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Dismissed. Board members concur.

2002-T-1991 Guiseppe A. Pingue v. Franklin County Board of Revision, the Franklin County Auditor, and the Worthington City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-V-2561 Duke Realty Limited Partnership (Duke-Weeks Realty Corp.) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Independence School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-B-2655 thru 2002-B-2657 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Orange City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-J-354 Irving Konigsberg, and Elsa Konigsberg, Trustees v. Washington County Board of Revision, and Washington County Auditor. Real Property Tax. Dismissed. Board members concur.

2003-B-387 Rebel Thinkers, Inc. 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-P-417 Better Properties, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Euclid Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-T-469 Charter One Bank F.S.B. as successor in interest to Thrift Fed Sav & Loan Assn v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District. Real Property Tax. Stipulated. Board members concur.

2003-B-680 The Ohio Bell Telephone Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Shaker Heights Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-M-696, 2003-M-701 Genuine Parts Co. v. Franklin County Board of Revision, the Franklin County Auditor and the Board of Education of the Worthington City Schools. Real Property Tax. Dismissed. Board members concur.

2003-A-709, 2003-A-734 Pepper Pike Place Associates LLC and Board of Education for the Orange City School District v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Dismissed. Board members concur.

2003-V-730, 2003-V-731 Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Sanford and Susan Sandelman, Trs. Real Property Tax. Stipulated. Board members concur.

2003-J-744 Zelko Development Corporation v. Lake County Board of Revision, Lake County Auditor, and the Mentor Exempted Village School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2003-T-752 Abbington of Pickerington Partners L.P. v. Fairfield County Board of Revision, Fairfield County Auditor, and the Pickerington Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-N-758 Kingdom At Locust Grove, Inc. 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.

2003-B-791, 2003-B-792 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Tower In The Park Limited Partnership. Real Property Tax. Dismissed. Board members concur.

2003-M-869 Anna Maria of Aurora, Inc. v. Portage County Board of Revision, the Portage County Auditor and the Aurora City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-T-1032 Mircea S. & Radu Bartan & Herman Herman v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2003-P-1080 Puritas Place Apartments, Inc. 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-1094, 2003-N-1095 East Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Kuan and Mei Lee. Real Property Tax. Dismissed. Board members concur.

2003-T-1174 Richard J. Hershner v. Butler County Board of Revision and the Butler County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-N-1242 Alexia Manor Housing Corp. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland School District Board of Edn. Real Property Tax. Dismissed. Board members concur.

2003-R-1653 Charles E. Sabetta v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-M-1765 Chardon Local School District Board of Education v. Geauga County Board of Revision, the Geauga County Auditor, and DeBartolo North, LLC. Real Property Tax. Stipulated. Board members concur.

2003-G-1795 Judith L. Frizzell v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Dismissed. Board members concur.

2004-N-375 Advanced Organics, Incorporated v. William W. Wilkins, Tax Commissioner of Ohio. Use Tax. Dismissed. Board members concur.

 

MISCELLANEOUS

2000-J-1591 Bethesda Healthcare, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax Exemption. Certification. Board members concur.

2002-B-2707 OsAir, Inc. v. Lake County Board of Revision, Lake County Auditor, and Mentor Exempted Village School District Board of Education. Real Property Tax. Correcting Stipulation. Board members concur.

2003-K-96, 2003-K-97 Green Tokai Company, Ltd. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2003-M-1345 Kohl's Department Stores, Inc. v. Hancock County Board of Revision, the Hancock County Auditor and the Liberty-Benton School District. Real Property Tax. Denying motion to dismiss and ordering supplementation of record.

2003-G-1752 Schottenstein Professional Mgt. Co. v. Delaware County Board of Revision, Delaware County Auditor, and Olentangy Local School District Board of Education. Real Property Tax. Compelling discovery.

2003-N-1865 Americana Healthcare Corp. v. Delaware County Board of Revision, Delaware County Auditor, and the Board of Education of the Westerville City School District. Real Property Tax. Granting motion to compel discovery.

2004-N-199 Andrea Spence v. William Wilkins, Tax Commissioner of Ohio. Income Tax. Show cause.

2004-M-373 Bayview Land Dev. LLC v. Ottowa County Board of Revision and the Ottowa County Auditor. Real Property Tax. Show cause.

2004-V-385 Dean Sheibley v. Erie County Board of Revision and the Erie County Auditor. Real Property Tax. Show cause.

2004-V-386 Dean Sheibley v. Erie County Board of Revision and the Erie County Auditor. Real Property Tax. Show cause.

2004-V-387 Dean Sheibley v. Erie County Board of Revision and the Erie County Auditor. Real Property Tax. Show cause.