OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY
September 2, 2005
MERIT DOCKET
2003-V-698 Ameritech Publishing, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Tax Commissioner affirmed. Board members concur.
2003-R-912 THCI Company, LLC v. Fulton County Board of Revision and Fulton County Auditor. Real Property Tax. Value found. Board members concur.
2003-M-1508 Sanford Sandelman, Trustee v. Licking County Board of Revision, Licking County Auditor, and the Heath City School District Board of Education. Real Property Tax. Value found. Board members concur.
2004-V-76 Dayton School District Board of Education v. Montgomery County Board of Revision, the Montgomery County Auditor, and Dayton Rite Aid, LLC. Real Property Tax. Value found. Board members concur.
2004-K-462 Frank H. Chapman II v. William W. Wilkins, Tax Commissioner of Ohio. Use Tax. Tax Commissioner affirmed. Board members concur.
2004-A-666 Living Faith Apostolic Church v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Tax Exemption. Tax Commissioner affirmed in part and reversed in part. Ms. Margulies and Mr. Dunlap concur. Mr. Eberhart not participating.
2004-K-733 Ronald P. Farkas v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Westerville City Schools District. Real Property Tax. Value found. Board members concur.
2004-P-886 Jackson Local School District Board of Education v. Stark County Board of Revision, Stark County Auditor, and Stoneham Associates, Inc. Real Property Tax. Value found. Board members concur.
DISMISSALS AND STIPULATIONS
2004-V-1052 Bier, Richard, Paula, David v. Erie County Board of Revision and the Erie County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-V-1053 Bier, Richard, Paula, David v. Erie County Board of Revision and the Erie County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-R-1057 Mentor Exempted Village School District Board of Education v. Lake County Board of Revision, Lake County Auditor, and PCC Airfoils, Inc. Real Property Tax. Stipulated. Board members concur.
2005-V-768 Jeffrey A. Cole v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the South Euclid/Lyndhurst School District Board of Education. Real Property Tax. Dismissed. Board members concur.
2005-R-818 The Image Group of Toledo, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Tax Exemption. Dismissed. Board members concur.
MISCELLANEOUS
2003-B-1389 Jerry A. Jewett v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Certification. Board members concur.
2004-R-1161 KB Learning Centers, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Use Tax. Denying the Tax Commissioner's motion to dismiss. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2005-P-610, 2005-P-611, 2005-P-614 Charter One Bank n/k/a Charter One Bank, N.A. d/b/a/ Charter One Bank v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Westlake City School District Board of Education. Westlake City School District Board of Revision v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Charter One Bank n/k/a Charter One Bank, N.A. d/b/a/ Charter One Bank. Real Property Tax. Consolidated.
2005-A-681 Leroy Woodard v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District. Real Property Tax. Requiring appellant to show cause and BOR to file statutory transcript.
2005-A-899, 2005-A-900 Daniel R. Lee, Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Garfield Heights Board of Education. Real Property Tax. Consolidated.