OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

May 6, 2005

MERIT DOCKET

2003-P-460 Board of Education of the Westerville City Schools v. Franklin County Board of Revision, Franklin County Auditor and ARFO Eastwind LLC. Real Property Tax. Remanded with instructions. Board members concur.

2003-A-1153 MLP Associates LP v. Wood County Board of Revision and Wood County Auditor. Real Property Tax. Value found. Board members concur.

 

DISMISSALS AND STIPULATIONS

2004-V-107 First National Bank of Ohio (Firstmerit Bank, NA) v. Summit County Board of Revision, Summit County Auditor, and the Akron City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-V-108 First National Bank of Akron (Firstmerit Bank, NA) v. Summit County Board of Revision, Summit County Auditor, and the Akron City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-T-407 New Longwood Associates, L.P. 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.

2004-B-492 Andover Rentals, Inc. v. Ashtabula County Board of Revision and the Ashtabula County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-G-510 Tanglewood Landings Ltd. Part., an Ohio Ltd. Part. v. Sandusky County Board of Revision and the Sandusky County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-J-511 Aldi Inc., An Ohio Corp. v. Sandusky County Board of Revision and the Sandusky County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-A-615 Port Clinton Realty Co. v. Ottawa County Board of Revision and Ottawa County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-T-690 Richard S. Morrison v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Dismissed. Board members concur.

2004-T-826 Nicholas Hourmouzis v. Summit County Board of Revision, the Summit County Auditor, and the Norton City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-B-905 Chernin Management Inc. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-B-1121 Robert W. and Joan M. Shively v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-B-1160 Jarnicki Oscar Inc. v. Belmont County Board of Revision and the Belmont County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-R-1167 Stephen & Amy Hoffman v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-B-1189, 2004-B-1190 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Dismissed. Board members concur.

2004-G-1192, 2004-G-1195 Euclid City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Depot Land Co. and Richard S. & Rita M. Case. Real Property Tax. Dismissed. Board members concur.

2004-T-1193, 2004-T-1194 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Richard and Rita Case. Real Property Tax. Dismissed. Board members concur.

2004-M-1200 Board of Education of the Beachwood City School District v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and 24755 Chagrin, LLC. Real Property Tax. Dismissed. Board members concur.

2004-B-1201 Nivison Weiskopf Company v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-V-1226 Rickey M. Solly v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-B-1409 Cambridge City Schools Board of Education v. Guernsey County Board of Revision, Guernsey County Auditor, and Lori A. Dollison. Real Property Tax. Dismissed. Board members concur.

2005-B-244, 2005-B-245 The Kemper House Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Shaker Heights Board of Education. Real Property Tax. Dismissed. Board members concur.

 

MISCELLANEOUS

2003-R-261 through 2003-R-265 UCAR Carbon Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Parma City School District Board of Education. Real Property Tax. Certification. Board members concur.

2003-A-422 Kanwal N. Singh v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Gahanna-Jefferson Public Schools. Real Property Tax. Certification. Board members concur.

2004-A-146 XO Ohio, Inc. v. Patrick McAndrew, Tax Commissioner of Ohio. Public Utility Personal Property Tax. Remand. Board members concur.

2004-V-398 Thasia Herbert v. William W. Wilkins, Tax Commissioner of Ohio. Sales Tax. Remand. Board members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2003-K-1876* Columbia Gas Transmission Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Personal Property Tax. Granting appellant's motion for leave to present witnesses.

2004-A-710, 2004-A-711 Home Depot USA Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Granting request to withdraw as counsel of record.

2004-A-767* Cincinnati School District, Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor, and 525 Vine Street LLC. Real Property Tax. Finding premature motion in limine to prohibit introduction of testimony.

2004-P-872 Walgreen Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Lakewood Board of Education. Real Property Tax. Overruling motion to compel discovery.

2004-P-1025* Carriage Court of Kenwood LLC v. Hamilton County Board of Revision, Hamilton County Auditor and the Deer Park City School District Board of Education. Real Property Tax. Overruling motion for protective order, dismissing board of education's motion to compel, granting auditor's motion to compel, overruling motion to quash subpoena.

2004-G-1177* Barbara W. Hill v. Erie County Board of Revision and Erie County Auditor. Real Property Tax. Requiring appellant to show cause.

2004-B-1256 Walnut Knolls, Ltd. v. Franklin County Board of Revision, the Franklin County Auditor, and the Groveport Madison Local Schools Board of Education. Real Property Tax. Granting motion to compel.

2004-A-1437* DPL Inc. and its Subsidiaries v. William W. Wilkins, Tax Commissioner of Ohio. Corporation Franchise Tax. Designating complex litigation and scheduling appeal.

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. Granting motion to extend discovery.

2005-R-12 EOP-BP Tower, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Board of Education for the Cleveland Municipal School District. Real Property Tax. Granting motion to compel discovery.

* Issued Previously