OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY
July 16, 2004
MERIT DOCKET
2002-B-1879 3330 W. Market Street Properties, Ltd. v. Summit County Board of Revision, Summit County Auditor, and the Copley-Fairlawn City School District Board of Education. Real Property Tax. Value found. Board members concur.
2003-B-103 R & K Entertainment, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board members concur.
2003-P-769 Mark Kory v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Value found. Board members concur.
2003-G-778 Charles Riegsecker v. Fulton County Board of Revision and Fulton County Auditor. Real Property Tax. Value found. Board members concur.
2003-T-805 Louis N. Dixon, Jr. v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Remanded with instructions. Board members concur.
2003-M-848 Northern Health Facilities, Inc. v. Portage County Board of Revision, the Portage County Auditor and Streetsboro City Schools Board of Education. Real Property Tax. Value found. Board members concur.
2003-B-892 Mason City School District Board of Education v. Warren County Board of Revision, Warren County Auditor, and Rameshwar, LLC. Real Property Tax. Value found. Board members concur.
2003-T-1176 Jack D. and Elena V. Helmer v. Delaware County Board of Revision and the Delaware County Auditor. Real Property Tax. Value found. Board members concur.
2003-B-1279 (Sam) Nubil M. Mousa v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Penalty Remission. Tax Commissioner affirmed. Board members concur.
2003-A-1354 John G. Augustine v. Geauga County Board of Revision and Geauga County Auditor. Real Property Tax CAUV. Value found. Board members concur.
2003-A-1383 Next Door Corp. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Remanded with instructions. Board members concur.
2003-M-1790 Bobbie D. Saunders v. Thomas M. Zaino, Tax Commissioner of Ohio. Income Tax. Tax Commissioner affirmed. Board members concur.
2004-P-171 Barbara A. Lindsay v. J. Patrick McAndrew, Tax Commission of Ohio. Real Property Tax Penalty Remission. Dismissed--lack of jurisdiction. Board members concur.
DISMISSALS AND STIPULATIONS
2002-V-1285 Auction Properties, Inc. V. Columbiana County Board of Revision, Columbiana County Auditor, and the Beaver Local School District. Real Property Tax. Stipulated. Board members concur.
2002-K-1974 WEC-99C-11 LLC, (A Delaware Limited Liability Co.) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Westlake Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-N-366 J G Westlake Hotel Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Westlake Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-A-409 William E. Reagan v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District. Real Property Tax. Dismissed. Board members concur.
2003-M-484, 2003-M-486 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2003-N-498 Fawn Lake Apart v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Olmsted Falls Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-R-619 Valley Road Villa, An Ohio Limited Partnership 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-714, 2003-R-715, 2003-R-716, 2003-R-717, 2003-R-718 Fairfield Holt Road, LP v. Franklin County Board of Revision, Franklin County Auditor, and South-Western City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-P-861 Elden Motels Lmt Ptnshp v. Ashland County Board of Revision, Ashland County Auditor and the Ashland City School District Board of Education. Real Property Tax. Dismissed. Board members concur.
2003-P-887 New Plan Excel Realty Inc. - Per Tax Bill: New Plan Realty Trust v. Tuscarawas County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2003-T-1217 North Olmsted City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Ganley Real Estate Co. Real Property Tax. Stipulated. Board members concur.
2003-A-1236, 2003-A-1237, 2003-A-1248 Board of Education for the Berea City School District and JG Middleburg Hts Hotel II Ltd v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-R-1250 City of Blue Ash v. Hamilton County Board of Revision, Hamilton County Auditor, and Sycamore Community School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-V-1316 Anchor Development III Ltd. v. Hamilton County Board of Revision, Hamilton County Auditor, and the Princeton City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-A-1463 George C. Farley v. Licking County Board of Revision and Licking County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-A-1552 Burgundy Court Associates Ltd. v. Hamilton County Board of Revision, Hamilton County Auditor, and Northwest Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-J-1641 James L. Walker, and Bonnie L. Walker v. Montgomery County Board of Revision, and the Montgomery County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-J-1740 Steve R. Udod v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2003-M-1796 Ellet Apartments, Inc. and Akron Metropolitan Housing Authority as their interests may so appear v. Summit County Board of Revision, Summit County Auditor, and the Akron City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-J-1846 Barry R. Blacklidge v. Montgomery County Board of Revision, and the Montgomery County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-P-1882 Nationwide Life Insurance Group v. Lucas County Board of Revision, Lucas County Auditor and the Board of Education for the Washington Local Schools. Real Property Tax. Dismissed. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.
2003-J-2146 TBDC Housing, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Exemption. Dismissed. Board members concur.
2004-J-11, 2004-J-12, 2004-J-13 Merchant Square Properties, LLC and Key Bank National Association (Key Corp.) v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-T-222 First S. Family L.P. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Garfield Heights Board of Education. Real Property Tax. Dismissed. Board members concur.
2004-P-258 600 Superior Partnership, LLC 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.
MISCELLANEOUS
2000-P-1341 Blanchard Valley Farmers Cooperative, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Refund: Use Tax. Remand. Board members concur.
2003-P-1216 Ridgeview Partners, Ltd. v. Trumbull County Board of Revision, Trumbull County Auditor and the Howland Local School District Board of Education. Real Property Tax. Denying motion to remand. Board members concur.
2003-B-1227 Daystar Properties, Inc. v. Hamilton County Board of Revision, Hamilton County Auditor, and the Cincinnati School District Board of Education. Real Property Tax. Granting motion for sanctions. Board members concur.
2003-A-1281 Tracy S. Comisford v. Licking County Board of Revision and Licking County Auditor. Real Property Tax. Remand. Board members concur.
2002-N-1607 Village Condominium Owners Association v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Certification. 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. Denying motion for reconsideration. Board members concur.
2003-T-1751 Duke Realty Limited Partnership, aka Duke Realty Ohio v. Hamilton County Board of Revision, the Hamilton County Auditor, and Sycamore Community School District Board of Education. Real Property Tax. Granting motion for sanctions. Board members concur.
2003-R-1813 Cincinnati School District Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor, and Cincinnati Club Building Associates. Real Property Tax. Certification. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2003-R-1109 Event Makers, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Granting motion to withdraw as counsel.
2003-R-1234 Meadowbrook Place, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Granting motion to withdraw as counsel.
2003-R-2142 Leo Stephen Nelson v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Requiring appellant to show cause.
2004-P-168 Robert and Connie Orr v. Licking County Board of Revision and the Licking County Auditor. Real Property Tax CAUV. Show cause.
2004-T-260 Oakwood Estates, an Ohio General Partnership v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Olmsted Falls Board of Education. Real Property Tax. Extending discovery deadline.
2004-R-329 Scripps Howard Broadcasting Co. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Requiring appellants to show cause.
2004-P-405 Three M Energy, LLC v. William W. Wilkins, Tax Commissioner of Ohio. Motor Vehicle Fuel Tax. Show Cause.
2004-R-423, 2004-R-480 Normandy Village, Ltd. v. Ashtabula County Board of Revision and Ashtabula County Auditor. Real Property Tax. Denying consolidation of appeals.
2003-T-633, 2002-T-648, 2004-T-649 Volibar Realty Company, and Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Denying motion to remand.
* Issued Previously