OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

May 28, 2004

 

MERIT DOCKET

2002-N-2416 Barbara Burgess Soltz v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Shaker Heights Local School District. Real Property Tax. BOR affirmed. Board members concur.

2003-G-358 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bounce Properties, LLC. Real Property Tax. Value found. Board members concur.

2003-R-430 Edward R. Bates v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Value found. Board members concur.

2003-G-535 Alvin L. and Linda C. Coleman v. Clinton County Board of Revision and Clinton County Auditor. Real Property Tax. Value found. Board members concur.

2003-V-721 Elida Local School District Board of Education v. Allen County Board of Revision, Allen County Auditor, and Lowes Home Centers, Inc. Real Property Tax. Value found. Board members concur.

2003-N-761 Warrensville Heights Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Triad Properties LLC. Real Property Tax. Value found. Board members concur.

2003-P-776 Edgar M. Fugitt v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Dismissed - lack of jurisdiction. Board members concur.

2003-M-793 Roy F. Rhoten v. Butler County Board of Revision and the Butler County Auditor. Real Property Tax. Value found. Board members concur.

2003-G-915 Alvin L. and Linda C. Coleman v. Clinton County Board of Revision and Clinton County Auditor. Real Property Tax. Value found. Board members concur.

2003-M-959 Perry L. Rupp v. Fulton County Board of Revision and the Fulton County Auditor. Real Property Tax. Remanded - with instructions. Board members concur.

2003-N-1038 Port Clinton City School District Board of Education v. Ottawa County Board of Revision, Ottawa County Auditor, and Christopher and Tara Dunn. Real Property Tax. Value found. Board members concur.

2003-T-1308 Cornerstone Leased Drug Stores LLC v. Lake County Board of Revision, the Lake County Auditor, and Mentor Exempted Village School District Board of Education. Real Property Tax. Remanded - for further proceedings. Board members concur.

2003-T-1736 Marvin J. Smalley v. Cuyahoga County Board of Revision, and the Cuyahoga County Auditor. Real Property Tax. Dismissed - lack of jurisdiction. Board members concur.

 

DISMISSALS AND STIPULATIONS

2002-R-1245, 2002-R-1256, 2002-R-1263 Crystal Land Development and Richmond-Solon Development Corp. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bedford Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-T-1643 Troy CMBS Property LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Euclid Board of Education. Real Property Tax. Stipulated. Board members concur.

2002-T-2634 thru 2002-T-2639 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Cleveland-Cuyahoga County Port Authority. Real Property Tax. Stipulated. Board members concur.

2002-N-2658, 2002-N-2659, 2002-N-2806 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Techpark Limited Partnership. Real Property Tax. Stipulated. Board members concur.

2002-G-2676 Parma City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Parma Nursing Home, Inc. Real Property Tax. Stipulated. Board members concur.

2003-T-41 Mt. Vernon Associates v. Stark County Board of Revision, Stark County Auditor, and the Plain Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-G-177 thru 2003-G-182 South Euclid-Lyndhurst City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, B.L. Properties, Ltd., and Richmond Land Co. Real Property Tax. Stipulated. Board members concur.

2003-A-447 Parkway Medical Bldg. Assoc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Beachwood City School District. Real Property Tax. Stipulated. Board members concur.

2003-N-539 Johnny Appleseed Center, Ltd. v. Richland County Board of Revision and Richland County Auditor. Real Property Tax. Dismissed. Board members concur.

2003-N-540 Mansfield Square, Ltd. v. Richland County Board of Revision and Richland County Auditor. Real Property Tax. Dismissed. Board members concur.

2003-M-585 Surrinder, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Dismissed. Board members concur.

2003-T-882 Brunswick Limited Partnership v. Medina County Board of Revision, the Medina County Auditor, and Brunswick City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-M-947 Eastern Sky Ministries & John David Fridley v. Noble County Board of Revision, Noble County Auditor, and the Noble Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-V-974 Doris Brosek 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.

2003-V-1114 Society Bank of Eastern Ohio (Key Corp.) v. Ashtabula County Board of Revision, and the Ashtabula County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-J-1228 Spring Grove Resource & Recovery, Inc. v. Hamilton County Board of Revision, Hamilton County Auditor, and the Cincinnati School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2003-V-1249 Frank's Nursery & Crafts, Inc. v. Hamilton County Board of Revision, Hamilton County Auditor, and the Sycamore Community School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-M-1515 SPS Hunting Hills Properties LLC v. Summit County Board of Revision, Summit County Auditor, and the Stow-Munroe Falls City School District. Real Property Tax. Stipulated. Board members concur.

2003-G-1526, 2003-G-1527 SGS Properties, 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-R-1624 Fred Scharfenort, Jr. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2003-R-196 thru 2003-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.

2003-A-661, 2003-A-683* Normandy II Limited Partnership DBA Normandy Manor of Rocky River and Rocky River Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Denying motion to dismiss.

2003-R-1606, 2003-R-1607 Detroit Avenue Trinity Group, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Maple Heights Board of Education. LaSalle National Trust v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Maple Heights Board of Education. Real Property Tax. Denying request for consolidation of appeals for final disposition, but consolidating for purposes of hearing.

2003-G-1617 Strongsville Board of Education and City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Ceres Group, Inc., Big T. Investments, L.L.C., and Royalton Investors, LLC. Real Property Tax. Denying motion for protective order, granting motion to compel, granting motion for extending discovery period.

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. Compelling discovery.

2003-J-2135 Brent C. Stobbs and Judith Stobbs v. Franklin County Board of Revision, Franklin County Auditor, and the Columbus School District Board of Education. Real Property Tax. Compelling discovery.

 

* Issued Previously