OHIO BOARD OF TAX APPEALS
3:00 P.M. FRIDAY
February 25, 2005
MERIT DOCKET
2003-G-663 Strongsville Board of Education and City of Strongsville vs. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Pearl Drake, LLC. Real Property Tax. Value found. Board members concur.
2003-B-1227 Daystar Properties, Inc. v. Hamilton County Board of Revision, the Hamilton County Auditor, and Cincinnati School District Board of Education. Real Property Tax. Value found. Board members concur.
2003-J-1335 Northwest Local School District Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor and, Goldcrest Apartments, Ltd., L.P., and Twenty-Twenty, L.P. Real Property Tax. Remanded to the BOR. Board members concur.
2003-R-1580 Donald B. Doyle v. Hamilton County Board of Revision, and Hamilton County Auditor. Real Property Tax. Value found. Board members concur.
2004-G-135 Craig A. Williams v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board members concur.
DISMISSALS AND STIPULATIONS
2003-V-1643 Aristocrat South Nursing Home Corp. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Parma City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-P-1655 Columbus City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor and the Equitable Life Assurance Society of the U.S. Real Property Tax. Stipulated. Board members concur.
2003-M-1866, 2003-M-1867 Northstar Properties, LLC v. Franklin County Board of Revision, the Franklin County Auditor and the Columbus City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-T-1869, 2003-T-1870 Olentangy Local Schools Board of Education v. Delaware County Board of Revision, the Delaware County Auditor, and The May Department Stores Co. Real Property Tax. Dismissed. Board members concur.
2003-R-2103, 2003-R-2104 First National Bank of Akron v. Summit County Board of Revision, Summit County Auditor, and Akron City School District Board of Education. Real Property Tax. Dismissed. Board members concur.
2003-G-2147 Columbus Rd Realty Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-M-2154 USF Holland Inc. v. Montgomery County Board of Revision, the Montgomery County Auditor and Mad River Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-T-2163 Acadia Mad River Property, LLC v. Montgomery County Board of Revision, the Montgomery County Auditor, and Miamisburg City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-R-20, 2004-R-26 Akron City School District Board of Education v. Summit County Board of Revision, Summit County Auditor, and First National Bank of Akron. Real Property Tax. Dismissed. Board members concur.
2004-R-123 Morprop Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Warrensville Heights Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-G-174 GFP Properties of Sarasota LLC v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City Schools Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-P-275 Southgate Towers, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Bedford Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-R-297 through 2004-R-312 Tops Markets, 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-M-444 Susan Sandelman, TRS., et al. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Solon Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-A-489 Joan A. & Harold C. Rothermel v. Erie County Board of Revision and Erie County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-T-512, 2004-T-513 McDonald's Corporation v. Ashtabula County Board of Revision and the Ashtabula County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-P-519 K & D Alexander Enterprises v. Clermont County Board of Revision, Clermont County Auditor and the Milford Exempted Village School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-J-569 Associated Estates Real Corp An Ohio Corp. v. Portage County Board of Revision, Portage County Auditor, and the Aurora Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-T-628 Amelia Station Ltd. v. Clermont County Board of Revision, the Clermont County Auditor, and West Clermont Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-V-675 Dennis S. and Debbie Ferguson v. Lake County Board of Revision and the Lake County Auditor. Real Property Tax. Dismissed. Board members concur.
2004-T-716 Frank R. and Maruska H. Coffelt v. Lake County Board of Revision and the Lake County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-P-770 RRR Ohio LLC & WBR Ohio LLC (Per Tax Bill: Ohio Commercial Ltd. Liability Company) v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2004-J-771 TI Group Automotive Systems Corp. LLC v. Licking County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2004-G-808 Anthony and Susan Sharp v. Licking County Board of Revision and Licking County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-G-816 Jane Denk v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Westlake Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-A-835 Eric S. & Tami L. Halsey v. Stark County Board of Revision and Stark County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-T-1056 Sycamore Community School District Board of Education v. Hamilton County Board of Revision, the Hamilton County Auditor, and Parkview Markets, Inc. Real Property Tax. Dismissed. Board members concur.
2004-R-1281, 2004-R-1314 Charles McMahan Co. v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Dismissed. Board members concur.
2004-T-1365 Painesville Investment Company v. Lake County Board of Revision, Lake County Auditor, and the Painesville Township School District Board of Education. Real Property Tax. Dismissed. Board members concur.
2005-T-96 Robert B. Berstein v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Beachwood Board of Education. Personal Property Tax. Dismissed. Board members concur.
2005-R-110 Ohio Turnpike Commission v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Tax Exemption. Dismissed. Board members concur.
MISCELLANEOUS
2001-A-342 Funtime, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Certification. Board members concur.
2002-P-403, 2002-P-614 The Andrew Jergens Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Correcting Order. Board members concur.
2003-T-250 TranSouth Financial Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Certification. Board members concur.
2004-K-336 The East Ohio Gas Company v. William W. Wilkins, Tax Commissioner of Ohio. Public Utility Excise Tax. Remand. Board members concur.
2004-T-498 Phillip R. Love v. William W. Wilkins, Tax Commissioner of Ohio. Sales Tax: Responsible Party. Remand. Board members concur.
2004-P-715 University Heights Community Urban Redevelopment Corporation v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Tax Exemption. Remand. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2003-T-514 John V. Prince v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax: Personal Liability. Granting extension of time.
2003-T-1532 St. Bernard Self-Storage LLC v. Hamilton County Board of Revision, Hamilton County Auditor, and the St. Bernard School District Board of Education. Real Property Tax. Denying motion to strike and extending time to file reply brief.
2003-K-1876 Columbia Gas Transmission Corp. v. Thomas M. Zaino, Tax Commissioner. Public Utility Personal Property Tax. Granting motion to compel.
2004-T-318 1124 Bolivar Garage Parking, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Denying motion to remand.
2004-M-1076, 2004-M-1077 Kimco Development of Mentor Inc. and GC Acquisition Corp. v. Lake County Board of Revision, the Lake County Auditor and Mentor Exempted Village School District Board of Education. Real Property Tax. Consolidating appeals.
2004-G-1154 Kettering City Schools Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor, and Wachovia Development Corporation. Real Property Tax. Granting motion to extend discovery.
2004-G-1372, 2004-G-1422 Summerville at Mentor, Inc. and Mentor Exempted Village City School District Board of Education v. Lake County Board of Revision and the Lake County Auditor. Real Property Tax. Consolidating appeals.