OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY
November 12, 2004
MERIT DOCKET
2003-M-24 Camelot Distribution Co., Inc. and Trans World Management Company its successor v. Stark County Board of Revision, the Stark County Auditor and the Jackson Local School District Board of Education. Real Property Tax. Value found. Board members concur.
2003-J-171, 2003-J-172 River Valley Venture, LLC, and Glimcher Properties, Ltd. v. Fairfield County Board of Revision, Fairfield County Auditor, and the Lancaster Board of Education. Real Property Tax. Value found. Board members concur.
2003-J-874 Clearfield Village Ltd. v. Fulton County Board of Revision and Fulton County Auditor. Real Property Tax. Value found. Board members concur.
2003-M-1943 Anthony D. & Dorothy J. Hill v. J. Patrick McAndrew, Tax Commissioner of Ohio. Real Property Tax Penalty Abatement. Dismissed--lack of jurisdiction. Board members concur.
2004-T-781 Richmond Heights Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, South Euclid-Lyndhurst City School District Board of Education, and Simon DeBartolo Group L.P., nka Simon Property Group L.P. Real Property Tax. BOR vacated. Board members concur.
DISMISSALS AND STIPULATIONS
2003-R-669 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Creager Properties, Inc. Real Property Tax. Dismissed. Board members concur.
2003-P-1216 Ridgeview Partners, Ltd. v. Trumbull County Board of Revision, Trumbull County Auditor and the Howland Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-G-1441 Copley Ohio Newspapers, Inc. v. Stark County Board of Revision, Stark County Auditor, and Massillon City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-T-1865 Americana Healthcare Corp. of Ohio v. Delaware County Board of Revision, the Delaware County Auditor, and the Westerville City School District Board of Education. Real Property Tax. Dismissed. Board members concur.
2004-J-70 Cherry Street-South Euclid LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the South Euclid Lyndhurst City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-J-89 The P Kohn Company and the Goodyear Tire and Rubber Company, et al. v. Summit County Board of Revision, Summit County Auditor, and the Akron City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-G-109 Centran Bank of Akron nka Key Bank National Association (Key Corp.) 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-315 Kindercare Real Estate Corp. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Solon Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-J-453 Philip M. Witkin v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-R-463 Benjamin Greenberg and Carl Goldstein v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-M-637, 2004-M-643 Bedford Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and R. L. Hill Management, Inc. Real Property Tax. Dismissed. Board members concur.
2004-A-670 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bedford Commercial Enterprises, Inc. Real Property Tax. Dismissed. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2002-P-170, 2002-P-171, 2002-P-172* Carroll E. Newman, Adams County Auditor v. Thomas M. Zaino, Tax Commissioner of Ohio, Cincinnati Gas and Electric Company, Columbus Southern Power Company and Dayton Power and Light Company. Thermal Efficiency Exemption. Enlarging Briefing Schedule.
2004-J-331* Rent-Way Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Denying motion to reverse final determination.
2004-V-882, 2004-V-883 2002E-50 LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Garfield Heights School District Board of Education. Real Property Tax. Consolidated.
* Issued Previously