OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

June 18, 2004

MERIT DOCKET

2003-R-1012 Kristine M. Booth v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.

2003-M-1180 Howland Local School District Board of Education v. Trumbull County Board of Revision, the Trumbull County Auditor and Morgans Restaurants of Ohio, Inc. Real Property Tax. Value found. Board members concur.

2003-G-1623 Charles C. Travis v. Montgomery County Board of Revision, Montgomery County Auditor, and Kettering City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2003-M-1625 Arthur J., Jr. and Catherine Thomas v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Value found. Board members concur.

2004-N-199 Andrea Spence v. William Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Dismissed - lack of jurisdiction. Board members concur.

 

DISMISSALS AND STIPULATIONS

2002-N-2741, 2002-N-2742 Jack K. Beatley, Trustee v. Franklin County Board of Revision, Franklin County Auditor, and the Columbus City Schools Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-T-54 Robert J. Amsdell, Tr. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Board of Education for the Berea City Schools. Real Property Tax. Stipulated. Board members concur.

2003-P-449 Greens of Lyndhurst, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the South Euclid-Lyndhurst City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2003-A-661, 2003-A-683 Normandy II L.P., d.b.a. Normandy Manor of Rocky River and Rocky River Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-P-975 Mullinas East Inc. v. Lake County Board of Revision, Lake County Auditor, and Board of Education of the Wickliffe School District. Real Property Tax. Stipulated. Board members concur.

2003-A-1005 Weston Inc. v. Lake County Board of Revision, Lake County Auditor, and Mentor Exempted Village School District. Real Property Tax. Stipulated. Board members concur.

2003-J-1119 Aldi, Inc. v. Ashtabula County Board of Revision and Ashtabula County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-M-1210 Board of Education of Whitehall City School District v. Franklin County Board of Revision, the Franklin County Auditor, and Bill's Auto Sale & Leasing Ltd. Real Property Tax. Stipulated. Board members concur.

2003-V-1223 P. Robert Goold v. Lorain County Board of Revision, Lorain County Auditor, and the Elyria City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-V-1264 Verdure LLC v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City Schools. Real Property Tax. Dismissed. Board members concur.

2003-P-1291 Developers Diversified Realty Corporation v. Ashland County Board of Revision, Ashland County Auditor and the Ashland City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-M-1452 Board of Education of the Columbus City School District v. Franklin County Board of Revision, the Franklin County Auditor and Casto Reynoldsburg New Albany, Ltd. Real Property Tax. Dismissed. Board members concur.

2003-R-1485 Edward C. Getz v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-R-1486 Edward C. Getz v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-R-1488 Edward C. Getz v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-R-1489 Edward C. Getz v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-V-1507 Hamilton County of Ohio and Daniel G. Kamin Cincinnati Enterprises, LLC. 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-1513 Lakes Senior Housing Inc. v. Summit County Board of Revision, the Summit County Auditor and the Coventry Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-R-1614 Friendly Ice Cream Corp. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Westlake Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-A-1783 Byers Avenue Development Co. an Ohio Limited Partnership v. Summit County Board of Revision, Summit County Auditor, and Akron City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-V-1824 TSM Partners, LLC v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-N-2064 TNT Holland Motor Express Inc. and its successor USF Holland Inc. v. Summit County Board of Revision, Summit County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-R-142 McDonald's Corporation v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and East Cleveland Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-V-239, 2004-V-240 Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Techpark Limited Partnership. Real Property Tax. Dismissed. Board members concur.

 

MISCELLANEOUS

2002-N-1265 Rubbermaid, Inc. v. Wayne County Board of Revision, Wayne County Auditor, and the Board of Education of the Wooster City Schools. Real Property Tax. Certification. Board members concur.

2002-A-2299, 2002-A-2300 Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and DeBartolo Public Square Incorporated. Real Property Tax. Certification. 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. Correcting Stipulation. Board members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2003-M-95 thru 2003-M-101 PPG Industries, Inc. (Pittsburgh Plate Glass Company) v. Summit County Board of Revision, the Summit County Auditor, the Coventry Local School District Board of Education and the Norton City School District Board of Education. Real Property Tax. Consolidating appeals.

2003-M-1868 Olentangy Local Schools Board of Education v. Delaware County Board of Revision, the Delaware County Auditor and J.C. Penney Properties, Inc. Real Property Tax. Approving agreement of parties.

2003-R-1903 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and 1476 Davenport Ltd. Partnership. Real Property Tax. Denying the property owner's motion to quash subpoena.

2003-P-2059 Columbus City School District Board of Education v. Franklin County Board of Revision, Franklin County Auditor and J.C. Penney Properties, Inc. Real Property Tax. Scheduling.

2004-M-136 Karen & Aaron Knoll v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Show cause.

2004-V-163 John W. Simak v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Tax Penalty Remission. Show cause.

2004-A-172, 2004-A-173 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bedford Land Development Co. Real Property Tax. Granting motions, in part.

2004-R-196, 2004-R-197, 2004-R-198 General Electric Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the East Cleveland Board of Education. Real Property Tax. Granting board of education's motion to extend discovery.