OHIO BOARD OF TAX APPEALS

OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

December 3, 2004

The board has previously posted proposed amendments to its rules so that the general public may have an opportunity to respond. The board has now undertaken a careful review of the comments it has received. On December 3, 2004, the board released additional proposed amendments to Ohio Adm. Code 5717-1-11, 5717-1-15, 5717-1-16, and 5717-1-22. The proposed rules may be viewed on the board's website at http://bta.ohio.gov/proposedrules.pdf. Please send written comments to Steven Smiseck at the Ohio Board of Tax Appeals, 30 E. Broad Street, 24^th Floor, Columbus, Ohio 43215-3414, by December 17, 2004. No additional proceedings on the proposed amendments will be scheduled.

MERIT DOCKET

2003-R-1105 Sturgeon Point Homeowners Assn. v. Ashtabula County Board of Revision, and Ashtabula County Auditor. Real Property Tax. Value found. Board members concur.

2003-R-1177 M.H. Murphy Development Company v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City School District Board of Education. Real Property Tax. Value found. Board members concur.

2003-G-1256 Paula Harbour v. Lawrence County Board of Revision, and Lawrence County Auditor. Real Property Tax. Value found. Board members concur.

2003-J-1358 Duke Realty Limited Partnership v. Hamilton County Board of Revision, Hamilton County Auditor, and the Sycamore School District Board of Education. Real Property Tax. Value found. Board members concur.

2003-M-2113, 2004-M-605 Terri Johnson v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax Personal Liability. Tax Commissioner affirmed. Board members concur.

2004-J-219 North Olmsted City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Dale Schmidt, and Sheila Ann Schmidt. Real Property Tax. Value found. Board members concur.

2004-V-328 Laurie B. (Soutsos) Price v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Dismissed-lack of jurisdiction. Board members concur.

2004-M-418 Karen A. Kammer v. Hamilton County Board of Revision, and the Hamilton County Auditor. Real Property Tax. Value found. Board members concur.

2004-J-782 South Euclid-Lyndhurst Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Simon DeBartolo Group LP nka Simon Property Group LP. Real Property Tax. Dismissed and remanded to the BOR. Board members concur.

2004-V-836 Melgan Insurance Agency, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Corporate Franchise Tax. Dismissed-lack of jurisdiction. Board members concur.

DISMISSALS AND STIPULATIONS

2004-R-59 First National Bank of Akron v. Summit County Board of Revision, Summit County Auditor, and Talmadge City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-V-67 Shree Dutta Partnership Ltd. v. Summit County Board of Revision, et al. Real Property Tax. Dismissed. Board members concur.

2004-R-148 Landmark Centre Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Beachwood Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-M-551 Linda S. Wisler v. Franklin County Board of Revision, the Franklin County Auditor and the Columbus City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2004-J-918 Strongsville Board of Education, and City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Southpark Fringe Land LLC. Real Property Tax. Stipulated. Board members concur.

2004-R-1016 Painesville Township Local School District Board of Education v. Lake County Board of Revision, Lake County Auditor, and Joseph and Sara Lee Cali. Real Property Tax. Dismissed. Board members concur.

2004-A-1018 Mentor Exempted Village School District Board of Education v. Lake County Board of Revision, the Lake County Auditor, and North Coast Fund (Al, Robert & John Zappitelli). Real Property Tax. Dismissed. Board members concur.

2004-G-1031 Painesville Township Local School District Board of Education v. Lake County Board of Revision, Lake County Auditor, and Cali Woods, Inc. Real Property Tax. Dismissed. Board members concur.

MISCELLANEOUS

1999-A-1006 The Cleveland Clinic Foundation v. James L. Lawrence, Tax Commissioner of Ohio. Real Property Tax Exemption. Certification. Board members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2004-M-662 Benjamin Zigdon v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Shaker Heights Board of Education. Real Property Tax. Requiring appellant to show cause.

2004-R-692 Sukhi, Inc. v. Hamilton County Board of Revision, Hamilton County Auditor, and Northwest School District Board of Education. Real Property Tax. Granting motion to compel discovery.

2004-T-704 Michael D. Waluzak v. Ottawa County Board of Revision, and the Ottawa County Auditor. Real Property Tax. Requiring appellant to show cause.

2004-R-1139 E.R. Rueve and Associates, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Corporate Franchise Tax. Requiring appellant to show cause.