OHIO BOARD OF TAX APPEALS
3:00 P.M. FRIDAY
January 14, 2005
MERIT DOCKET
2002-R-2334 Easton Town Center, LLC v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City Schools Board of Education. Real Property Tax. Value found. Board members concur.
2003-M-146 Castle Aviation, Inc. v. Thomas Zaino, Tax Commissioner of Ohio. Use Tax. Tax Commissioner affirmed. Board members concur.
DISMISSALS AND STIPULATIONS
2003-A-840, 2003-A-841 Olmsted Falls Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Sharp Development Ltd. Real Property Tax. Dismissed. Board members concur.
2003-T-1145 Michael R. Rose v. Wayne County Board of Revision, Wayne County Auditor, and the Wooster City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-R-1240, 2003-R-1241, 2003-R-1260 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Amitel Middleburg Heights Limited Partnership. Amitel Middleburg Heights Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Berea City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-R-1357 International Paper Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board members concur.
2003-R-1397, 2003-R-1398 Walgreen Company v. Franklin County Board of Revision, Franklin County Auditor, and Board of Education for the Columbus City School District. Real Property Tax. Stipulated. Board members concur.
2003-R-2046 Louis and Freda Stile v. Summit County Board of Revision, Summit County Auditor, and Copley-Fairlawn City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-R-2047 Louis Stile v. Summit County Board of Revision, Summit County Auditor, and Copley-Fairlawn City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-R-2048 Louis Stile, Trustee v. Summit County Board of Revision, Summit County Auditor, and Akron City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-R-2049 Louis Stile, Trustee v. Summit County Board of Revision, Summit County Auditor, and Akron City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-R-2050 Louis Stile, Trustee v. Summit County Board of Revision, Summit County Auditor, and Akron City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-R-2051 Stile Limited Partnership v. Summit County Board of Revision, Summit County Auditor, and Copley-Fairlawn City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-R-2052 Louis Stile, Trustee v. Summit County Board of Revision, Summit County Auditor, and Copley-Fairlawn City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-R-2053 Louis Stile and Louis Trustee v. Summit County Board of Revision, Summit County Auditor, and Copley-Fairlawn City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-M-54 The Ohio Bell Telephone Company v. Summit County Board of Revision, the Summit County Auditor and Akron City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
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. Dismissed. Board members concur.
2004-G-499, 2004-G-500, 2004-G-501 Kent City Schools Board of Education v. Portage County Board of Revision, Portage County Auditor, and Huth Enterprises. Real Property Tax. Dismissed. Board members concur.
2004-V-703 Donald Lupo v. Lake County Board of Revision, and the Lake County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-V-720 Raymond D. Degli v. Lake County Board of Revision and the Lake County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-R-1065 Bethlehem Fire and Rescue, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Corporate Franchise Tax. Dismissed. Board members concur.
MISCELLANEOUS
2004-M-824 Vanessa Carpenter v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the Columbus City School District. Real Property Tax. Remand. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2004-V-252, 2004-V-253 Waste Management of Ohio v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Staying proceedings.
2004-J-534 Cynthia Jayne Welce v. Columbiana County Board of Revision, and Columbiana County Auditor. Real Property Tax. Denying motion to compel discovery and setting deadline for appellant's response to appellee's motion to dismiss.
2004-G-614 Donald L. Judd v. Ottawa County Board of Revision and Ottawa County Auditor. Real Property Tax. 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 withdraw as counsel.
2004-A-738 through 2004-A-743, 2004-A-746 through 2004-A-748 Board of Education for the Orange City School District and Olympic Steel, Inc. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Denying motion to quash and motion for protective order.
2004-A-738 through 2004-A-743, 2004-A-746 through 2004-A-748 Board of Education for the Orange City School District and Olympic Steel, Inc. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Granting motion to extend discovery deadline.
2004-V-803 Tony G. Gracco v. Lake County Board of Revision and the Lake County Auditor. Real Property Tax. Show cause.
2004-G-827 Licking Heights Local Schools Board of Education v. Licking County Board of Revision, Licking County Auditor, and Patrick Queen. Real Property Tax. Denying motion to compel discovery.
2004-G-1062 Neon Expressions, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Corporate Franchise Tax. Show cause.
2004-J-1352, 2004-J-1388 Susa Partnership L.P. v. Lake County Board of Revision, and Lake County Auditor and Mentor Exempted Village School District Board of Education. Real Property Tax. Consolidating appeals.
*Issued Previously