OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY
November 5, 2004
MERIT DOCKET
2003-T-609 Jacobs West St. Clair Limited Partnership v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Decision vacated. Remanded with instructions. Board members concur.
2003-J-1229 Wolfe Investment Co. v. Wood County Board of Revision, and Wood County Auditor. Real Property Tax. Value found. Board members concur.
2003-P-1388 Tinkers Creek Land Conservancy v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Remanded with instructions. Board members concur.
2004-J-75 Carl Q. Ray, Jr. v. Montgomery County Board of Revision, and Montgomery County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
2004-M-217 Cleveland Heights/University Heights City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Kirt Montlack, Ltd., an Ohio LLC. Real Property Tax. Value found. Board members concur.
2004-M-679, 2004-M-680 Ronald E. Shank Sr., Trustee v. Columbiana County Board of Revision and the Columbiana County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
2004-M-681 F. Wade & Tammy L. Shank v. Columbiana County Board of Revision and the Columbiana County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
2004-A-859 Kristen J. Willett v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Dismissed--lack of jurisdiction. Board members concur.
2004-A-920 Richard & Helynn Bill v. Ottawa County Board of Revision and Ottawa County Auditor. Real Property Tax. BOR affirmed. Board members concur.
DISMISSALS AND STIPULATIONS
2001-T-32 Cygnet Financial Services, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board members concur.
2001-T-33 Cygnet Financial Services, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board members concur.
2002-T-1540 Wells Fargo Financial Acceptance Ohio 1, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board members concur.
2002-T-1541 Wells Fargo Financial Acceptance Ohio, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board members concur.
2002-T-1542 Wells Fargo Financial Ohio, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board members concur.
2002-T-2021 Customized Auto Credit Services, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board members concur.
2003-R-501, 2003-R-502 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Ralph Family Limited Partnership, and Ralph Friedman. Real Property Tax. Stipulated. Board members concur.
2003-R-503, 2003-R-504 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Arco Heating & Air Conditioning Co. Real Property Tax. Stipulated. Board members concur.
2003-G-895 Stone Bridge Apartments Limited Partnership v. Clermont County Board of Revision, Clermont County Auditor, and Milford Exempted Village School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-R-910 The Arlington Towers Company v. Clark County Board of Revision, Clark County Auditor, and Springfield City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-J-917 Hunters Hollow Apts., LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Strongsville Board of Education and the City of Strongsville. Real Property Tax. Stipulated. Board members concur.
2003-A-1077, 2003-A-1081 Koll Bren Fund V, L.P. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Parma City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-T-1143 Michael R. Rose v. Wayne County Board of Revision, the Wayne County Auditor, and the Wooster City School District Board of Education. Real Property Tax. Dismissed. Board members concur.
2003-T-1144 Michael R. Rose v. Wayne County Board of Revision, the Wayne County Auditor, and the Wooster City School District Board of Education. Real Property Tax. Dismissed. Board members concur.
2003-R-1155 Stuart J. Graines, Trustee v. Wayne County Board of Revision, Wayne County Auditor, and Wooster City Schools Board of Education. Real Property Tax. Dismissed. Board members concur.
2003-P-1243 1266 West 6th Street Limited Part. 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-R-1396 Walgreen Company v. Franklin County Board of Revision, Franklin County Auditor, and Board of Education for the Dublin City Schools. Real Property Tax. Stipulated. Board members concur.
2003-N-1477 Delhi Plaza Associates, Ltd. v. Hamilton County Board of Revision, Hamilton County Auditor, and the Oak Hills Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-R-1479, 2003-R-1492 J G North Olmsted Hotel Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and North Olmsted Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-T-1631 Kenwood Village Ltd. As of 1/1/2002: K&D Enterprises, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Euclid Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-T-1640 SCP 2001A-CSF61, LLC, as of 1/1/2002: Revco Discount Drug Center, Inc. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the South Euclid-Lyndhurst City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-T-1742 Ash Properties v. Knox County Board of Revision and the Knox County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-B-1775 Akron City School District Board of Education v. Summit County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2003-M-1818 Francis A. Crookston, Sr. and Orianna Crookston v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-M-1819 Anthony Crookston, III and Linda Crookston v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-M-1821 Lawrence Crookston and Julianna Crookston v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-M-1822 Anthony J. Crookston, Jr. and Rita Crookston v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-J-1900 Jefferson Park Properties 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-A-1935 Charles Wm. Zindle v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Dismissed. Board members concur.
2003-A-1936 Charles Wm. Zindle v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Dismissed. Board members concur.
2003-T-2063 Coastline Investments, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Euclid Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-M-2065 Sawmill Holdings, LLC v. Franklin County Board of Revision, the Franklin County Auditor and the Dublin City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-J-2158 Rite Royalton-Oh v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the N. Royalton Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-P-2165 Renaissance on Chagrin, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Beachwood City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-G-44 CVOP Associates LLP v. Summit County Board of Revision, Summit County Auditor, and Akron City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-V-52 Brighton Place LLC v. Summit County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2004-T-53 Liberty Investment Group, Ltd. v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2004-R-69 Ravenswood, LLC v. Summit County Board of Revision, Summit County Auditor, and Stow-Monroe Falls City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-R-84 Sears Roebuck & Co. v. Summit County Board of Revision, Summit County Auditor, and Akron City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-M-192 Chagrin-Coventry Properties LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the East Cleveland Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-M-201, 2004-M-246 Progressive Casualty Insurance Company v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Mayfield Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-J-202 Progressive Casualty Insurance Company v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Mayfield Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-G-236 through 2004-G-238 R.R. Donnelley Ohio, LLC, A Del. Ltd. Liab. Co. 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.
2004-M-270, 2004-M-271 North Royalton City School District Board of Education v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2004-A-317 Regal Realty Investments LP and Regal Cinemas, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Solon Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-J-319 PPG Industries, Inc. (Pittsburg Plate Glass Co.) v. Summit County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
MISCELLANEOUS
2003-G-183 Auction Properties, Inc. v. Columbiana County Board of Revision and Columbiana County Auditor. Real Property Tax. Certification. Board members concur.
2003-M-1514, 2003-M-1559 Cedar Center, Ltd. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Heights/University Heights Board of Education. Real Property Tax. Correcting entry. Board members concur.
2003-P-2148 Glenburn Green Cooperative Inc. v. Montgomery County Board of Revision, Montgomery County Auditor and the Huber Heights City Schools Board of Education. Real Property Tax. Voluntary dismissal. Board members concur.
2004-T-616, 2004-T-617 Ormet Primary Aluminum Corp. and Ormet Aluminum Mill Products Corp. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Retaining jurisdiction. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2004-K-566 ALLTEL Ohio, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Public Utility Property Tax. Show cause.
2004-K-567 Western Reserve Telephone Company v. William W. Wilkins, Tax Commissioner of Ohio. Public Utility Property Tax. Show cause.
2004-M-921 Painesville Township Local School District Board of Education v. Lake County Board of Revision, the Lake County Auditor and Little Mountain Homes, Inc. Real Property Tax. Granting motion for extension of time.
2004-T-1017 Mentor Exempted Village School District Board of Education v. Lake County Board of Revision, the Lake County Auditor, and Nestegg, LLC. Real Property Tax. Extending response period & ordering certification of transcript.
2004-R-1034 H. Grant Cahall v. William W. Wilkins, Tax Commissioner of Ohio. Sales Tax. Denying appellant's request to relocate hearing.