OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

April 29, 2005

 

MERIT DOCKET

2003-R-1303 S.A.R.B.G. Delaware, Ltd. v. Delaware County Board of Revision, Delaware County Auditor, and Delaware City Schools Board of Education. Real Property Tax. Value found. Mr. Eberhart and Mr. Dunlap concur. Ms. Margulies, not participating.

 

DISMISSALS AND STIPULATIONS

2003-G-1785 Midwest Micro Corp/Systemax Manufacturing, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board members concur.

2004-M-47, 2004-M-48 Highland Square LTD. v. Summit County Board of Revision, the Summit County Auditor and the Akron City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-G-265 Appelbaum Irving B. Trs. 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-491 Lakes Edge Partnership v. Fairfield County Board of Revision, Fairfield County Auditor, and Pickerington LSD Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-V-760 Lorain County Savings & Trust Company v. Lorain County Board of Revision, Lorain County Auditor, and the Amherst Exempted Village School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2004-V-795 Amherst Exempted Village School District Board of Education v. Lorain County Board of Revision, Lorain County Auditor, and Lorain County Savings and Trust. Real Property Tax. Dismissed. Board members concur.

2004-T-840 Better Properties, Ltd. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Euclid Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-T-846 Loveland City School District Board of Education v. Hamilton County Budget Commission. Budget Commission. Dismissed. Board members concur.

2004-T-894 Steeplechase III Homeowners Assn. and Fireside Builders LLC v. Summit County Board of Revision, Summit County Auditor, and Nordonia Hills City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2004-G-1042 Coastline Investments, LTD. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Euclid Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-G-1081 Gardner-Gibson, Inc. v. Summit County Board of Revision, Summit County Auditor, and Twinsburg School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-A-1138 Lynda Day v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-R-1169 George and Bernadine Roberts v. Lucas County Board of Revision and Lucas County Auditor. Real Property Tax. Dismissed. Board members concur.

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. Dismissed. Board members concur.

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. Dismissed. Board members concur.

2004-A-1232 John S. & Beth A. Dlugolinski v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-V-1240, 2004-V-1241 First States Investors 2550A LLC, et al. 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-R-1324 Rocky River Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Linden Apartment Co. Real Property Tax. Stipulated. Board members concur.

 

MISCELLANEOUS

2002-T-1345 GWJ Holdings II, Ltd. 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-R-1739 Board of Education for the Westerville City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Immobilaire IV, Ltd. Real Property Tax. Finding Immobilaire IV, Ltd. Has Standing to Participate in Appeal. Board members concur.

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. Remand. Board members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2004-M-380, 2004-M-1283 Shiloh Automotive, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Consolidating appeals.

2004-G-644 John C. Conkle v. Coshocton County Board of Revision, and Coshocton County Auditor. Real Property Tax. Show cause.

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. Compelling discovery.

2004-G-1168 Deanna Rowe v. Lake County Board of Revision, Lake County Auditor, and Willoughby-Eastlake School District Board of Education. Real Property Tax. Show cause.

2004-R-1292, 2004-R-1293* Westlake City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Twin Towers, Ltd. Real Property Tax. Granting motion to compel discovery.

2004-R-1400 Cambridge City Schools Board of Education v. Guernsey County Board of Revision, Guernsey County Auditor, and Mosser Enterprises, Inc. Real Property Tax. Denying motion to compel discovery.

2004-G-1449* Manlaw Investment Company, LTD. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Berea City School District Board of Education. Real Property Tax. Compelling discovery.

2005-P-231, 2005-P-232 Reliance Electric and Engineering Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Euclid City School District Board of Education. Real Property Tax. Consolidating appeals.

 

* Issued Previously