OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

October 22, 2004

 

MERIT DOCKET

1999-G-1401 Alcoa Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner is affirmed in part and reversed in part. Board members concur.

2002-N-1836 Corporate Property Associates v. Wood County Board of Revision and the Wood County Auditor. Real Property Tax. Value found. Board members concur.

2003-V-858 Cincinnati School District Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor, Herbert Johnson, and Systems Parking Inc. Real Property Tax. Value found. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson dissents.

2003-J-1170 Hubbard Exempted Village School District Board of Education v. Trumbull County Board of Revision, Trumbull County Auditor, and TG Investments, LLC. Real Property Tax. Value found. Board members concur.

2003-B-2076 Susan M. Ulliman v. Montgomery County Board of Revision, and the Montgomery County Auditor. Real Property Tax. Remanded with instructions. Board members concur.

2004-R-426 Kings Ford, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax Penalty Abatement. Tax Commissioner is affirmed. Board members concur.

 

DISMISSALS AND STIPULATIONS

2003-V-608 Bingham-Burnside 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.

2003-P-1065 London Development Ltd. formerly known as County of Madison v. Madison County Board of Revision and the Madison County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-V-1066 through 2003-V-1068, 2003-V-981 Berea City School District Board of Education v. Cuyahoga County Board of Revision, et al. John J. Carney, Trustee of The John J. Carney Trust, DNE Realty Ltd., an Ohio LLC and Mara-Josh Ltd., an Ohio LLC v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2003-R-1084, 2003-R-1085, 2003-R-1157 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and J.G. Middleburg Heights Hotel Ltd. Real Property Tax. Stipulated. Board members concur.

2003-J-1558 PHL-OPCO LP v. Hamilton County Board of Revision, Hamilton County Auditor and the Sycamore City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-T-1886 Tall Timber Limited Partnership v. Butler County Board of Revision, the Butler County Auditor, and the Lakota School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-P-1902 PAH-Akron, L.L.C. v. Summit County Board of Revision, Summit County Auditor and the Copley-Fairlawn City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-T-1939 Cuyahoga Falls City School District Board of Education v. Summit County Board of Revision, the Summit County Auditor, and Clyde Ave. Partners, an Ohio Limited Partnership. Real Property Tax. Stipulated. Board members concur.

2003-G-2056 Woodley Properties, Ltd. v. Lucas County Board of Revision, Lucas County Auditor, and Washington Local Schools Board of Education. Real Property Tax. Stipulated. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2003-V-2070 HD Development of Maryland, Inc. v. Summit County Board of Revision, the Summit County Auditor, and the Cuyahoga Falls City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-G-2110 Labinal Components & Systems, Inc. v. Montgomery County Board of Revision, Montgomery County Auditor, and Dayton School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-M-21 N & N Investments, Inc. v. Montgomery County Board of Revision, the Montgomery County Auditor and the Vandalia-Butler City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-G-63 1st National Bank of Ohio First Merit Bank NA v. Summit County Board of Revision, and Summit County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-V-90, 2004-V-91 AMHA, Trebmal II Apartments Development Company (Sutliff Apartments, Inc.) v. Summit County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2004-J-193 Coventry Manor LLC, an Ohio Limited Liability Company v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2004-T-829 Granville Exempted Village Schools Board of Education v. Licking County Board of Revision, the Licking County Auditor, and The Park National Bank, Trustee. Real Property Tax. Stipulated. Board members concur.

 

MISCELLANEOUS

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. Vacating September 24, 2004 decision and order. Board members concur.

2003-R-2167, 2003-R-2168, 2004-R-56 Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Fairfield Inn by Marriott Limited Partnership. Fairfield Inn by Marriott Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Board of Education for the Berea City School District. Real Property Tax. Granting the Board of Education's motion to limit jurisdiction. Board members concur.

2004-G-102 SDA Hospitality, Inc. v. Summit County Board of Revision, Summit County Auditor, and Hudson City School District Board of Education. Real Property Tax. Vacating prior dismissal and confirming parties' stipulation. Board members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2003-V-1348, 2004-V-411 Allegiance Telecom of Ohio, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Consolidating appeals.

2003-V-1349, 2004-V-396 Time Warner Telecom of Ohio, LP v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Consolidating appeals.

2003-V-1350, 2004-V-412 Metrocomm AXS, LP v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Consolidating appeals.

2003-V-1351, 2004-V-419 Nextel West Corporation v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Consolidating appeals.

2004-V-467 Superior Square, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Granting motion to extend discovery.

2004-V-760, 2004-V-795 Lorain County Savings & Trust Company and Amherst Exempted Village School District Board of Education v. Lorain County Board of Revision and the Lorain County Auditor. Real Property Tax. Consolidating appeals.

2004-V-848, 2004-V-869 Cleveland Municipal School District Board of Education and Heritage Capital, LLC v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidating appeals.

2004-V-855 William E. Reline v. Belmont County Board of Revision and the Belmont County Auditor. Real Property Tax. Show cause.

2004-B-1019 Mentor Exempted Village School District Board of Education v. Lake County Board of Revision, the Lake County Auditor, and Ametco Properties, Inc. Real Property Tax. Show cause.

* Issued Previously