OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

February 18, 2005

MERIT DOCKET

2002-P-403 The Andrew Jurgens Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed in part, and appeal remanded to implement settlement in part. Board members concur.

2002-P-614 The Andrew Jurgens Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed in part, and appeal remanded to implement settlement in part. Board members concur.

2002-R-2254 Stone Falls Associates, Ltd. v. Greene County Board of Revision and Greene County Auditor. Real Property Tax. Value found. Board members concur.

2003-B-922 Roscoe Village Foundation v. Coshocton County Board of Revision, Coshocton County Auditor, and Riverview Local School District Board of Education. Real Property Tax. Remanded with instructions. Board members concur.

2003-B-958 P. Neil and Judith Lynn Glaser v. Ottawa County Board of Revision and Ottawa County Auditor. Real Property Tax. Value found. Board members concur.

2003-V-1825 TSM Partners, Inc. v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Remanded with instructions. Board members concur.

2003-P-2122 Ronald Barth v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Value found. Board members concur.

2004-M-639, 2004-M-640 Charles D. Pugh and Lima Security, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed--lack of jurisdiction. Board members concur.

2004-V-803 Tony G. Gracco v. Lake County Board of Revision and the Lake County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

2004-M-1174 Mentor Exempted Village School District Board of Education v. Lake County Board of Revision, the Lake County Auditor, and Viviani Family Limited Partnership. Real Property Tax. Appeal dismissed. Board members concur.

 

DISMISSALS AND STIPULATIONS

2002-B-2448 Ohio Research Park LLC 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-R-1016 Reynoldsburg City School District Board of Education v. Fairfield County Board of Revision, Fairfield County Auditor, and NOCA Retail Development, LLC. Real Property Tax. Dismissed. Board members concur.

2003-R-1017 Reynoldsburg City School District Board of Education v. Fairfield County Board of Revision, Fairfield County Auditor, and NOCA Retail Development, LLC. Real Property Tax. Dismissed. Board members concur.

2003-R-1018 Reynoldsburg City School District Board of Education v. Fairfield County Board of Revision, Fairfield County Auditor, and NOCA Retail Development, LLC. Real Property Tax. Dismissed. Board members concur.

2003-R-1019 Reynoldsburg City School District Board of Education v. Fairfield County Board of Revision, Fairfield County Auditor, and NOCA Retail Development, LLC. Real Property Tax. Dismissed. Board members concur.

2003-R-1020 Reynoldsburg City School District Board of Education v. Fairfield County Board of Revision, Fairfield County Auditor, and NOCA Retail Development, LLC. Real Property Tax. Dismissed. Board members concur.

2003-P-1225 TA Operating Corp. v. Wood County Board of Revision, Wood County Auditor and the Lake Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-P-1258 S.M.R. & B. Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-P-1325 Sun Life Assurance Co. of Canada v. Delaware County Board of Revision, Delaware County Auditor and the Westerville City School District Board of Education. Real Property Tax. Stipulated. Board member concur.

2003-R-1606 Detroit Avenue Trinity Group, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Maple Heights City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-R-1607 LaSalle National Trust v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Maple Heights City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-J-1636, 2003-J-1745 Amherst Exempted Village School District Board of Education v. Lorain County Board of Revision, Lorain County Auditor, and Acadia Amherst LLC. Real Property Tax. Stipulated. Board members concur.

2003-P-1642 Strongsville Retirement Center v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, City of Strongsville and the Strongsville Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-R-1836, 2003-R-1915 Lakota Local School District Board of Education v. Butler County Board of Revision, Butler County Auditor, and FR Development Services, Inc. FR Development Services, Inc. v. Butler County Board of Revision, Butler County Auditor, and Lakota School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-J-1839, 2003-J-1881 Lakota Local School District Board of Education v. Butler County Board of Revision, Butler County Auditor, FR Development Service, Inc., and First Industrial, L.P. Real Property Tax. Stipulated. Board members concur.

2003-G-1916, 2003-G-1917, 2003-G-1918, 2003-G-1920, 2003-G-1921, 2003-G-1922, 2003-G-1927 Dugan Financing, LLC v. Butler County Board of Revision, Butler County Auditor, and Princeton City School District Board of Education. Dugan Financing, LLC v. Butler County Board of Revision, Butler County Auditor, and Lakota School District Board of Education. Dugan Realty, LLC v. Butler County Board of Revision, Butler County Auditor, and Lakota School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-V-1926 Duke Realty Ohio Ltd. v. Butler County Board of Revision, Butler County Auditor, and the Lakota School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-T-2149 Legacy Property Investments IX, Ltd. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-T-2150 Legacy Property Investments IX, Ltd. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cuyahoga Heights Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-M-95, 2004-M-96, 2004-M-97, 2004-M-99, 2004-M-100 PPG Industries, Inc. v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-M-98, 2004-M-101 PPG Industries, Inc. v. Summit County Board of Revision, the Summit County Auditor, Coventry Local School District Board of Education, and Norton City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-J-208, 2004-J-209 Prospect Avenue Parking LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-G-259, 2004-G-341 Norman Millstein and Leonard Fuchs, Tr., et al. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Warrensville Heights Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-T-284 Wideopen West Ohio, LLC v. Franklin County Board of Revision, the Franklin County Auditor, and the Hilliard School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-P-334 System Property Development Company, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-J-351 Sun Life Assurance Co. of Canada v. Franklin County Board of Revision, Franklin County Auditor, and the Columbus School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-A-399 Dow Jones & Co., Inc. v. Wood County Board of Revision and Wood County Auditor. Real Property Tax. Dismissed. Board members concur.

2004-J-416 Carrington Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-G-573 Glenview Apartments Ltd. v. Fayette County Board of Revision and Fayette County Auditor. Real Property Tax. Dismissed. Board members concur.

2004-T-576 Summit Station Limited Partnership v. Fayette County Board of Revision and the Fayette County Auditor. Real Property Tax. Dismissed. Board members concur.

2004-P-624 Buehler Food Markets, Inc. v. Wayne County Board of Revision, Wayne County Auditor and the Wooster City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2004-R-684 General Mills Restaurants, Inc. v. Muskingum County Board of Revision, Muskingum County Auditor, and Zanesville City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2004-R-685 General Mills Restaurants, Inc. v. Muskingum County Board of Revision, Muskingum County Auditor, and Zanesville City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2004-A-687 Linda M. May v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-M-736 James W. Hyland, Jr. & Marian T. Hyland v. Lucas County Board of Revision and the Lucas County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-A-751 Loraine M. Waslo v. Licking County Board of Revision and Licking County Auditor. Real Property Tax. Dismissed. Board members concur.

2004-P-752 Clifford A. Noe and Michele A. Noe v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Dismissed. Board members concur.

2004-A-759 Lake Grant, Ltd. v. Brown County Board of Revision and Brown County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-T-801 TC Rental Properties v. Summit County Board of Revision, Summit County Auditor, and the Akron Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-M-805, 2004-M-806 Mead Development, LLC v. Butler County Board of Revision, the Butler County Auditor and the Lakota Local School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2004-A-1346 Kimco of Ohio, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2004-T-1428 Muskingum County Community Action Agency v. William W. Wilkins, Tax Commissioner of Ohio. Exemption. Dismissed. Board members concur.

2005-M-51 General Mills Restaurants, Inc. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and North Olmsted Board of Education. Real Property Tax. Dismissed. Board members concur.

 

MISCELLANEOUS

2002-N-1954 Board of Education of the Reynoldsburg City School District v. Fairfield County Board of Revision, Fairfield County Auditor, NOCA Retail Development, Ltd., and NOCA, Ltd. Real Property Tax. Certification. Board members concur.

2003-M-1777 QNP Holdings, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board members concur.

2004-K-814 Columbia Gas of Ohio, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Public Utility Personal Property Tax. Remand. Board members concur.

2004-G-1353 Harvest Ridge Assembly of God v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Tax Exemption. Remand. Board members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2003-V-1433, 2005-V-84 American Cellular Corporation v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Consolidated.

2003-V-1443, 2005-V-83 Sygnet Communications, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Consolidated.

2004-J-652 Clara Jane Devol v. Hocking County Board of Revision and Hocking County Auditor. Real Property Tax. Requiring appellant to show cause.

2004-A-772 James MacFadyen v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Requiring appellant to show cause.

2004-V-848, 2004-V-869 Bedford Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and WYLECO, Inc. Real Property Tax. Granting motion to compel discovery and denying motion for protective order.

2004-A-1011 Andy Breece v. Erie County Board of Revision and Erie County Auditor. Real Property Tax. Requiring appellant to show cause.

2004-A-1073 Dennis P. Orr v. Mahoning County Board of Revision and Mahoning County Auditor. Real Property Tax. Requiring appellant to show cause.

2004-A-1074 Dennis P. Orr v. Mahoning County Board of Revision and Mahoning County Auditor. Real Property Tax. Requiring appellant to show cause.

2004-V-1093, 2004-V-1094, 2004-V-1095, 2004-V-1096, 2004-V-1097 Chelsea Communications, LLC, Century Ohio Cable Television Corp., Western Reserve Cablevision, Inc., Century Shenango Cable Television, Inc. and Parnassus, LP v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Consolidated.

2004-M-1101 Duke Realty Ohio v. Hamilton County Board of Revision, the Hamilton County Auditor, and Cincinnati School District Board of Education. Real Property Tax. Compelling discovery.

2004-V-1280 Hilliard City Schools v. Franklin County Board of Revision, the Franklin County Auditor, and Western & Southern Life Insurance Co. Real Property Tax. Granting motion to compel.

2004-P-1356, 2004-P-1383 Home Depot USA, Inc. v. Lake County Board of Revision, Lake County Auditor and the Mentor Exempted Village Board of Education. Real Property Tax. Consolidated.

2004-J-1357, 2004-J-1376 Euclid Clinic Foundation, nka University Mednet, Inc. v. Lake County Board of Revision, Lake County Auditor, and the Mentor Exempted School District Board of Education. Real Property Tax. Consolidated.

2004-A-1358, 2004-A-1363 Mentor Exempted Village School District Board of Education and Edens & Avant Holdings LLC v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Consolidated.

2004-V-1392 Marlene & Robert Schiffer v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Requiring appellants to show cause.

2005-B-27 Brett A. Baldwin v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Requiring appellant to show cause.