OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

August 20, 2004

On July 30, 2004, the board released proposed amendments to fourteen of its rules. The proposed rules may be viewed on the board's website at www.bta.ohio.gov/proposedrules.pdf. Please send written comments to Steven Smiseck at the Ohio Board of Tax Appeals, 30 E. Broad Street, 24th Floor, Columbus, Ohio 43215-3414, by August 27, 2004.

 

MERIT DOCKET

2002-M-919 Cousino Construction Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Tax Commissioner reversed. Board members concur.

2003-P-287 Jerry F. Stults v. Delaware County Board of Revision and the Delaware County Auditor. Real Property Tax CAUV. BOR affirmed. Ms. Jackson and Mr. Eberhart concur. Ms. Margulies concurs in part and dissents in part.

2003-R-777 ZCLL II, LLC v. Lake County Board of Revision, Lake County Auditor, and Willoughby/Eastlake City School District Board of Education. Real Property Tax. Value found. Board members concur.

2003-M-1257 Robert J. Beck v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed in part, reversed in part--remanded. Board members concur.

2003-T-1280 Joseph and Michelle Watercutter v. Shelby County Board of Revision and the Shelby County Auditor. Real Property Tax. Value found. Board members concur.

2004-V-147 Gary T. and Patricia E. Johnson v. J. Patrick McAndrew, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.

 

DISMISSALS AND STIPULATIONS

2002-B-1573, 2002-B-1574 Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Laila and Kamal Abadir. Real Property Tax. Dismissed. Board members concur.

2002-V-1855, 2002-V-1867 Westlake Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Retirement Properties, LLC. Real Property Tax. Stipulated. Board members concur.

2002-B-2447, 2002-B-2449 National City Bank v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Strongsville Board of Education and City of Strongsville. Real Property Tax. Stipulated. Board members concur.

2003-R-332 EQI Financing Partnership V LP 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-M-344 Pelret Building Company v. Cuyahoga County Board of Revision, et al. Real Property Tax. Dismissed. Board members concur.

2003-M-345 Pelret Building Company v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2003-J-346 Weekley Family Limited Partnership v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2003-J-365 8748 Brecksville Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Brecksville/Broadview Hts. Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-B-385 Franchise Realty Interstate Corp. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District. Real Property Tax. Stipulated. Board members concur.

2003-J-461 FBE, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2003-P-749 Link Investments, Ltd. v. Henry County Board of Revision and the Henry County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-P-1004 Meijer Stores Limited Partnership v. Greene County Board of Revision and the Greene County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-R-1214 Mar-Paul, Inc. 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-T-1251 Equity Inns Partnership, L.P. v. Hamilton County Board of Revision, the Hamilton County Auditor, and Sycamore Community School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-B-1289 Board of Education of the Worthington City Schools v. Franklin County Board of Revision, Franklin County Auditor, and the State Teachers' Retirement Board of Ohio. Real Property Tax. Dismissed. Board members concur.

2003-R-1315 (Forest Park) EQI Financing Partnership V 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-R-1332 EQI Equity Financing Partnership II v. Hamilton County Board of Revision, Hamilton County Auditor, and Princeton City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-B-1338, 2003-B-1339, 2003-B-1340, 2003-B-1341 First Federal Savings & Loan of Wooster (FirstMerit Bank NA) v. Knox County Board of Revision, et al. Real Property Tax. Dismissed. Board members concur.

2003-P-1365, 2003-P-1366, 2003-P-1368 Cuyahoga Heights Local School District Board of Education and General Investment Associates Limited Partnership v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Dismissed. Board members concur.

2003-A-1417 Brown, Leslie, G. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-R-1422 Mallard Landing, LP v. Marion County Board of Revision and Marion County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-T-1449 Second Berkshire Properties, LLC v. Hamilton County Board of Revision, the Hamilton County Auditor, and Cincinnati School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2003-G-1480 Lion One Inc. 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-M-1498 Iliad Realty v. Hamilton County Board of Revision, the Hamilton County Auditor and Norwood City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-P-1506 AERC Remington Place, Inc. v. Hamilton County Board of Revision, Hamilton County Auditor and the Winton Woods City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-P-1517 Ashley Woods Limited Partnership v. Hamilton County Board of Revision, Hamilton County Auditor and the Northwest Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-P-1518 Ashley Woods Limited Partnership v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-J-1734 San Giovanne Fiore, Ltd. v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-J-1735 San Giovanne Fiore, Ltd. v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-B-1758 Russell L. Paintiff, Jr. v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Dismissed. Board members concur.

2003-B-1802 G E Apartments, Ltd. v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-B-1831 North Pointe Ltd. Part. v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-V-1848 George Maloof 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-1864 Toledo Care LLC v. Lucas County Board of Revision, the Lucas County Auditor, and the Sylvania City Schools Board of Education. Real Property Tax. Dismissed. Ms. Margulies and Mr. Eberhart concur, Ms. Jackson not participating.

2003-B-1937 The Timken Company v. J. Patrick McAndrew, Tax Commissioner of Ohio. Use Tax. Dismissed. Board members concur.

2003-R-2066 Milburn Apartments of Stow v. Summit County Board of Revision, Summit County Auditor, and Stow Munroe Falls City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

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. Dismissed. Board members concur.

2003-P-2153, 2003-P-2169, 2003-P-2170 6850 Pearl Road Assoc v. Berea City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Dismissed. Board members concur.

2004-R-23 Glenville Apartments 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.

2004-P-29 Saettel and Associates, Inc. v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-A-66 Cedar Development, Inc. (Mt. Olive Metro Housing) v. Summit County Board of Revision, Summit County Auditor, and Woodridge Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-P-68 Fish Creek Plaza Inc. v. Summit County Board of Revision, Summit County Auditor and the Stow-Monroe Falls City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-R-103 First National Bank of Akron v. Summit County Board of Revision, Summit County Auditor, and Copley-Fairlawn City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-V-106 First National Bank of Akron v. Summit County Board of Revision, the Summit County Auditor, and the Akron City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-B-182 Lawrence J. and Jennifer A. Tieman v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-A-194, 2004-A-195 Carnegie Auto Building, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-R-211 12000 Edgewater Dr. Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Lakewood Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-R-261 North Olmsted Gettysburg Ltd./Retail Today - N. Olmsted v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and North Olmsted School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-P-286 OSF Properties, 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.

2004-A-290 George Karras v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Dismissed. Board members concur.

2004-B-292 The Wolstein Group, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland School District Board of Education. Dismissed. Board members concur.

2004-P-404 Kirk and Blum Mfg. Co. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board members concur.

2004-B-433 Calico Real Estate Group, Ltd. v. Franklin County Board of Revision, Franklin County Auditor, and Dublin City Schools Board of Education. Real Property Tax. Dismissed. Board members concur.

 

MISCELLANEOUS

2002-M-1284 Messina Floor Covering, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Certification. Board members concur.

2002-A-1997 API Lancaster Ohio, Inc. v. Fairfield County Board of Revision, Fairfield County Auditor, and the Board of Education of the Lancaster City School District. Real Property Tax. Certification. Board members concur.

2003-J-466 L & P Management Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Warrensville Heights Board of Education. Real Property Tax. Certification. Board members concur.

2003-B-1209 R.L. Fortney Management, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Remand. Board members concur.

2003-B-1211 Fortney & Weygant, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Remand. Board members concur.

2003-P-1225 TA Operating Corp. v. Wood County Board of Revision, Wood County Auditor and the Lake Local School District Board of Education. Real Property Tax. Finding jurisdiction. Board members concur.

2003-V-1374 Transportation Unlimited, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board members concur.

2003-R-2132 BP Chemicals, Inc. v. J. Patrick McAndrew, Tax Commissioner of Ohio. Real Property Tax Exemption. Remand. Board members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2003-T-1375, 2003-T-1378* Medina Blanking, Inc. and Buckeye Local School District Board of Education v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Compelling discovery.

2003-B-1511, 2003-B-1593, 2003-B-1594 Jeffrie & S Greenberg, and the Bedford Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Compelling discovery.

2003-B-2076 Susan M. Ulliman v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Show cause.

2004-A-287, 2004-A-288 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and First Interstate Hawthorne, Ltd. Real Property Tax. Compelling discovery.

2004-V-356 First Industrial, LP v. Franklin County Board of Revision, the Franklin County Auditor, and the Hamilton Local School District Board of Education. Real Property Tax. Compelling discovery.

2004-P-446, 2004-P-447, 2004-P-455, 2004-P-456 Puzsik Enterprises, Ltd. and Strongsville Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Show cause.

2004-R-525 David Angellone v. Columbiana County Board of Revision and Columbiana County Auditor. Real Property Tax. Show cause.

2004-V-588 New Boston Local School District Board of Education v. Scioto County Board of Revision, Scioto County Auditor, and J & G Partnership Ltd. Real Property Tax. Show cause.

 

* Issued previously.