OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY
July 29, 2005
MERIT DOCKET
2003-P-1175 Richard E. Fields v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Value found. Board members concur.
2003-R-1830 Central National Bank of Cambridge v. Guernsey County Board of Revision, Guernsey County Auditor, and Board of Education for the Cambridge City School District. Real Property Tax. Value found. Board members concur.
2004-V-177 Stephen R. Lilley v. William W. Wilkins, Tax Commissioner of Ohio. Use Tax. Dismissed. Board members concur.
2004-M-469 Jeffrey & Kateri Vaughn v. Erie County Board of Revision and the Erie County Auditor. Real Property Tax. Value found. Board members concur.
2004-T-892 Parma City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Chuco LLC. Real Property Tax. Value found. Board members concur.
2004-B-919 Thady Gaffney Enterprises, Inc. v. Lake County Board of Revision, Lake County Auditor, and Willoughby-Eastlake School District Board of Education. Real Property Tax. Remanded. Board members concur.
2004-V-1070 Robert D. MacGowan and Douglas B. MacGowan v. Cuyahoga County Board of Revision, and the Cuyahoga County Auditor. Real Property Tax. Value found. Board members concur.
2004-P-1146 Bridgeview Villas II Ltd. Ptr. and Clark D. Baltzell, Mgr. Gen. Ptr. v. Franklin County Board of Revision, Franklin County Auditor, and the Columbus City School District Board of Education. Real Property Tax. Remanded. Board members concur.
2004-P-1147 Clark D. Baltzell d/b/a Cashumbal Ptr. v. Franklin County Board of Revision, Franklin County Auditor, and the Columbus City School District Board of Education. Real Property Tax. Remanded. Board members concur.
2004-P-1148 BZ Investors Partnership, Clark D. Baltzell, Mgr. Gen. Ptr. v. Franklin County Board of Revision, Franklin County Auditor, and the Columbus City School District Board of Education. Real Property Tax. Remanded. Board members concur.
2004-M-1157 Marek & Maria Fiszlewicz v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Value found. Board members concur.
2004-R-1312 Columbus Cathedral Church v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Tax Exemption. Dismissed. Board members concur.
2004-V-1392 Marlene & Robert Schiffer v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. BOR affirmed. Board members concur.
DISMISSALS AND STIPULATIONS
2003-P-1376, 2003-P-1377 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and 26th Street Corporation. Real Property Tax. Stipulated. Board members concur.
2003-R-2167, 2003-R-2168, 2004-R-56 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Fairfield Inn by Marriott Limited Partnership and Fairfield Inn by Marriott Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Berea City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-G-124 Weston Property Investment, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Brooklyn Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-P-366 Norbert Malin Trust v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Parma City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-P-420 Northeast Industrial Properties v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-P-565 Marshall Field and Co. v. William W. Wilkins, Tax Commissioner of Ohio. Use Tax. Voluntary Dismissal. Board members concur.
2004-M-671 Brunswick City School District Board of Education v. Medina County Board of Revision, the Medina County Auditor, and Inland Brunswick Marketplace, LLC. Real Property Tax. Stipulated. Board members concur.
2004-M-699 Seckler Bldg. & Dev. Inc. v. Ottawa County Board of Revision and the Ottawa County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-R-729 Hillsboro Limited Partnership v. Highland County Board of Revision and Highland County Auditor. Real Property Tax. Dismissed. Board members concur.
2004-G-842 George Kastner and Mary A. Kastner v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-J-847 Nordonia Hills City School District Board of Education v. Summit County Board of Revision, Summit County Fiscal Officer, and PRECO II CRIC, LLC. Real Property Tax. Stipulated. Board members concur.
2004-P-1126 RA2 Amherst LLC and Rite Aid of Ohio, Inc. v. Lorain County Board of Revision, Lorain County Auditor, and the Board of Education of the Amherst Exempted Village School District. Real Property Tax. Voluntary Dismissal. Board members concur.
2004-R-1127 St. Clairsville Courtyard Limited Partnership v. Belmont County Board of Revision and Belmont County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-B-1137 WEC 99J-55, LLC v. Pickaway County Board of Revision, and Pickaway County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-P-1170 Board of Education of the Amherst City Schools v. Lorain County Board of Revision, Lorain County Auditor, and RA2 Amherst LLC. Real Property Tax. Voluntary Dismissal. Board members concur.
2004-G-1239 First American Savings Bank nka Charter One Bank, N.A. dba Charter One Bank v. Stark County Board of Revision, and Stark County Auditor. Real Property Tax. Stipulated. Board members concur.
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. Dismissed. Board members concur.
2004-G-1289 WH Properties, LTD. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Bedford Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-M-1331 Brunswick City School District Board of Education v. Medina County Board of Revision, the Medina County Auditor, and Fogg-Brunswick Business Centre, L.P. Real Property Tax. Stipulated. Board members concur.
2004-J-1385 Mentor Exempted Village School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Industrial Park Boulevard Limited Partnership. Real Property Tax. Dismissed. Board members concur.
2005-R-69 First Federal Savings Bank, NKA Charter One Bank, N.A. v. Lucas County Board of Revision, Lucas County Auditor, and Sylvania Schools Board of Education. Real Property Tax. Stipulated. Board members concur.
2005-R-70 First Federal Savings Bank, NKA Charter One Bank, N.A. v. Lucas County Board of Revision, Lucas County Auditor, and Toledo Public Schools Board of Education. Real Property Tax. Stipulated. Board members concur.
2005-R-73 First Federal Savings Bank, NKA Charter One Bank, N.A. v. Lucas County Board of Revision, Lucas County Auditor, and Maumee City Schools Board of Education. Real Property Tax. Stipulated. Board members concur.
2005-R-75 First Federal Savings Bank, NKA Charter One Bank, N.A. v. Lucas County Board of Revision, Lucas County Auditor, and Toledo Public Schools Board of Education. Real Property Tax. Stipulated. Board members concur.
2005-R-79 People's Savings Association, nka Charter One Bank v. Lucas County Board of Revision, Lucas County Auditor, and Toledo Public Schools Board of Education. Real Property Tax. Stipulated. Board members concur.
2005-R-80 People's Savings Association, nka Charter One Bank v. Lucas County Board of Revision, Lucas County Auditor, and Washington Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2005-R-89 Wilmington Trust Company, Trustee, to M-Six Creditvest 1 Business Trust v. Lucas County Board of Revision, Lucas County Auditor, and Maumee City Schools Board of Education. Real Property Tax. Stipulated. Board members concur.
2005-V-198 Rocco H. Puzzitiello v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.
2005-M-404 Equistar Cleveland Co., LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Board of Education for the Berea City School District. Real Property Tax. Stipulated. Board members concur.
2005-M-440 Northeast Industrial Properties v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District. Real Property Tax. Stipulated. Board members concur.
2005-M-669 Weston Inc. as successor through Merger with Legacy Properties, Inc. v. Lake County Board of Revision, the Lake County Auditor and Mentor City School District Board of Education. Real Property Tax. Dismissed. Board members concur.
MISCELLANEOUS
2003-G-663 Strongsville Board of Education and City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Pearl Drake, LLC. Real Property Tax. Certification. Board members concur.
2005-A-262 Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Appellee 21 East State Street Limited Partnership. Real Property Tax. Denying Motion to Reconsider and Request for Hearing. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2004-A-1437 DPL Inc. and its Subsidiaries v. William W. Wilkins, Tax Commissioner of Ohio. Corporation Franchise Tax. Amending schedule of appeal.
2005-A-388 Resource Property Investments LLC v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City Schools District. Real Property Tax. Compelling discovery.
2005-P-583 Shiverin Bear Ent. LLC v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Show cause.