OHIO BOARD OF TAX APPEALS
3:00 P.M. FRIDAY
January 7, 2005
MERIT DOCKET
2002-R-1393, 2002-R-1394 Veard Kettering Limited Partnership v. Montgomery County Board of Revision, Montgomery County Auditor, and Kettering City School District Board of Education. Real Property Tax. Value found. Board members concur.
2002-V-1908, 2002-V-1968, 2002-V-1969 First National Bank of Akron and Akron City School District Board of Education v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Value found. Board members concur.
2003-G-82 Al Gammarino v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Value found. Board members concur.
2003-G-83 Al Gammarino v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. BOR affirmed. Board members concur.
2003-G-84 Al Gammarino v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Value found. Board members concur.
2003-A-1494 Worthington City School District Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and CAR JMC, LLC. Real Property Tax. Value found. Board members concur.
2003-A-1609 Harmon Square Company v. Hocking County Board of Revision and Hocking County Auditor. Real Property Tax. Value found. Board members concur.
2004-J-36 Motel 6 Operating LP v. Montgomery County Board of Revision, Montgomery County Auditor, and the Vandalia-Butler City School District Board of Education. Real Property Tax. Value found. Board members concur.
2004-J-113 James S. Williams and Cynthia Williams v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Value found. Board members concur.
2004-G-225 Jack W. Eichelberger v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Remanded with instructions. Board members concur.
2004-A-394 Euclid City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Del Brocco Sewer, Inc. Real Property Tax. Remanded with instructions. Board members concur.
2004-A-395 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Del Brocco Sewer, Inc. Real Property Tax. Remanded with instructions. Board members concur.
2004-M-397 Richard Bockmore v. Lorain County Board of Revision and the Lorain County Auditor. Manufactured Home Tax. Value found. Board members concur.
2004-G-400 Daniel Black v. William W. Wilkins, Tax Commissioner of Ohio. Sales Tax. Dismissed--lack of jurisdiction. Board members concur.
2004-R-480 Normandy Village, Ltd. v. Ashtabula County Board of Revision and Ashtabula County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
2004-G-483 James J. Sharaba & Richard Fleck v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland City School District Board of Education. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
2004-T-522 New Richmond Exempted Village School District Board of Education v. Clermont County Board of Revision, the Clermont County Auditor, and Legendary Run Community Association, Inc. Real Property Tax. Remanded with instructions. Board members concur.
2004-T-541 James E. PerDue v. Ashtabula County Board of Revision and the Ashtabula County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
2004-T-542 James E. PerDue v. Ashtabula County Board of Revision and the Ashtabula County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
2004-T-543 James E. PerDue v. Ashtabula County Board of Revision and the Ashtabula County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
2004-T-544 James E. PerDue v. Ashtabula County Board of Revision and the Ashtabula County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
2004-T-545 James E. PerDue v. Ashtabula County Board of Revision and the Ashtabula County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
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. Dismissed--lack of jurisdiction. Board members concur.
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. Dismissed--lack of jurisdiction. Board members concur.
DISMISSALS AND STIPULATIONS
2003-B-719 Teamsters Housing, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and East Cleveland Board of Education. Real Property Tax. Dismissed. Board members concur.
2003-A-1644 Care Services Partners I v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the East Cleveland Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-G-1778 Deerfield Mobile Home Park v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-J-2036 Meijer Stores Limited Partnership v. Defiance County Board of Revision and Defiance County Auditor. Real Property Tax. Dismissed. Board members concur.
2003-G-2038 Barberton City School District Board of Education v. Summit County Board of Revision, Summit County Auditor, and Babcock & Wilcox Company. Real Property Tax. Stipulated. Board members concur.
2003-A-2041 NH Macedonia Statutory Trust v. Summit County Board of Revision, Summit County Auditor, and Nordonia Hills City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-T-2072 Westlake Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Westlake Office Associates. Real Property Tax. Stipulated. Board members concur.
2003-A-2114 GSV Developers LLC v. Summit County Board of Revision, Summit County Auditor, and Nordonia Hills City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-G-2137 Kingdom at Bartlett Inc. FKA KDC Land Holding Corp. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-A-31 Aldi, Inc. 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-G-110 Centran Bank of Akron NKA Key Bank National Assn. (Key Corp.) v. Summit County Board of Revision, Summit County Auditor, and Tallmadge City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-J-145 MRN Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-G-200 Canton Court LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-B-203, 2004-R-1187 Rock Hotel Limited Liability Company v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2004-T-390 Multiple Options for Developmental and Educational Learning v. William W. Wilkins, Tax Commissioner of Ohio. Exemption. Dismissed. Board members concur.
2004-G-421, 2004-G-448, 2004-G-449 Edge Realty, Ltd. 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-A-457 Harris Realty Co., Inc. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-A-458 Harris Realty Co., Inc. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-A-459 Sheridan P. Harris, Trustee v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-A-460 Harris Realty Co., Inc. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-J-554, 2004-J-579 Jacob F. Koss, Jr. and Rosalyn Koss v. Lucas County Board of Revision and Lucas County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-T-558 Eastern Sky Ministries, et al. v. Fairfield County Board of Revision and the Fairfield County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-T-560 Eastern Sky Ministries, et al. v. Stark County Board of Revision and the Stark County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-J-627 George Bobritsky and Mifa Bobritsky v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-T-629 Marvin Chernin, Trustee U.T.D. September 13, 1999 v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-T-630 Marvin Chernin Family LLC v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-J-677 Stjepan Vucic and Manda Vucic v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-T-730 Sharon Drive Apartments Limited v. Lake County Board of Revision, the Lake County Auditor, and Mentor Exempted Village School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-V-734 David R. Rowley v. Highland County Board of Revision and the Highland County Auditor. Real Property Tax. Dismissed. Board members concur.
MISCELLANEOUS
2002-A-2811, 2003-A-297 Ninth Street Euclid Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Certification. Board members concur.
2003-M-1257 Robert J. Beck v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Certification. Board members concur.
2003-g-1334 Put-In-Bay Boat Line Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Personal Property Tax. Remand. Board members concur.
2003-T-2058 Hitachi Data Systems, Inc. v. J. Patrick McAndrew, Tax Commissioner of Ohio. Use Tax. Remand. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2003-J-1431, 2003-J-1432 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Bluffs Development LLC. Real Property Tax. Denying continuance request.
2004-J-112 Per Tax Bill: III Cascade Building v. Summit County Board of Revision, Summit County Auditor, and Akron City School District Board of Education. Real Property Tax. Denying continuance.
2004-G-183 City of Toledo, A Municipal Corporation, and Toledo-Lucas County Port Authority, and Larry Kaczala, Lucas County Auditor v. J. Patrick McAndrew, Tax Commissioner of Ohio. Real Property Tax Exemption. Granting motion for brief extension.
2004-J-227, 2004-J-243, 2004-J-244 Waxman Development II, LLC v. Cuyahoga County Board of Revision and Cuyahoga County Auditor and Bedford Board of Education. Real Property Tax. Granting motion to compel discovery.
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. Denying continuance request.
2004-A-1178 Brian M. Kane v. William W. Wilkins, Tax Commissioner of Ohio. Sales Tax. Requiring appellant to show cause.
2004-A-1234 Franklin L. Leger v. William W. Wilkins, Tax Commissioner of Ohio. School District Tax. Requiring appellant to show cause.