OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

June 10, 2005

MERIT DOCKET

2003-K-765, 2003-K-1612 Cincinnati Bell Telephone Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Personal Property Tax. Tax Commissioner affirmed. Board members concur.

2003-P-812 Larry Ross Snodgrass v. Franklin County Board of Revision, Franklin County Auditor and the Hilliard City School District Board of Education. Real Property Tax. Value found. Board members concur.

2003-A-1543, 2003-A-1544 Lutheran Social Services of Central Ohio Village Housing, Inc. v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Southwestern City Schools District. Real Property Tax. Value found. Ms. Margulies and Mr. Dunlap concur. Mr. Eberhart not participating.

2003-M-1828 Donald C. Wright Investments, LLC v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Value found. Board members concur.

2003-M-1829 Scott D. Wright v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Value found. Board members concur.

2004-A-879 Cheryl Hudak v. Erie County Board of Revision and Erie County Auditor. Real Property Tax. Value found. Board members concur.

 

DISMISSALS AND STIPULATIONS

2004-M-437 Acadia Granville LLC v. Franklin County Board of Revision, the Franklin County Auditor, and the City of Columbus Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-M-718 Vera D. Keck, Trustee for Lincoln House, Inc. v. Lake County Board of Revision, the Lake County Auditor, and Mentor Exempted Village School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-A-901 Paul F. & Constance G. Murschel v. Erie County Board of Revision and Erie County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-V-916 Board of Education of the Kirtland Local School District v. Lake County Board of Revision, Lake County Auditor and Marous Hilltop LLC. Real Property Tax. Dismissed. Board members concur.

2004-P-1125 Russell's Crossing Limited Partnership v. Belmont County Board of Revision and the Belmont County Auditor. Real Property Tax. Stipulated. Board members concur.

 

MISCELLANEOUS

2004-V-1105 Kroger Co. v. William W. Wilkins, Tax Commissioner of Ohio. Sales Tax. Remand. Board members concur.

2004-A-1171 Board of Education of the Olentangy Local Schools v. Delaware County Board of Revision, Delaware County Auditor, and 8288 Green Meadows Drive (Columbus) Associates, LLC. Real Property Tax. Denying motion to remand and scheduling for merit hearing. Board members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2002-P-170, 2002-P-171, 2002-P-172 Carroll E. Newman, Adams County Auditor v. Thomas M. Zaino, Tax Commissioner of Ohio, Cincinnati Gas and Electric Company, Columbus Southern Power Company and Dayton Power and Light Company. Thermal Efficiency Exemption. Scheduling hearing.

2003-K-1876* Columbia Gas Transmission Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Personal Property Tax. Denying appellant motion in limine.

2004-T-345, 2004-T-348, 2005-T-304 National City Mortgage Company, National City Commercial Finance, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Dealer in Intangibles Tax. Approving hearing waiver. Scheduling briefs.

2004-B-1100 Polaris Commerce Center, LLC v. Delaware County Board of Revision, Delaware County Auditor, and the Olentangy Local Schools Board of Education. Real Property Tax. Overruling motion to compel discovery.

2005-G-196 TIAA Realty, Inc. v. Franklin County Board of Revision, Franklin County Auditor, and Dublin City School District Board of Education. Real Property Tax. Compelling discovery.

2005-V-461, 2005-V-462, 2005-V-508 Bedford Board of Education and Meadowbrook Autocare LLC and Tire Kingdom, Inc. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidated.

 

* Issued Previously