OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY
September 24, 2004
MERIT DOCKET
2002-J-2341 through 2002-J-2343 Benton Columbus Partners, LP v. Franklin County Board of Revision, Franklin County Auditor, and the Columbus City School District Board of Education. Real Property Tax. Value found. Board members concur.
2003-A-603 JRR & R, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Appeal dismissed. Board members concur.
2003-K-699 Anheuser-Busch Companies, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board members concur.
2003-K-722 City of Grove City, Ohio v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax Exemption. Tax Commissioner reversed. Ms. Jackson and Ms. Margulies concur. Mr. Eberhart dissents.
2003-J-902 Rudy Rosales, Elaine Rosales, and Marcelline Properties, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Value found. Board members concur.
2003-R-1037 South Euclid-Lyndhurst City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Behnam Malakooti. Real Property Tax. Value found. Board members concur.
2003-A-1266 Cross Country Inns LLC v. Hamilton County Board of Revision, Hamilton County Auditor, and the Board of Education of Princeton City School District. Real Property Tax. Value found. Board members concur.
2003-M-1404, 2003-M-1405, 2003-M-1406, 2003-M-1407, 2003-M-1411, 2003-M-1412 ARFO Columbus, LLC, et al., Continent Village, LLC, Continent French Quarter and Continent Commercial I, LLC v. Franklin County Board of Revision, the Franklin County Auditor and Board of Education of the Columbus City Schools. Real Property Tax. Remanded to the BOR. Board members concur.
2003-J-1754 Fred E. Williams, Jr. v. Montgomery County Board of Revision, and Montgomery County Auditor. Real Property Tax. Value found. Board members concur.
2003-M-1784 John D. Poley v. Montgomery County Board of Revision, and the Montgomery County Auditor. Real Property Tax. Value found. Board members concur.
2004-V-278 Henry L. Cawley v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Dismissed-lack of jurisdiction. Board members concur.
2004-B-516 Robert E. Glause and Claudia Doyle v. Ashtabula County Board of Revision and Ashtabula County Auditor. Real Property Tax. Dismissed-lack of jurisdiction. Board members concur.
2004-V-663 Jeffrey T. and Julie C. Geiss v. Columbiana County Board of Revision and the Columbiana County Auditor. Real Property Tax. Dismissed-lack of jurisdiction. Board members concur.
DISMISSALS AND STIPULATIONS
2002-R-2560 Riser Foods Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bedford 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-G-708 Cuyahoga County Board of Commissioners and Associated Estates Realty Corporation, as their interests may appear v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Richmond Heights Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-V-1630 Worthington I, LLC v. Delaware County Board of Revision, Delaware County Auditor, and the Olentangy School District Board of Education. Real Property Tax. Dismissed. Board members concur.
2003-R-1844 Cincinnati Oxford Assn. Limited v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-J-2069 Woodbine Apartments of Cuyahoga Falls Limited v. Summit County Board of Revision, Summit County Auditor, and the Cuyahoga Falls City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-A-2075 Arnab and Shruti Shaw v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-M-2094 Highland Investment Company v. Summit County Board of Revision, the Summit County Auditor and the Macedonia Nordonia Hills City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-R-93 WEC-99C-12 LLC v. Montgomery County Board of Revision, Montgomery County Auditor, and Centerville City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-G-267 Shorebank Enterprise Group v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Dismissed. Board members concur.
MISCELLANEOUS
2003-M-595 through 2003-M-597 Crittenden Ct. Apt. Assoc. Ltd. and Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Certification. Board members concur.
2003-M-815, 2003-M-816* Eastern Sky Ministries & John David Fridley v. Tuscarawas County Board of Revision and the Tuscarawas County Auditor. Real Property Tax. Overruling appellants' motion for reconsideration. Board members concur.
2003-M-946* Eastern Sky Ministries & John David Fridley v. Knox County Board of Revision and the Knox County Auditor. Real Property Tax. Overruling appellants' motion for reconsideration. Board members concur.
2003-R-1013 TJT Enterprises, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board members concur.
2003-P-2171 Union Central Life Ins. Co. v. Montgomery County Board of Revision, Montgomery County Auditor and the Dayton School District Board of Education. Real Property Tax. Voluntary dismissal. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2003-V-2159, 2004-V-118 87 Midway Plaza LLC v. Summit County Board of Revision, Summit County Auditor, Board of Education of the Tallmadge City School District, and the Board of Education of the Akron City School District. Real Property Tax. Consolidated.
2004-P-45, 2004-P-122 CB125 LLC, a Missouri LLC and PAR Enterprises of Pitt County, LLC v. Summit County Board of Revision, Summit County Auditor and the Akron City School District Board of Education. Real Property Tax. Denying motion to consolidate/granting continuance requests.
2004-J-276, 2004-J-277 David W. Swetland Building Co., Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Consolidated.
2004-M-679 through 2004-M-681 Ronald E. Shank Sr., Trustee v. Columbiana County Board of Revision and the Columbiana County Auditor. Real Property Tax. Show cause.
2004-P-777 Michael N. Parks v. William W. Wilkins, Tax Commissioner of Ohio. School District Income Tax. Show cause.
*Issued Previously