OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY
June 24, 2005
MERIT DOCKET
2004-R-484 Stepleton & Ruble Steel, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Sales Tax. Dismissed--lack of jurisdiction. Board members concur.
2004-J-534 Cynthia Jayne Welce v. Columbiana County Board of Revision and Columbiana County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
2004-G-650 Vicki Devol v. Hocking County Board of Revision and Hocking County Auditor. Real Property Tax. Remanded with instructions. Board members concur.
2004-G-652 Clara Jane Devol v. Hocking County Board of Revision and Hocking County Auditor. Real Property Tax. Remanded with instructions. Board members concur.
2004-T-674 Patricia and Michael Hickman v. Licking County Board of Revision and the Licking County Auditor. Real Property Tax CAUV. BOR affirmed in part and reversed in part. Board members concur.
2004-B-778 Norval L. DePaul v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Value found. Board members concur.
2004-J-804 Casey Jones, Jr. v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Value found. Board members concur.
2004-A-1033 Joe Smith v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Value found. Board members concur.
2004-G-1062 Neon Expressions, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Corporate Franchise Tax. Dismissed--lack of jurisdiction. Board members concur.
2005-B-27 Brett A. Baldwin V. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
DISMISSALS AND STIPULATIONS
2004-M-852 Dayton Public Schools Board of Education v. Montgomery County Board of Revision, the Montgomery County Auditor, and Davis & Davis Tool LLC. Real Property Tax. Dismissed. Board members concur.
2004-T-1044 Sacco of Macedonia, 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-P-1183 David L. and Patricia Wrona v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-P-1184 David L. and Patricia Wrona v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-P-1185 David L. and Patricia Wrona v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-P-1186 David L. and Patricia Wrona v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.
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. Stipulated. Board members concur.
2004-T-1284 Lance B. Sandlian v. Franklin County Board of Revision, Franklin County Auditor, and the Columbus Board of Education. Real Property Tax. Dismissed. Board members concur.
2004-T-1345 Clinton and Carolyn Williams v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Olmsted Falls Board of Education. Real Property Tax. Stipulated. Board members concur.
2005-A-76 Shaker Club Inc. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.
2005-M-81 Market Place Retail Ltd. Part. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Dismissed. Board members concur.
2005-T-371 Berne Township Board of Trustees v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Exemption. Dismissed. Board members concur.
MISCELLANEOUS
2002-V-1369 Donna L. Buckley v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Certification. Board members concur.
2002-T-1584 City of East Liverpool v. Columbiana County Budget Commission; Townships of Butler, Center, Elkrun, Fairfield, Franklin, Hanover, Knox, Liverpool, Madison, Middleton, Perry, Salem, St. Clair, Unity, Washington, Wayne, West, and Yellow Creek; Villages of Columbiana, Lisbon, Summitville, Hanoverton, Rogers, Washingtonville, Leetonia, New Waterford, Salineville, and Wellsville; Cities of Salem, and East Palestine; Columbiana County; and Columbiana County Park District. Budget Commission: UllGR & ULGRAF. Certification. Board members concur.
2002-T-2651, 2002-T-2652, 2002-T-2784 Board of Education for the Berea City School District, and Omni Fitness Club, Inc. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Certification. Board members concur.
2002-R-2709 Michael Valigore, Jr. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Certification. Board members concur.
2002-A-2810, 2003-A-1070 Raymond L. Ferrone v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Certification. Board members concur.
2003-M-24 Camelot Distribution Co., Inc. and Trans World Management Company its successor v. Stark County Board of Revision, the Stark County Auditor and the Jackson Local School District Board of Education. Real Property Tax. Certification. Board members concur.
2003-A-350 Robert L. & Rachel K. Gibbs v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Certification. Board members concur.