OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY
August 19, 2005
MERIT DOCKET
2004-K-614 Donald L. Judd v. Ottawa County Board of Revision and Ottawa County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
2004-V-626 Robert A. & Maureen B. Waring v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.
2004-K-1168 Deanna Rowe v. Lake County Board of Revision, Lake County Auditor, and Willoughby-Eastlake City School District Board of Education. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
2005-K-450 Tivoli Group, LLC v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax Penalty Abatement. Tax Commissioner affirmed. Board members concur.
2005-V-495 Penny Lane Publishing, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Vendor's License Revocation. Tax Commissioner affirmed. Board members concur.
DISMISSALS AND STIPULATIONS
2003-P-1436, 2003-P-1437 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Garen N. Kelley Trust #1. Real Property Tax. Stipulated. Board members concur.
2004-R-504 RRC Acquisitions, Inc. v. Franklin County Board of Revision, Franklin County Auditor, and Upper Arlington Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-K-509 Fairfield Affordable Housing, Inc. v. Fairfield County Board of Revision, the Fairfield County Auditor, and the Board of Education of the Lancaster City Schools District. Real Property Tax. Stipulated. Board members concur.
2004-P-753 Meadow Ridge/Butler LP v. Butler County Board of Revision, Butler County Auditor, and the Lakota Local School District. Real Property Tax. Stipulated. Board members concur.
2004-A-874 Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Dach Family Limited Partnership. Real Property Tax. Stipulated. Board members concur.
2004-B-1089, 2004-T-1223 Cincinnati School District Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor, City of Cincinnati, and Tower Place Limited Partnership. Real Property Tax. Stipulated. Board members concur.
2004-M-1155 Sycamore Community School District Board of Education v. Hamilton County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2004-M-1156 Sycamore Community School District Board of Education v. Hamilton County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2004-K-1253 Carl and Margie Watts v. Crawford County Board of Revision and the Crawford County Auditor. Real Property Tax. Dismissed. Mr. Eberhart and Mr. Dunlap concur. Ms. Margulies dissents.
2004-V-1378 McDonald's of Hawaii Development Co. v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Dismissed. Board members concur.
2005-M-5 Mt. Vernon Associates v. Stark County Board of Revision, the Stark County Auditor, and the Plain Local School District Board of Education. Real Property Tax. Dismissed. Board members concur.
2005-M-25 Toledo 422 Building, Ltd. v. Lucas County Board of Revision, the Lucas County Auditor and City of Toledo Board of Education. Real Property Tax. Stipulated. Board members concur.
2005-A-113 Michael D. Keith v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Worthington City Schools District. Real Property Tax. Stipulated. Board members concur.
2005-R-270 Amul Patel, dba Super Eight Motel v. Franklin County Board of Revision, Franklin County Auditor, and the Hilliard City Schools Board of Education. Real Property Tax. Dismissed. Board members concur.
2005-M-409 A-Z Holdings, LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and North Olmsted City School District Board of Education. Real Property Tax. Dismissed. Board members concur.
2005-V-791 Strongsville Board of Education and the City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Sprague Construction, Inc. and Joseph & Patricia Krupa. Real Property Tax. Dismissed. Board members concur.
MISCELLANEOUS
2004-P-557 B&J Jet Corporation v. William W. Wilkins, Tax Commissioner of Ohio. Use Tax. Remand. Board members concur.
2005-P-536 Outlook Tool, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2004-A-553, 2004-A-657 Robert and Lisa Jefferson v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Tax. Requiring appellants to show cause.
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. 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 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. Granting motion to extend discovery deadline.
2005-B-644 David G. Duncan v. Clinton County Board of Revision and Clinton County Auditor. Real Property Tax. Requiring appellant to show cause.
2005-R-714 Edward John Cook v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Requiring appellant to show cause.
2005-V-808, 2005-V-815, 2005-V-825 Berea City School District Board of Education, Clinton L. Williams and Carolyn H. Williams v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidated.
2005-A-852, 2005-A-859 Parma City School District Board of Education and Midtown Apts Co. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidated.
2005-B-865 W. J. Bergen v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Requiring appellant to show cause.