OHIO BOARD OF TAX APPEALS

 

12:00 P.M.                                                                    FRIDAY

                                                                                    September 23, 2005

 

MERIT DOCKET

 

2003-T-1205       Agree Limited Partnership v. Wood County Board of Revision and Wood County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2004-T-589         Duke Realty L.P. v. Franklin County Board of Revision, Franklin County Auditor, and Dublin City School District Board of Education.  Real Property Tax.  BOR affirmed.  Board members concur.

 

2004-V-682         Michael and Cara Loriz v. Butler County Board of Revision and the Butler County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

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.  Appeal dismissed.  Board members concur.

 

2004-P-1109       Richard R. Ellis v. Erie County Board of Revision and the Erie County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2004-P-1110       Richard R. Ellis v. Erie County Board of Revision and the Erie County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2004-P-1111       Richard R. Ellis v. Erie County Board of Revision and the Erie County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2004-P-1252       Terry Shane Metzenbaum v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Value found.  Mr. Eberhart and Mr. Dunlap concur.  Ms. Margulies dissents.

 

2004-V-1298       Robert L. Katz v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Remanded – with instructions.  Board members concur.

 

2004-T-1329       Michael and Bethany Skvasik v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2004-P-1415       Board of Education of the Cambridge City Schools v. Guernsey County Board of Revision, Guernsey County Auditor, and Paul E. Himelrigh, Trustee.  Real Property Tax.  Value found.  Board members concur.

 

2005-G-85          Clara S. Rubenstein Trust Dtd. 7/2/99 v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Remanded – with instructions.  Board members concur.

 

2005-K-119, 2005-K-120

                          Emmerling Enterprise, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Corporate Franchise Tax.  Appeal dismissed.  Board members concur.

 

2005-M-289        RJS Corporation v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax Penalty Abatement.  Tax Commissioner affirmed.  Board members concur.

 

2005-A-478         Kay Lynn Secresty v. William W. Wilkins, Tax Commissioner of Ohio.  Vendor’s License Revocation.  Tax Commissioner reversed.  Board members concur.

 

2005-M-587, 2005-M-588

                          James A. & Charlotte S. Long, Trustees v. Champaign County Board of Revision the Champaign County Auditor, and the Mechanicsburg Exempted Village School District Board of Education and Triad Local School District Board of Education.  Real Property Tax.  BOR affirmed.  Board members concur.

 

2005-P-601         PFD Development PLL v. Greene County Board of Revision and the Greene County Auditor.  Real Property Tax.  Appeal dismissed.  Board members concur.

 

2005-R-714         Edward John Cook v. Hamilton County Board of Revision and Hamilton County Auditor.  Real Property Tax.  Appeal dismissed.  Board members concur.

 

 

DISMISSALS AND STIPULATIONS

 

2004-P-872         Walgreen Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Lakewood Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2004-V-1130       First Federal Savings & Loan Association of Akron, NKA Charter One Bank, N.A., DBA Charter One Bank v. Summit County Board of Revision, the Summit County Auditor, and the Copley-Fairlawn City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2004-P-1336       Concord Wickliffe Ltd. Partnership v. Lake County Board of Revision, Lake County Auditor, and the Wickliffe City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2004-T-1362       Mentor Exempted Village School District Board of Education v. Lake County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur.

 

2004-R-1396       National Church Residences of Baltimore, Ohio v. Fairfield County Board of Revision and Fairfield County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-A-67           Williamsburg Apartments of Toledo, A Ltd. Part. v. Lucas County Board of Revision, Lucas County Auditor, and the Board of Education for Maumee Schools.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-V-68           Central Toledo Affordable Housing Partners, LP v. Lucas County Board of Revision, the Lucas County Auditor, and the Toledo Public School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-T-77           Briarwood Apartments of Toledo v. Lucas County Board of Revision, Lucas County Auditor, and the Maumee City Schools Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-T-393         Theatrical Grill, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Hts. School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

 

MISCELLANEOUS

 

2003-V-698         Ameritech Publishing, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio.  Use Tax.  Denying Motion for Reconsideration.  Board members concur.

 

2005-T-87           Hand Partnership, L.P. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Remand.  Board members concur.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2005-V-459, 2005-V-460

                          Bedford School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Naiman Richmond Properties, Ltd.  Real Property Tax.  Granting Board of Education’s Motion to Compel.

 

2005-V-463, 2005-V-464

                          Bedford School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Naiman Richmond Properties, Ltd.  Real Property Tax.  Granting Board of Education’s Motion to Compel.

 

2005-V-486         Mark Jay Ltd. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Bedford School District Board of Education.  Real Property Tax.  Granting Board of Education’s Motion to Compel.

 

2005-R-690, 2005-R-699, 2005-R-700

Techpark Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Berea City School District Board of Education.  Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Techpark Limited Partnership.  Real Property Tax.  Consolidating Appeals.

 

2005-A-982         Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Michael & Josephine Jedinak.  Real Property Tax.  Show Cause.

 

2005-A-1005, 2005-A-1006, 2005-A-1013

                          Michael & Josephine Jedinak v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bedford Board of Education.  Real Property Tax.  Consolidating Appeals.

 

2005-P-1150       Donna J. Schopp v. Summit County Board of Revision and the Summit County Auditor.  Real Property Tax.  Show Cause.