OHIO BOARD OF TAX APPEALS

OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

December 10, 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, 2994. No additional proceedings on the proposed amendments will be scheduled.

MERIT DOCKET

2003-V-926, 2003-V-927, 2003-V-928 William A. Tarcy v. Franklin County Board of Revision, Franklin County Auditor, and the Southwestern City School District Board of Education. Real Property Tax. Value found. Board members concur.

2003-V-929, 2003-V-930, 2003-V-931 William A. Tarcy v. Franklin County Board of Revision, Franklin County Auditor, and the Southwestern City School District Board of Education. Real Property Tax. Value found. Board members concur.

2003-V-932, 2003-V-933, 2003-V-934, 2003-V-935 William A. Tarcy v. Franklin County Board of Revision, Franklin County Auditor, and the Southwestern City School District Board of Education. Real Property Tax. Value found. Board members concur.

2003-V-936, 2003-V-937, 2003-V-938 William A. Tarcy v. Franklin County Board of Revision, Franklin County Auditor, and the Southwestern City School District Board of Education. Real Property Tax. Value found. Board members concur.

2003-V-939, 2003-V-940, 2003-V-941 William A. Tarcy v. Franklin County Board of Revision, Franklin County Auditor, and the Southwestern City School District Board of Education. Real Property Tax. Value found. Board members concur.

2003-V-942, 2003-V-943, 2003-V-944 William A. Tarcy v. Franklin County Board of Revision, Franklin County Auditor, and the Southwestern City School District Board of Education. Real Property Tax. Value found. Board members concur.

2003-T-1751 Duke Realty Ohio v. Hamilton County Board of Revision, the Hamilton County Auditor, and Sycamore Community School District Board of Education. Real Property Tax. Value found. Board members concur.

2004-R-676 Chittaranjan and Nisha Jain v. Lake County Board of Revision, and Lake County Auditor. Real Property Tax. Dismissed-lack of jurisdiction. Board members concur.

2004-R-731 Kathryn L. Flatter v. William W. Wilkins, Tax Commissioner of Ohio. School District Income Tax. Dismissed--lack of jurisdiction. Board members concur.

2004-P-777 Michael N. Parks v. William W. Wilkins, Tax Commissioner of Ohio. School District Income Tax. Dismissed--lack of jurisdiction. Board members concur.

2004-V-855 Jaqueline Reline, Trustee v. Belmont County Board of Revision and the Belmont County Auditor. Real Property Tax. Remanded with instructions. Board members concur.

2004-R-870 Lauren B. Levy v. Franklin County Board of Revision, and Franklin County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

DISMISSALS AND STIPULATIONS

2003-R-660, 2003-R-684 Harbor Court Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Rocky River Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-P-1262 Airport Gardens Hotel, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-B-1400 Jobst Institute, Inc. v. Lucas County Board of Revision, Lucas County Auditor, and Toledo City Schools Board of Education. Real Property Tax. Stipulated. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2003-B-1511, 2003-B-1593, 2003-B-1594 Jeffrie & S Greenberg v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Bedford Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-B-1512, 2003-B-1584, 2003-B-1585 Jeffrie & S Greenberg v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Bedford Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-A-1520, 2003-A-1521, 2003-A-1522, 2003-A-1586, 2003-A-1587, 2003-A-1588 Hopkins Partners and Board of Education for the Berea City School District v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-B-1773 Akron City School District Board of Education v. Summit County Board of Revision, Summit County Auditor, and Ohio Edison Co. Real Property Tax. Stipulated. Board members concur.

2003-P-1849 Lakewood City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Lakewood Garage Parking Partners LLC. Real Property Tax. Stipulated. Board members concur.

2003-P-2133 Taylor Commons Partners, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Heights/University Heights City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-P-2134 Taylor Commons Associates v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Heights/University Heights City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-P-216 Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and R.E. Services II, LLC. Real Property Tax. Dismissed. Board members concur.

2004-B-220 Hyacinth Lofts, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-P-262 Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and TZ Division, LLC. Real Property Tax. Stipulated. Board members concur.

2004-V-580 Jacquelyn Beshinski v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-R-631 Margaret Realty Company v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-P-664 Raymond T. Neubert, Sr. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Municipal School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2004-P-724 Raymond F. Chipperfield v. Highland County Board of Revision and the Highland County Auditor. Real Property Tax. Dismissed. Board members concur.

2004-J-737 David Bowers Properties, LLC v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Dismissed. Board members concur.

2004-B-766 Schottenstein Trustees v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City Schools Board of Education. Real Property Tax. Dismissed. Board members concur.

2004-M-1114 Melrose Homeowners Association of Pickerington v. Fairfield County Board of Revision and the Fairfield County Auditor. Real Property Tax. Dismissed. Board members concur.

2004-V-1260 National City Bank v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Bedford City Schools Board of Education. Real Property Tax. Dismissed. Board members concur.

2004-P-1262 Mary Todaro and James V. Loiacono, et al. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Bedford Board of Education. Real Property Tax. Dismissed. Board members concur.

MISCELLANEOUS

2001-J-794 Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Byers Realty, Inc. Real Property Tax. Denying motion to amend. Board members concur.

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. Value found upon reconsideration. Board members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2003-B-1743 RSDOR v. Knox County Board of Revision and the Knox County Auditor. Real Property Tax. Denying motion to quash subpoena.

2004-K-218, 2004-K-274 Broadwing Telecommunications, Inc. v. J. Patrick McAndrew, Tax Commissioner of Ohio. Broadwing Communications Services, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Public Utility Personal Property Tax. Adjusting case management schedule.

2004-J-241, 2004-J-242 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Motor and Transmission. Real Property Tax. Granting motion to compel discovery.

2004-R-338 Inverness Club v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Tax. Granting motion to extend briefing dates.

2004-B-833, 2004-B-1020, 2004-B-1021, 2004-B-1022 Avon Local Schools Board of Education and Timber Lake Apartments Limited v. Lorain County Board of Revision and the Lorain County Auditor. Real Property Tax. Consolidated.