OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY
February 4, 2005
MERIT DOCKET
2004-M-520 Michael & Roseleen Spalding v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Value found. Board members concur.
2004-R-1139 E.F. Rueve & Associates, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Corporate Franchise Tax. Dismissed--lack of jurisdiction. Board members concur.
2004-A-1234 Franklin L. Leger v. William W. Wilkins, Tax Commissioner of Ohio. School District Tax. Dismissed--lack of jurisdiction. Board members concur.
DISMISSALS AND STIPULATIONS
2003-G-536 Duke Realty Limited Partnership (Duke-Weeks Realty Corp.) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Strongsville Board of Education and City of Strongsville. Real Property Tax. Stipulated. Board members concur.
2003-B-825, 2003-P-826 Kimco Westerville 178, Inc. v. Franklin County Board of Revision, Franklin County Auditor, and Westerville City Schools District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-P-911 Crickm Maple Hts. Trustee, owner and Kmart Corporation, tenant v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Maple Heights Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-T-1062, 2003-T-1064 MCI LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Brecksville/Broadview Hts. Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-R-1379 South Euclid-Lyndhurst City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Lancz Realty, LLC. Real Property Tax. Stipulated. Board members concur.
2003-J-1446 Milkmart Property XX, LLC v. Stark County Board of Revision, Stark County Auditor, and the Plain Local Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-J-1447 Milkmart Property VI, LLC v. Stark County Board of Revision, Stark County Auditor, and the Jackson Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-J-1857 through 2003-J-1862, 2003-A-1905 through 2003-A-1909 Macedonia Land Development Ltd. v. Summit County Board of Revision, Summit County Auditor, and the Nordonia Hills Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-B-1887 Manor Healthcare Corporation v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-T-1910 through 2003-T-1914, 2003-A-1923, 2003-T-1924, 2003-J-1940, 2003-R-2044 Hudson Builders, Ltd. v. Summit County Board of Revision, Summit County Auditor, and the Nordonia Hills Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-G-1919 Dugan Financing, LLC (formerly known as Duke Realty Ohio) v. Butler County Board of Revision, Butler County Auditor, and Lakota School District Board of Education. Real Property Tax. Dismissed. Board members concur.
2004-J-8 Aerc Westchester, Inc. v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2004-B-326 Simon Property Group L.P. v. Franklin County Board of Revision, Franklin County Auditor, and Westerville City Schools Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-V-367 Coventry Limited Partnership v. Union County Board of Revision, Union County Auditor, and the Marysville Exempted Village School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-P-464 Jerry D. Robertson v. Ottawa County Board of Revision and the Ottawa County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-M-613 Stephen & Amy Danforth v. Lucas County Board of Revision and the Lucas County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-M-633 Northern Health Facilities, Inc. v. Portage County Board of Revision, the Portage County Auditor, and the Streetsboro City School District Board of Education. Real Property Tax. Dismissed. Board members concur.
2004-R-744 John Ankney v. Lucas County Board of Revision and Lucas County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-R-809 Cleveland Municipal Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Maher J. Ali. Real Property Tax. Dismissed. Board members concur.
2004-V-822 Crown Lake Apartments, LLC v. Butler County Board of Revision, Butler County Auditor, and the Lakota Local School District Board of Education. Real Property Tax. Dismissed. Board members concur.
2004-A-1282 Braden C. Black v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Worthington City Schools District. Real Property Tax. Dismissed. Board members concur.
MISCELLANEOUS
2001-V-75 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and 4500 Ltd. Real Property Tax. Certification. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2002-A-1925, 2002-A-2019 Seven Seventeen HB Philadelphia No. 2 and Board of Education of the Columbus City School District v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Denying motion to exclude evidence.
2003-T-1533 City of Elyria, et al. v. Lorain County Budget Commission, et al. Budget Commission. Granting motion to reinstate deadlines & requiring parties to show cause.
2003-T-1541, 2003-T-1601, 2003-T-1602, 2003-T-1603, 2003-T-1618, 2003-T-1619, 2003-T-1620, 2003-T-1621 The Higbee Co., the Strongsville Board of Education, and City of Strongsville v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Staying proceedings.
2004-P-1316, 2004-P-1317 Orange City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Greenway Ohio, Inc. Real Property Tax. Consolidated.
2004-A-1328 Lease Plan USA, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Requiring appellant to show cause.
2004-V-1421, 2004-V-1431, 2004-V-1432 Lora Jean and Bahman Guyuron and Orange City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidated.
2004-T-1443 Eugene Tareshawty, Trustee, and Elvina Tareshawty, Trustee v. Mahoning County Board of Revision and the Mahoning County Auditor. Real Property Tax. Requiring appellants to show cause.