OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY
April 8, 2005
MERIT DOCKET
2004-M-587 Doraine Toms v. Ottawa County Board of Revision, the Ottawa County Auditor, and Put-In-Bay Local School District Board of Education. Real Property Tax. Value found. Board members concur.
2004-G-673 Paula A. Greene v. Licking County Board of Revision and Licking County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
2004-A-810 Jack L. Patrick v. Stark County Board of Revision and Stark County Auditor. Real Property Tax. Remanded with instructions. Board members concur.
2004-T-849 South Euclid-Lyndhurst City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Victoria S. Whitmore. Real Property Tax. Value found. Board members concur.
2004-T-1088 Alvin Stockhaus, Jr. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
2005-V-54 Basil Grimes Post 222, American Legion v. Perry County Board of Revision and the Perry County Auditor. Real Property Tax. Remanded with instructions. Board members concur.
DISMISSALS AND STIPULATIONS
2003-M-1023 Christopher H. Muzzin v. Geauga County Board of Revision and the Geauga County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-P-1774 Fairway Park Properties LLC v. Summit County Board of Revision, Summit County Auditor and the Copley-Fairlawn Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-M-2 Yorktown Colony Club, Ltd. v. Montgomery County Board of Revision, the Montgomery County Auditor and Mad River Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-J-121 The Alliance Soccer Dome, LLC, after 3/4/03; PFP Associates, Inc., after 5/13/02 and Cleveland Dome and Gold Center, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cuyahoga Heights Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-A-126 Coastline Investments, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Euclid City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-A-181, 2004-A-189 Hidden Cove Investments, LLC and Parma City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-P-206 Graftech, Inc. 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.
2004-P-207 UCAR Carbon Co. Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Parma City School District Board of Education. Real Property Tax. Dismissed. Board members concur.
2004-J-263 15 PPA Cleveland LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-V-325 Innkeepers RI General, LP v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the Columbus City School District. Real Property Tax. Stipulated. Board members concur.
2004-A-388 Board of Education of the Columbus City School District v. Franklin County Board of Revision, Franklin County Auditor, and City of Columbus, TL Troy Marshall Field & Co. Real Property Tax. Stipulated. Board members concur.
2004-A-625 Joseph C. & Ellen R. Abele v. Ottawa County Board of Revision and Ottawa County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-R-774 Octagon Associates, Ltd. v. Tuscarawas County Board of Revision and Tuscarawas County Auditor. Real Property Tax. Dismissed. Board members concur.
2004-A-787, 2004-A-788, 2004-A-789, 2004-A-790 Greystone Group-Macedonia, Ltd. v. Summit County Board of Revision, Summit County Auditor, and the Nordonia Hills City School District Board of Education. Real Property Tax. Dismissed. Board members concur.
2004-A-1050 Cleveland Heights/University Heights City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Coventry Rehab, Inc. Real Property Tax. Dismissed. Board members concur.
2004-A-1066 Michael & Lisa Durkin v. Mahoning County Board of Revision and Mahoning County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-J-1188 Cliflake Ltd. Liability Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-A-1402 Board of Education of the Cambridge City Schools v. Guernsey County Board of Revision, Guernsey County Auditor, and Cambridge Management Corporation. Real Property Tax. Stipulated. Board members concur.
2004-A-1408 Board of Education of the Cambridge City Schools v. Guernsey County Board of Revision, Guernsey County Auditor, and Cambridge Management Corp. Real Property Tax. Stipulated. Board members concur.
MISCELLANEOUS
2002-A-1933 DAK PLL v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City School District. Real Property Tax. Certification. Board members concur.
2002-A-1934 DAK PLL v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City School District. Real Property Tax. Certification. Board members concur.
2002-A-1935 DAK PLL v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City School District. Real Property Tax. Certification. Board members concur.
2002-A-1936 DAK PLL v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City School District. Real Property Tax. Certification. Board members concur.
2002-A-1937 DAK PLL v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City School District. Real Property Tax. Certification. Board members concur.
2002-A-1938 DAK PLL v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City School District. Real Property Tax. Certification. Board members concur.
2002-A-1939 DAK PLL v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City School District. Real Property Tax. Certification. Board members concur.
2002-A-1940 DAK PLL v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City School District. Real Property Tax. Certification. Board members concur.
2002-A-1941 DAK PLL v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City School District. Real Property Tax. Certification. Board members concur.
2002-A-1942 DAK PLL v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City School District. Real Property Tax. Certification. Board members concur.
2002-A-1943 DAK PLL v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City School District. Real Property Tax. Certification. Board members concur.
2002-A-1944 DAK PLL v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City School District. Real Property Tax. Certification. Board members concur.
2002-A-1945 DAK PLL v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City School District. Real Property Tax. Certification. Board members concur.
2003-J-874 Clearfield Village Ltd. v. Fulton County Board of Revision and Fulton County Auditor. Real Property Tax. Certification. Board members concur.
2004-R-214 Rubbermaid Incorporated and Subsidiaries v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board members concur.
2004-R-473 Thoroughbred Technology & Telecommunications v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2002-P-1309 Beall Homes, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Show cause.
2003-M-1941, 2003-M-1942 OHM Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Corporate Franchise Tax. Show cause.
2004-R-504 RRC Acquisitions, Inc. v. Franklin County Board of Revision, Franklin County Auditor, and Upper Arlington City School District Board of Education. Real Property Tax. Granting motion to compel discovery.
2004-J-1204 Duke Realty Ohio v. Warren County Board of Revision, Warren County Auditor, and the Mason Central School District Board of Education. Real Property Tax. Compelling discovery.
2004-J-1215 Duke Realty Ohio v. Warren County Board of Revision, Warren County Auditor, and the Mason Central School District Board of Education. Real Property Tax. Compelling discovery.
2004-J-1221 Pizzuti Land Co., LLC v. Franklin County Board of Revision, Franklin County Auditor, and the Hamilton Local School District Board of Education. Real Property Tax. Compelling discovery.
2004-J-1231 Prime II Holdings, LLC v. Montgomery County Board of Revision, Montgomery County Auditor, and the Dayton Board of Education. Real Property Tax. Compelling discovery.
2004-M-1237, 2004-M-1302 Beachcliff Properties Ltd. Part. and Rocky River Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Denying motion to extend discovery, sua sponte ordering appellees to respond to discovery and consolidating appeals.
2004-R-1312 Columbus Cathedral Church v. William W. Wilkins, Tax Commissioner of Ohio. Exemption. Requiring appellant to show cause.
2004-M-1398 Cambridge City Schools Board of Education v. Guernsey County Board of Revision, the Guernsey County Auditor, and PJS Family Properties (American Mgt.). Real Property Tax. Denying motion to compel discovery.
2005-R-126 Orange Village v. Tax Commissioner of Ohio. Real Property Tax Exemption. Requiring appellant to show cause.