OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

September 3, 2004

MERIT DOCKET

2003-M-676 Eastern Sky Ministries and John David Fridley v. Henry County Board of Revision and the Henry County Auditor. Real Property Tax. Remanded to the BOR. Board members concur.

2003-M-678 Eastern Sky Ministries and John David Fridley v. Henry County Board of Revision, the Henry County Auditor, and the Otsego School District. Real Property Tax. Remanded to the BOR. Board members concur.

2003-M-815, 2003-M-816 Eastern Sky Ministries and John David Fridley v. Tuscarawas County Board of Revision and the Tuscarawas County Auditor. Real Property Tax. Value found. Board members concur.

2003-M-946 Eastern Sky Ministries and John David Fridley v. Knox County Board of Revision and the Knox County Auditor. Real Property Tax. Value found. Board members concur.

2004-T-559 Eastern Sky Ministries and John David Fridley v. Monroe County Board of Revision and the Monroe County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

 

DISMISSALS AND STIPULATIONS

2002-G-1799 Elyria City Schools Board of Education v. Lorain County Board of Revision, Lorain County Auditor, and Midway Realty Company. Real Property Tax. Stipulated. Board members concur.

2003-R-710 Buckeye Community Hope 5 LP v. Morrow County Board of Revision and Morrow County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-J-1075, 2003-J-1076 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Snow Road, LLC. Real Property Tax. Stipulated. Board members concur.

2003-M-1345 Kohl's Department Stores, Inc. v. Hancock County Board of Revision and the Hancock County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-M-64 Stow Kent Gardens II Development Company v. Summit County Board of Revision, the Summit County Auditor and the Stow-Monroe Falls City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-T-234 W.O. Walker Center, Inc. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2004-J-442 Continental Leasing Co. v. William W. Wilkins, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board members concur.

2004-M-575 The May Department Stores Company (Per Tax Bill: Starwood Wasserman-University Heights LLC) v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Heights/University Heights Board of Education. Real Property Tax. Dismissed. Board members concur.

 

MISCELLANEOUS

1997-R-167 Farmers Dairy Foods, Inc., DBA Dairy Farm Products v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Remand. Board members concur.

2001-M-378 Dairy Farmers of America, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Remand. Board members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2003-P-1551 AERC Country Club, Inc. v. Lucas County Board of Revision, the Lucas County Auditor and the Board of Education for the Toledo Public Schools. Real Property Tax. Denying continuance.

2003-M-1837 Ruth Clayton v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Requiring appellant to 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. Consolidated.

2004-G-259, 2004-G-341 Norman Millstein and Leonard Fuchs, Tr., et al. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Warrensville Heights Board of Education. Real Property Tax. Consolidated.

2004-B-280 David J. Vincell v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Requiring appellant to show cause.

2004-J-377 Latino, LLC v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Requiring appellant to show cause.

2004-J-546 Rex R. Overstreet v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Requiring appellant to show cause.

2004-J-547 Rex R. Overstreet v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Requiring appellant to show cause.

2004-J-548 Rex R. Overstreet v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Requiring appellant to show cause.

2004-J-549 Rex R. Overstreet, Trustee v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Requiring appellant to show cause.

2004-J-550 Rex R. Overstreet v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Requiring appellant to show cause.

2004-K-686 Crossroads Pipeline Company v. William W. Wilkins, Tax Commissioner of Ohio. Public Utility Personal Property Tax. Staying further proceedings.