OHIO BOARD OF TAX APPEALS
2:00 P.M. FRIDAY
January 21, 2005
MERIT DOCKET
2003-V-433 Board of Education of the Vandalia Butler City School District v. Montgomery County Board of Revision, Montgomery County Auditor, and Terebinski Funeral Home Forest Hills Chapel Inc. Real Property Tax. Value found. Board members concur.
2004-G-392 Advantech Automation Corp. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax Penalty Abatement. Dismissed--lack of jurisdiction. Board members concur.
2004-A-518 Rootstown Local School District Board of Education v. Portage County Board of Revision, Portage County Auditor, and Rootstown Industrial Park, LLC. Real Property Tax. Remanded with instructions. Board members concur.
2004-J-581 Rahman Bahrami v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
2004-G-586 Zabe, Ltd. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Remanded with instructions. Board members concur.
2004-T-638 Matthew C. Stimmel v. Morrow County Board of Revision and the Morrow County Auditor. Real Property Tax. Value found. Board members concur.
2004-T-704 Michael D. Waluzak v. Ottawa County Board of Revision and the Ottawa County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
2004-G-912 Painesville Township Local School District Board of Education v. Lake County Board of Revision, the Lake County Auditor, and Lake Erie Shores Development, LLC. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
2004-T-915 Eugene Tareshawty, Trustee, and Elvina Tareshawty, Trustee v. Mahoning County Board of Revision and the Mahoning County Auditor. Real Property Tax. Remanded with instructions. Board members concur.
DISMISSALS AND STIPULATIONS
2003-G-774, 2003-G-785, 2003-G-795, 2003-G-796 Cleveland Municipal School District Board of Education and Ohio Residential Investment LLC v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Dismissed. Board members concur.
2003-G-842, 2003-G-843, 2003-G-844 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-M-1394 Ventas Realty Limited Partnership v. Warren County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
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. Stipulated. Board members concur.
2003-G-1776 Ronald W. Hilen v. Montgomery County Board of Revision, Montgomery County Auditor, and Dayton School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-V-1925 Duke Realty Ohio, Ltd. v. Butler County Board of Revision and the Butler County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-R-2054 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.
2004-P-339 Fairview Park Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Ortakluk LLC. Real Property Tax. Stipulated. Board members concur.
2004-P-391 JD Manufacturing LLC v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board members concur.
2004-M-486 Charles E. & Ricki Herdendorf v. Lorain County Board of Revision and the Lorain County Auditor. Real Property Tax. Dismissed. Board members concur.
2004-P-707 Sunshine Limited Partners v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-P-708 Dereco, Inc. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-M-776 A.W. Partners, LLC v. Hamilton County Board of Revision, the Hamilton County Auditor and the Cincinnati School District Board of Education. Real Property Tax. Dismissed. Board members concur.
2004-A-1377 Clear Fork Valley School District Board of Education v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Tax Exemption. Dismissed. Board members concur.
2004-A-1440 Robert L. Hunker v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Tax Exemption. Dismissed. Board members concur.
MISCELLANEOUS
2004-R-642 R.L.R. Investments, LLC v. Clinton County Board of Revision, Clinton County Auditor, and Wilmington City Schools Board of Education. Real Property Tax. Dismissing the board of education's cross-appeal. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2004-K-749, 2004-K-750* MCI Metro Access Transmission Services, LLC v. William W. Wilkins, Tax Commissioner of Ohio. MCI WorldCom Network Services, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Public Utility Personal Property Tax. Consolidated.
* Issued Previously