OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

August 12, 2005

MERIT DOCKET

2003-P-1451 William S. and Sandra M. Dehner v. Hamilton County Board of Revision, Hamilton County Auditor and the Northwest Local School District Board of Education. Real Property Tax. Vacated and Remanded. Board members concur.

2004-M-40 State Street Bank - Trust Co. of Connecticut NA et al. v. Montgomery County Board of Revision, the Montgomery County Auditor and Northmont City Schools Board of Education. Real Property Tax. Value found. Board members concur.

2004-M-143 First Baptist Church of Milford v. J. Patrick McAndrew, Tax Commissioner of Ohio. Real Property Tax Exemption. Tax Commissioner affirmed. Board members concur.

2004-V-507 Jefferson Area Local School District Board of Education v. Ashtabula County Board of Revision, Ashtabula County Auditor, and First States Investors, 2550A, LLC. Real Property Tax. Value found. Board members concur.

2004-G-644 John C. Conkle v. Coshocton County Board of Revision and Coshocton County Auditor. Real Property Tax. Remanded. Board members concur.

2004-M-792 Parmalat Bakery Group aka Archway Cookies, Inc. v. Ashland County Board of Revision, the Ashland County Auditor and the Ashland City School District Board of Education. Real Property Tax. Value found. Board members concur.

2004-V-885 Perry Local School District Board of Education v. Stark County Board of Revision, Stark County Auditor, and 1515 Management Company Inc. Real Property Tax. Value found. Board members concur.

2004-A-1205, 2004-A-1206 Planet Investment Corp. v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Plain Local Schools District. Real Property Tax. Value found. Board members concur.

2005-M-178 Board of Education of the Rocky River Schools v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Kensington Club Limited Partnership. Real Property Tax. Vacated. Board members concur.

DISMISSALS AND STIPULATIONS

2003-R-2152 The Wolstein Group, Inc. 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-K-120 AERC-Watergate, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Euclid City District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-A-249 The Wolstein Group, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District. Real Property Tax. Stipulated. Board members concur.

2004-K-634 Wilson Properties II, LLC v. Fairfield County Board of Revision, the Fairfield County Auditor, and the Board of Education for the Lancaster City Schools. Real Property Tax. Dismissed. Board members concur.

2004-A-775 Vermilion F&H Ltd. Partnership v. Lorain County Board of Revision, Lorain County Auditor, and Vermilion Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-B-807 Jack L. and Marlene Pemberton v. Lawrence County Board of Revision and Lawrence County Auditor. Real Property Tax. Dismissed. Board members concur.

2004-G-1026 Alms Hill II Limited Part. V. Hamilton County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2004-K-1075 Taranga Development, Inc. v. Summit County Board of Revision, the Summit County Auditor, and the Revere Local District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-R-1199 Beachwood City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Mercantile Associates. Real Property Tax. Dismissed. Board members concur.

2004-K-1327 Westminister Investment Group, Ltd. v. Lake County Board of Revision, Lake County Auditor, and Painesville City Local Schools Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-R-1394 Susan Sandleman, Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Solon Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-R-57 People Savings Association, NKA Charter One Bank, N.A. v. Lucas County Board of Revision, Lucas County Auditor, and Springfield Schools Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-K-224 AERC-Watergate, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Euclid City District Board of Education. Real Property Tax. Stipulated. Board members concur.

MISCELLANEOUS

2003-M-281 through 2003-M-283, 2003-M-288 EOP-BP Tower, L.L.C. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Certification. Board members concur.

2004-M-1272* Kopf-Newton Venture I v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Westlake Board of Education. Real Property Tax. Vacating July 15, 2005 Order. Board members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2004-T-488 Campbell Soup Company and Affiliates v. William W. Wilkins, Tax Commissioner of Ohio. Corporate Franchise Tax. Designating Complex Litigation and Denying Request to Reopen Discovery Period.

2004-T-523 Roberts Development Corporation v. Clinton County Board of Revision, Clinton County Auditor, and Wilmington City School District Board of Education. Real Property Tax. Denying Motion to Compel.

2004-T-651* Michael Nihiser v. Hocking County Board of Revision and the Hocking County Auditor. Real Property Tax. Denying Motion to Amend and Motion to Dismiss.

2004-P-757 Cobblestone Square Company Ltd. Liab. Co. v. Lorain County Board of Revision, Lorain County Auditor, and Sheffield-Sheffield Lake City School District Board of Education.

2004-V-1305 Canton City School District Board of Education v. Stark County Board of Revision, the Stark County Auditor, and Tri-State Central Canton Limited Partnership. Real Property Tax. Finding Jurisdiction.

2005-M-91 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Market Place Retail Ltd. Partn. Real Property Tax. Denying Motion to Quash Subpoena.

2005-K-458* Patricia C. Weller Bressler and Michael J. Bressler v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Tax Penalty Remission. Show Cause.

2005-K-512* Keith A. and Noel P. Brown v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Show Cause.

2005-V-580 Spring Valley Farms, Inc. v. Champaign County Board of Revision and the Champaign County Auditor. Real Property Tax. Requiring Appellant Property Owner to Show Cause and the Auditor to Certify Statutory Transcript.

2005-K-712* Shelley Poole v. William W. Wilkins, Tax Commissioner of Ohio. Sales Tax. Show Cause.

2005-V-817 Mark A. and Stephanie A. Koval v. William W. Wilkins, Tax Commissioner of Ohio. Sales Tax. Show Cause.

2005-V-822 KCO Enterprises, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Sales Tax. Show Cause.

* Previously Issued