OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY
June 17, 2005
MERIT DOCKET
2003-P-1401 Maple Hgts. Lanes, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax Penalty Abatement. Tax Commissioner affirmed. Board members concur.
2003-V-1812 Laila Abadir v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Mayfield City School District Board of Education. Real Property Tax. Value found. Board members concur.
2003-V-2089 Jewish Senior Housing of Akron v. Summit County Board of Revision, Summit County Audit, and the Copley-Fairlawn City School District Board of Education. Real Property Tax. Value found. Board members concur.
2004-R-32 Jerry Jennings v. J. Patrick McAndrew, Tax Commissioner of Ohio. Use Tax. Tax Commissioner reversed. Board members concur.
2004-R-33 Jerry Jennings v. J. Patrick McAndrew, Tax Commissioner of Ohio. Use Tax. Tax Commissioner reversed in part and affirmed in part. Board members concur.
2004-B-536 Walter T. Podraski v. Erie County Board of Revision and Erie County Auditor. Real Property Tax. Value found. Board members concur.
2004-T-537 Joseph J. Waltos v. Ottawa County Board of Revision and the Ottawa County Auditor. Real Property Tax. Value found. Board members concur.
2004-B-831 Thomas J. Hard v. Erie County Board of Revision and the Erie County Auditor. Real Property Tax. Value found. Board members concur.
2004-T-1140 Eugene and Kathryn Matuszewski v. Erie County Board of Revision and the Erie County Auditor. Real Property Tax. Value found. Board members concur.
2005-R-126 Orange Village v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Tax Exemption. Dismissed--lack of jurisdiction. Board members concur.
2005-R-230 Sines Enterprises, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax Penalty Abatement. Tax Commissioner affirmed. Board members concur.
2005-G-282 Ruiqiang Long & Yaping Huang v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
DISMISSALS AND STIPULATIONS
2003-V-1433, 2005-V-84 American Cellular Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Dismissed. Board members concur.
2003-V-1443, 2005-V-83 Sygnet Communications Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Dismissed. Board members concur.
2003-G-2099 Brentwood Healthcare Enterprises, LLC v. Summit County Board of Revision, Summit County Auditor, Nordonia Hills City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-V-2159 87 Midway Plaza, LLC v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-G-2174 Franklin Speckman v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Dismissed. Board members concur.
2004-V-118 87 Midway Plaza, LLC v. Summit County Board of Revision, the Summit County Auditor, and the Tallmadge City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-R-365 ARFO Westbelt, LLC v. Franklin County Board of Revision, Franklin County Auditor, and Hilliard City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-V-656 Mary A. Mason and Sheri M. Fortune v. Coshocton County Board of Revision and the Coshocton County Auditor. Real Property Tax. Dismissed. Board members concur.
2004-G-660 Jeffrey A. Halpert v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-M-762 Aldi, Inc. v. Lorain County Board of Revision, et al. Real Property Tax. Dismissed. Board members concur.
2004-R-812 Springcrest Partners v. Lake County Board of Revision, Lake County Auditor, and Willoughby-Eastlake City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-J-837 Robert S. Austin v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Dismissed. Board members concur.
2004-R-902 Mentor Exempted Village School District Board of Education v. Lake County Board of Revision, Lake County Auditor, and Hach Family Limited Partnership. Real Property Tax. Stipulated. Board members concur.
2004-M-1014 Bedford Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and W & D Oakwood, LLC. Real Property Tax. Dismissed. Board members concur.
2004-G-1028, 2004-G-1029 Aldi, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Rocky River City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-M-1040 North Madison Properties Ltd. v. Lake County Board of Revision and the Lake County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-V-1106, 2004-R-1117 Kroger Co. v. William W. Wilkins, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board members concur.
2004-B-1115 Boron-Sunbelt B.V. v. Hamilton County Board of Revision, Hamilton County Auditor, and the Cincinnati School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-J-1141 Meistermatic Inc., An Ohio Corp. 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-J-1142 Meistermatic Inc., An Ohio Corp. 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-G-1191 Sheryl L. Oganowski v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-T-1255 Columbus Properties, L.P., III v. Franklin County Board of Revision, Franklin County Auditor, and the Reynoldsburg Board of Education. Real Property Tax. Dismissed. Board members concur.
2004-B-1321 Rocky River Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Center Ridge Equities. Real Property Tax. Dismissed. Board members concur.
2004-M-1323 Center Ridge Equities v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Rocky River Board of Education. Real Property Tax. Dismissed. Board members concur.
2004-R-1340 Clinton and Carolyn Williams v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Olmsted Falls Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-T-1438 Cormere Properties v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2005-J-26 Cincinnati Christian Schools Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Exemption. Dismissed. Board members concur.
2005-M-97 H M Health Services v. William W. Wilkins, Tax Commissioner of Ohio. Exemption. Dismissed. Board members concur.
2005-R-122 Christian Fellowship Church v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Exemption. Dismissed. Board members concur.
2005-J-496 Progressive Casualty Insurance Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Mayfield Board of Education. Real Property Tax. Stipulated. Board members concur.
2005-R-500 Glen Allen Apartments, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Solon Board of Education. Real Property Tax. Dismissed. Board members concur.
MISCELLANEOUS
2002-M-1313 Miracit Development Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Exemption. Certification. Board members concur.
2003-T-1751 Duke Realty Ohio v. Hamilton County Board of Revision, the Hamilton County Auditor, and Sycamore Community School District Board of Education. Real Property Tax. Certification. Board members concur.
2004-T-144 Super Foods Services, Inc. v. J. Patrick McAndrew, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2002-R-2004 Owens-Illinois Community Urban Redevelopment Corporation v. Lucas County Board of Revision, Lucas County Auditor, and Toledo Public Schools Board of Education. Real Property Tax. Denying appellant's motion for partial remand as to tax year 2003.
2003-T-1533 City of Elyria, et al. v. Lorain County Budget Commission, et al. Budget Commission. Compelling discover, in part, & denying sanctions.
2003-T-1533 City of Elyria, et al. v. Lorain County Budget Commission, et al. Budget Commission. Bifurcating proceedings.
2003-K-1876 Columbia Gas Transmission Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Personal Property Tax. Extending may 18, 2005 order.
2004-A-667* Elaine K. Hilbert, Trustee v. Ottawa County Board of Revision and Ottawa County Auditor. Real Property Tax. Denying motion to quash and scheduling merit hearing.
2004-G-1295, 2004-G-1296 Roselawn Center Limited Partnership v. Montgomery County Board of Revision, Montgomery County Auditor, and Centerville City School District Board of Education. Real Property Tax. Requiring appellant to show cause.
2005-M-104, 2005-M-105, 2005-M-106, 2005-M-107 Clifton Edgewater Investments, LP v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Lakewood Board of Education. Real Property Tax. Compelling discovery.
2005-R-270 Amul Patel v. Franklin County Board of Revision, Franklin County Auditor, and Hilliard City Schools Board of Education. Real Property Tax. Granting motion to compel discovery.
2005-G-395, 2005-G-414, 2005-G-415 Bear Creek Investment Company and Bedford Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidating appeals.
* Issued Previously