OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

November 19, 2004

 

MERIT DOCKET

2003-A-1058 Armco Inc., nka AK Steel Corporation v. Richland County Board of Revision and Richland County Auditor. Real Property Tax. Value found. Board members concur.

2003-A-1826 Martin P. Schulze v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Value found. Board members concur.

2003-A-1827 Martin P. Schulze v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Value found. Board members concur.

2003-T-2136 Cleveland Business Park Distribution I, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Dismissed-lack of jurisdiction. Board members concur.

2004-V-497 Emil A. Bajus v. Erie County Board of Revision and the Erie County Auditor. Real Property Tax. Dismissed-lack of jurisdiction. Board members concur.

 

DISMISSALS AND STIPULATIONS

2003-A-1215 Midstate Properties Co., LTD. v. Wood County Board of Revision and Wood County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-G-1333 PAH-Westlake, L.L.C. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Westlake Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-M-1545 Huntington Realty Corp. and The Goodyear Tire & Rubber Company, et al. v. Licking County Board of Revision, the Licking County Auditor and the Heath City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-J-1547 William Holden and Vicki Holden v. Columbiana County Board of Revision, and Columbiana County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-T-1639 Harry L. Myers v. Licking County Board of Revision and the Licking County Auditor. Real Property Tax. Dismissed. Board members concur.

2003-A-2045 Whitewood Apartments LLC v. Summit County Board of Revision, Summit County Auditor, and Twinsburg City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-T-2084, 2003-T-2085 Motel 6 Operations and Motel Six Operating L.P. v. Montgomery County Board of Revision, the Montgomery County Auditor, and Miamisburg City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-M-116 Wolpal Associates 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-M-117 Wolpal Associates Ltd 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-119 Udelson, Karen A. v. Cuyahoga County Board of Revision, and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-M-167 Lance B. Sandlian, Individually and Colby B. Sandlian and Genevieve B. Sandlian Trustees of the Colby B. Sandlian Revocable Trust v. Montgomery County Board of Revision, the Montgomery County Auditor and Board of Education of the Kettering School District. Real Property Tax. Dismissed. Board members concur.

2004-V-254 through 2004-V-256 Hilliard City School District Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Rich Products Corporation. Real Property Tax. Dismissed. Board members concur.

2004-T-269 Samir Ewida v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-P-636 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Homecrest Builders, LLC. Real Property Tax. Dismissed. Board members concur.

2004-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.

 

MISCELLANEOUS

2003-T-51 Zanesville City Schools Board of Education v. Muskingum County Board of Revision, the Muskingum County Auditor, and AP Hotels of Wisconsin. Real Property Tax. Certification. Board members concur.

2003-P-2059 Columbus City School District Board of Education v. Franklin County Board of Revision, Franklin County Auditor and J.C. Penney Properties, Inc. Real Property Tax. Voluntary dismissal. Board members concur.

2003-R-2117 Pickerington Local School District Board of Education v. J. Patrick McAndrew, Tax Commissioner of Ohio. Real Property Tax Exemption. Remand. Board members concur.

2003-R-2118 Pickerington Local School District Board of Education v. J. Patrick McAndrew, Tax Commissioner of Ohio. Real Property Tax Exemption. Remand. Board members concur.

2004-T-425 Nordson Corporation v. William W. Wilkins, Tax Commissioner of Ohio. Sales Tax. Remand. Board members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2003-T-1079* Cin-Jet, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Staying proceedings.

2003-M-1741* Geraldine Dennis v. Knox County Board of Revision and the Knox County Auditor. Real Property Tax. Staying further proceedings.

2003-R-2103, 2003-R-2104, 2004-R-20, 2004-R-26* First National Bank of Akron v. Summit County Board of Revision, Summit County Auditor, and Akron City School District Board of Education. Akron City School District Board of Education v. Summit County Board of Revision, Summit County Auditor, and First National Bank of Akron. Real Property Tax. Denying continuance request.

2004-T-541 James E. PerDue v. Ashtabula County Board of Revision, and the Ashtabula County Auditor. Real Property Tax. Show cause.

2004-T-542 James E. PerDue v. Ashtabula County Board of Revision, and the Ashtabula County Auditor. Real Property Tax. Show cause.

2004-T-543 James E. PerDue v. Ashtabula County Board of Revision, and the Ashtabula County Auditor. Real Property Tax. Show cause.

2004-T-544 James E. PerDue v. Ashtabula County Board of Revision, and the Ashtabula County Auditor. Real Property Tax. Show cause.

2004-T-545 James E. PerDue v. Ashtabula County Board of Revision, and the Ashtabula County Auditor. Real Property Tax. Show cause.

2004-K-732 Verizon North, Inc., f/k/a/ GTE North Incorporated v. William W. Wilkins, Tax Commissioner of Ohio. Public Utility Personal Property Tax. Designating appeal complex litigation and confirming proposed case management schedule.

2004-R-1065 Bethlehem Fire and Rescue, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Corporate Franchise Tax. Show cause.

2004-J-1108 Kimco Brunswick Associates v. Medina County Board of Revision, and Medina County Auditor. Real Property Tax. Show cause.

2004-M-1129 Metropolitan Life Insurance v. Montgomery County Board of Revision, the Montgomery County Auditor, and the Miamisburg Board of Education. Real Property Tax. Show cause.

2004-P-1146 Bridgeview Villas II Ltd. Ptr., Clark D. Baltzell, Mgr. Gen. Ptr. v. Franklin County Board of Revision, Franklin County Auditor, and the Columbus City School District Board of Education. Real Property Tax. Show cause.

2004-P-1147 Clark D. Baltzell d/b/a Cashumbal Partners v. Franklin County Board of Revision, Franklin County Auditor, and the Columbus City School District Board of Education. Real Property Tax. Show cause.

2004-P-1148 BZ Investors Partnership, Clark D. Baltzell, Mgr. Gen. Ptr. v. Franklin County Board of Revision, Franklin County Auditor, and the Columbus City School District Board of Education. Real Property Tax. Show cause.

 

* Issued Previously