OHIO BOARD OF TAX APPEALS

 

12:00 P.M.                                                                    FRIDAY

                                                                                    September 16, 2005

 

MERIT DOCKET

 

2003-R-1810       Time Warner Entertainment v. Thomas M. Zaino, Tax Commissioner of Ohio.  Sales Tax.  Tax Commissioner affirmed in part and reversed in part.  Board members concur. 

 

2003-R-1811       Time Warner Operations, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio.  Sales Tax.  Tax Commissioner affirmed in part and reversed in part.  Board members concur. 

 

2004-V-862         Harry E. Gibson and Judith A. Gibson v. Harrison County Board of Revision and the Harrison County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2004-K-1222       American Fiber Systems, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Public Utility Personal Property Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2005-A-288         Howard E. Hite v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Tax Commissioner affirmed.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2003-T-679         City of Lorain v. Lorain County Budget Commission.  Budget Commission: LGF & LGRAF.  Dismissed.  Board members concur. 

 

2004-V-357         First Industrial, LP v. Franklin County Board of Revision, Franklin County Auditor, and the Hilliard City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2004-V-358         First Industrial, LP v. Franklin County Board of Revision, Franklin County Auditor, and the Columbus City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2004-V-359         First Industrial, LP v. Franklin County Board of Revision, Franklin County Auditor, and the Hilliard City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2004-P-825         South Park Apartments v. Lorain County Board of Revision, Lorain County Auditor, and the Elyria City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

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.  Stipulated.  Board members concur. 

 

2004-T-1079       Hudson City School District Board of Education v. Summit County Board of Revision, Summit County Auditor, and Janus Hotels and Resorts, Inc.  Real Property Tax.  Dismissed.  Board members concur. 

 

2004-A-1261       Norman Millstein and Leonard Fuchs, Tr., et al. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Warrensville Heights Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2004-K-1417       Irving Appelbaum, Trustee, under I.B. Appelbaum Living Trust 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-V-1433       William J. Spath, Trustee v. Lucas County Board of Revision, the Lucas County Auditor, and the Maumee City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2004-V-1434       William J. Spath, Trustee v. Lucas County Board of Revision, the Lucas County Auditor, and the Maumee City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-R-1            Riviera Apartments, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Euclid Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-A-17           The Ohio Bell Telephone Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Solon Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-V-131, 2005-V-168

                          Gellar & Associates (WXZ Coral Dev. LTD.) and Rite Aid of Ohio, Inc. v. Cuyahoga County Board of Revision, and the Cuyahoga County Auditor.  Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-P-338         Developers Diversified Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the North Olmsted School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-P-903         Associated Materials, Inc. v. Wayne County Board of Revision, Wayne County Auditor, and the Congress Twp-West Salem VG-Northwestern School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-A-938         Chester & Elizabeth Childers v. Lawrence County Board of Revision and Lawrence County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2001-M-808        H.R. Options, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio.  Sales Tax.  Remand.  Board members concur. 

 

2002-V-2416       Barbara Burgess Soltz v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Shaker Heights Local School District Board of Education.  Real Property Tax.  Certification.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2004-P-769*       Richard Park Apartments v. Lorain County Board of Revision, Lorain County Auditor, and Elyria Board of Education.  Real Property Tax.  Denying continuance. 

 

2004-P-769         Richard Park Apartments v. Lorain County Board of Revision, Lorain County Auditor, and Elyria Board of Education.  Real Property Tax.  Overruling motion to limit or exclude testimony. 

 

2004-R-1449       Manlaw Investment Company, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Board of Education for the Berea City School District.  Real Property Tax.  Granting the board of education’s request to stay proceedings. 

 

2005-M-238        Ameritech Publishing, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax.  Finding motion to compel premature, confirming parties’ protective agreement. 

 

2005-P-370, 2005-P-372, 2005-P-373

                          Lawrence Stovicek, Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Orange City School District Board of Education.  Real Property Tax.  Compelling discovery. 

 

2005-V-422, 2005-V-423

                          AERC Bennell, Inc. v. Franklin County Board of Revision and the Franklin County Auditor.  Board of Education for the Groveport Madison Local School District v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Consolidating appeals. 

 

2005-V-422, 2005-V-423

                          AERC Bennell, Inc. v. Franklin County Board of Revision and the Franklin County Auditor.  Board of Education for the Groveport Madison Local School District v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Granting motion to compel. 

 

2005-P-890, 2005-P-891

                          Orchard Apartments of Coshocton, Inc. and Orchard Apartments of Coshocton Two, Inc. v. Coshocton County Board of Revision and the Coshocton County Auditor.  Real Property Tax.  Denying motion to consolidate. 

 

*   Issued Previously