OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

June 11, 2004

MERIT DOCKET

2002-V-1730, 2002-V-1731 Board of Education of the Dublin City School District v. Franklin County Board of Revision, Franklin County Auditor and Brandway Limited. Real Property Tax. Value found. Board members concur.

2002-A-2617, 2002-A-2618 Olmsted Falls Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Olmsted Holdings, LLC. Real Property Tax. Value found. Board members concur.

2003-R-261, 2003-R-262, 2003-R-263, 2003-R-264, 2003-R-265 UCAR Carbon Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Parma City School District Board of Education. Real Property Tax. BOE affirmed. Board members concur.

2003-T-864 John C. Duffy, Jr. v. Erie County Board of Revision, the Erie County Auditor, and Mark VanFossen. Real Property Tax. Remanded with instructions. Board members concur.

2003-N-979 Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Ptacek Real Estate, Ltd. Real Property Tax. Value found. Board members concur.

2003-J-1380 John T. Keary v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

2004-V-385 Dean Sheibley v. Erie County Board of Revision and the Erie County Auditor. Real Property Tax. BOR affirmed. Board members concur.

2004-V-386 Dean Sheibley v. Erie County Board of Revision and the Erie County Auditor. Real Property Tax. BOR affirmed. Board members concur.

2004-V-387 Dean Sheibley v. Erie County Board of Revision and the Erie County Auditor. Real Property Tax. BOR affirmed. Board members concur.

 

DISMISSALS AND STIPULATIONS

2003-R-727 Harry C. and Bonnie M. Walker v. Lake County Board of Revision and the Lake County Auditor. Real Property Tax. Dismissed. Board members concur.

2003-R-787 Streetsboro City School District Board of Education v. Portage County Board of Revision, Portage County Auditor, and James A. and Darlene Brown. Real Property Tax. Stipulated. Board members concur.

2003-P-1247 Mann & Wolfe, LLC v. Hamilton County Board of Revision, et al. Real Property Tax. Dismissed. Board members concur.

2003-P-1309 Wares Delaware Corporation v. Hamilton County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2003-A-1429 Board of Education of the Olentangy Local Schools v. Delaware County Board of Revision, Delaware County Auditor, and New Frontier Leasing, LLC. Real Property Tax. Dismissed. Board members concur.

2003-R-1553 Delaware Housing Trust Limited Partnership v. Delaware County Board of Revision, Delaware County Auditor, and Delaware City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-R-1800 Phillibert Properties, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Heights/University Heights Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-J-1823 Mark S. Presser v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Beachwood Board of Education. Real Property Tax. Dismissed. Board members concur.

2003-J-2057 Rodney K. Litteral v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Stipulated. Board members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2002-V-2595, 2002-V-2800 Board of Education for the Berea City School District and Manlaw Investment Company v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Staying proceedings.

2003-P-285 Treasure Chest Advertising Company, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Extending brief schedule.

2003-M-1092, 2003-M-1093 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga county Auditor and Eugene Izant. Real Property Tax. Finding jurisdiction.

2003-A-1383 Next Door Corp. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Requiring appellant to show cause.

2003-P-1388 Tinkers Creek Land Conservancy v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Extending show cause response time.

2003-K-1461, 2004-K-409 Choice One Communications of Ohio, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Personal Property Tax. Consolidated. Board members concur.

2004-P-171 Barbara A. Lindsay v. J. Patrick McAndrew, Tax Commissioner of Ohio. Real Property Tax Penalty Remission. Show cause order.