OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY
September 17, 2004
MERIT DOCKET
2003-G-1074 Patricia J. Kuczak v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Value found. Board members concur.
2003-R-2142 Leo Stephen Nelson v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
2004-M-136 Karen & Aaron Knoll v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Remanded with instructions. Board members concur.
2004-V-163 John W. Simak v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Tax Penalty Remission. Dismissed--lack of jurisdiction. Board members concur.
2004-A-205 Alfred Q. Hammond Dba Quincy's Automotive v. J. Patrick McAndrew, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board members concur.
2004-B-228 Strongsville Board of Education and the City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Westwood Farms. Real Property Tax. Remanded with instructions. Board members concur.
2004-B-251 Evans Capital Corporation v. J. Patrick McAndrew, Tax Commissioner of Ohio. Personal Property Tax Penalty Abatement. Tax Commissioner affirmed. Board members concur.
2004-V-343 Darin Albright and Contwana C. Cephus v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Board of Education for the Cleveland Municipal School District. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
2004-B-401 Marvin and Joanne Grover v. Ottawa County Board of Revision and Ottawa County Auditor. Real Property Tax. BOR affirmed. Board members concur.
DISMISSALS AND STIPULATIONS
2003-M-202 Rubbermaid, Inc. Home Products Div. v. Wayne County Board of Revision, the Wayne County Auditor and the Board of Education of the Wooster City School District. Real Property Tax. Dismissed. Board members concur.
2003-G-1152, 2003-G-1238, 2003-G-1239 LAGF Associates West, LLC and Berea City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-G-1416 Caplan, Harry W. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-J-1471 Baldwin/Green Acres Limited Partnership v. Hardin County Board of Revision and Hardin County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-A-1476 The Benjamin Rose Institute v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Dismissed. Board members concur.
2003-P-1578 Developers Diversified Realty Co. v. Summit County Board of Revision, Summit County Auditor and the Stow-Munroe Falls City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-M-1833 Lakota Pointe II Ltd. Part. v. Butler County Board of Revision and the Butler County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-M-1834 Lakota Pointe Ltd. Part. v. Butler County Board of Revision, the Butler County Auditor and the Liberty Lakota Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-M-2140 The Elder-Beerman Stores Corp. v. Montgomery County Board of Revision, the Montgomery County Auditor and the Kettering School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-A-42 Benchmark Star Properties Inc. v. Summit County Board of Revision, Summit County Auditor, and Revere Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-B-465 Robert and Jeanne Duley v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Dismissed. Board members concur.
MISCELLANEOUS
2001-T-36 Chrysler Financial Company LLC v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Certification. Board members concur.
2002-V-1996 RB-3 Associates v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the Columbus City School District. Real Property Tax. Correcting stipulation. Board members concur.
2002-M-2743 Trebmal Landerhaven Limited Partnership v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Mayfield Board of Education. Real Property Tax. Denying motion to amend final order. Board members concur.
2003-P-1761 Middlefield Village Apartments Co. v. Geauga County Board of Revision, Geauga County Auditor and the Cardinal Local School District Board of Education. Real Property Tax. Correcting stipulation. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2003-J-686, 2003-J-1617 Strongsville Board of Education and City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Ceres Group, and Royalton Investors, LLC. Real Property Tax. Consolidated.
2004-G-165* Mulqueen & Sons, Inc. v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Requiring appellant to show cause.
2004-G-225* Jack W. Eichelberger v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Requiring appellant to show cause.
2004-T-260 Oakwood Estates, an Ohio General Partnership v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Olmsted Falls Board of Education. Real Property Tax. Compelling discovery.
2004-V-328* Laurie B. (Soutsos) Price v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring appellant to show cause.
2004-J-378* Frank E. Ortalani and Eleonore H. White Trust v. Erie County Board of Revision and Erie County Auditor. Real Property Tax. Requiring appellant to show cause.
2004-G-586* Zabe, Ltd. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Requiring appellant to show cause.
* Issued Previously