OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY
August 5, 2005
MERIT DOCKET
2003-V-686, 2003-V-1617 Strongsville Board of Education and City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Ceres Group, Royalton Investors, LLC, and Big T Investments, LLC. Real Property Tax. Value found. Board members concur.
2003-T-1475 The Premium Glass Company, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Tax Commissioner Affirmed. Board members concur.
2004-A-376 Greenbridge Company Ltd. v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Canal Winchester City School District. Real Property Tax. Value found. Board members concur.
2004-R-561 James R. Rehm v. Wayne County Board of Revision and Wayne County Auditor. Real Property Tax. Remanded with instructions. Board members concur.
2004-G-1177 Barbara W. Hill v. Erie County Board of Revision and Erie County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
2004-A-1322 Reed Elsevier Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board members concur.
2005-T-287 Heather M. Mancuso v. William W. Wilkins, Tax Commissioner of Ohio. Vendor's License Revocation. Tax Commissioner affirmed. Board members concur.
2005-A-297 Gaydash Industries, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax Penalty Abatement. Tax Commissioner affirmed. Board members concur.
2005-A-356 Dorsey Channel v. William W. Wilkins, Tax Commissioner of Ohio. Vendor's License Revocation. Tax Commissioner affirmed. Board members concur.
2005-A-640 William A. Tarcy v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
DISMISSALS AND STIPULATIONS
2004-P-410 American Retirement Corp. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Heights/University Heights City School District Board of Education. Real Property Tax. Dismissed. Board members concur.
2004-M-694 Lisa Seckler v. Ottawa County Board of Revision and the Ottawa County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-K-732 Verizon North, Inc., f/k/a GTE North Incorporated v. William W. Wilkins, Tax Commissioner of Ohio. Public Utility Property Tax. Dismissed. Board members concur.
2004-V-797 Dayton Hudson Corporation v. Summit County Board of Revision, the Summit County Auditor, and the Akron City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-M-1318 Richard H. & Leslie G. Brown v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Dismissed. Board members concur.
2004-P-1356, 2004-P-1383 Home Depot USA, Inc. v. Lake County Board of Revision, Lake County Auditor, and the Mentor Exempted Village Board of Education. Real Property Tax. Stipulated. Board members concur.
2005-R-58 People's Savings Association, nka Charter One Bank v. Lucas County Board of Revision, Lucas County Auditor, and Washington Local Schools Board of Education. Real Property Tax. Stipulated. Board members concur.
2005-R-59 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-G-90 Red Elm, LLC v. Lucas County Board of Revision, Lucas County Auditor, and the Washington Local Schools Board of Education. Real Property Tax. Stipulated. Board members concur.
MISCELLANEOUS
2002-V-958 Crew 4 You, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Certification. Board members concur.
2004-V-454 Alcoa Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board members concur.
2004-A-738, 2004-A-739, 2004-A-740, 2004-A-741, 2004-A-742, 2004-A-743, 2004-A-746, 2004-A-747, 2004-A-748 Board of Education for the Orange City School District and Olympic Steel, Inc. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Granting motion to dismiss, in part. Board members concur.
2004-B-807 Jack L. and Marlene Pemberton v. Lawrence County Board of Revision and Lawrence County Auditor. Real Property Tax. Vacating earlier decision. Board members concur.
2004-P-1099 Wilson Brothers Molded Plastics, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2004-P-1012 Sweet Distributing Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Overruling motion in limine.
2004-T-1071 Rysar Properties, Inc. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Garfield Heights Board of Education. Real Property Tax. Requiring appellant to show cause.
2005-A-185 W & M Properties, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Granting request to withdraw as counsel of record, entering an appearance on behalf of appellant, and confirming hearing date.
2005-P-199, 2005-P-200, 2005-P-225 Board of Education of the Berea City School District and Lessors to Industry II, Ltd. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Compelling discovery.
2005-P-215 Columbus City School District Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Buffalo-Broad Associates LLC. Real Property Tax. Compelling discovery.
2005-G-233 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Realty Income Corporation. Real Property Tax. Compelling discovery.
2005-R-339, 2005-R-412, 2005-R-413 Weekley Family Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Olmsted Falls Board of Education. Olmsted Falls Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Weekley Family Limited Partnership. Real Property Tax. Consolidating appeals.
2005-M-365, 2005-M-366, 2005-M-374 Board of Education for the Orange City School District v. The Cleveland Racquet Club, Inc. and Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Denying motion to extend compelling discovery.
2005-P-439* Urbco Development of Northeast Ohio, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Sales Tax. Show cause.
2005-V-607, 2005-V-620, 2005-V-621, 2005-V-622 RA2 Brookpark LLC and Berea City School District board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidating appeals.
*Issued Previously