OHIO BOARD OF TAX APPEALS

1:00 P.M. FRIDAY

July 8, 2005

MERIT DOCKET

2003-G-1851 Dayton Supply & Tool Co., Inc. v. Montgomery County Board of Revision, Montgomery County Auditor, and Dayton School District Board of Education. Real Property Tax. Remanded with instructions. Board members concur.

2004-J-403 Shelly Millis and David Millis v. Erie County Board of Revision, and the Erie County Auditor. Real Property Tax. Remanded with instructions. Board members concur.

2004-V-427 Charles G. McHenry v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.

2004-M-661 James W. Russell & Dana M. Russell v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.

2005-T-23 Logos Investments, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Westlake Board of Education. Real Property Tax. BOR affirmed. Board members concur.

2005-K-299 Troll Construction, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax Penalty Abatement. Tax Commissioner reversed--remanded. Board members concur.

2005-M-355 Ideal Builders Supply & Fuel Co. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax Penalty Abatement. Tax Commissioner affirmed. Board members concur.

 

DISMISSALS AND STIPULATIONS

2004-T-761 Georgia Properties Ltd., an Ohio Limited Partnership v. Lorain County Board of Revision and Lorain County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-T-798 T S Orange Partners v. Summit County Board of Revision, the Summit County Auditor, and the Cuyahoga Falls City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-T-1055 Sycamore Community School District Board of Education v. Hamilton County Board of Revision, the Hamilton County Auditor, and Bethesda Properties, Inc. Real Property Tax. Dismissed. Board members concur.

2004-V-1136 The Inn at Green Limited, LLC v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Stipulated. Board members concur.

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. Dismissed. Board members concur.

2005-T-115 Calvary Chapel of Zanesville v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Exemption. Dismissed. Board members concur.

2005-M-342 Independent Hotel Partners, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Independence Board of Education. Real Property Tax. Dismissed. Board members concur.

2005-V-447 Bruce Industrial Associates, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Solon Board of Education. Real Property Tax. Dismissed. Board members concur.

 

MISCELLANEOUS

2003-T-514 John V. Prince v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax: Personal Liability. Remand. Board members concur.

2004-T-907 The May Department Stores Company dba Kaufmann's v. William W. Wilkins, Tax Commissioner of Ohio. Use Tax. Remand. Board members concur.

2004-J-1173 Board of Education of the Olentangy Local Schools v. Delaware County Board of Revision, Delaware County Auditor, and 8355 Highfield Drive (Volvo). Real Property Tax. Denying motion to remand.

2005-B-269 Kevco, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax Penalty Abatement. Remand. Board members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2003-T-1944 Hamilton Brownfields Redevelopment, LLC v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax Exemption. Granting request for hearing and ordering parties to supply agreed hearing date.

2004-V-1342, 2004-V-1344 East Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and J.G. Foresight Properties, LLC. Real Property Tax. Denying motion to dismiss.

2005-M-204, 2005-M-234, 2005-M-235 Techpark Limited Partnership v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Berea Board of Education. Real Property Tax. Compelling discovery.

2005-A-267 Board of Education for the Orange City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Pepper Pike Place Associates, LLC. Real Property Tax. Denying motion to compel.

2005-A-267 Board of Education for the Orange City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Pepper Pike Place Associates, LLC. Real Property Tax. Granting motion to extend discovery period.

2005-A-272, 2005-A-273, 2005-A-275 Board of Education for the Orange City School District and Red Lobster Inns of America Inc. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Granting motion to extend discovery period.

2005-T-398 David and Nancy Wolf v. Amberly Village Board of Review and the Amberly Village Tax Administrator. Municipal Income Tax. Requiring appellants to show cause.

2005-T-534 The Dow Chemical Company v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Granting petition to appear pro hac vice.