OHIO BOARD OF TAX APPEALS

 

3:30 P.M.                                                                     FRIDAY

                                                                                    September 30, 2005

 

MERIT DOCKET

 

2004-R-371         Carl Smith v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Tax Commissioner reversed.  Ms. Margulies and Mr. Dunlap concur.  Mr. Eberhart dissents. 

 

2004-K-578         S. Lavery v. Summit County Board of Revision and Summit County Auditor.  Real Property Tax CAUV.  Designating CAUV status.  Board members concur. 

 

2004-V-1162       Agape Hearts Ministry v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Tax Commissioner affirmed.  Board members concur. 

 

2004-T-1424       Northfield Center Development 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. 

 

2005-V-264         Kenneth A. Cannata v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2005-V-265         Kenneth A. Cannata v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2004-M-150        William Wilks, Trustee v. Butler County Board of Revision and Butler County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2004-T-439         3131 Euclid Corporation v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2004-A-667         Elaine K. Hilbert, Trustee v. Ottawa County Board of Revision and Ottawa County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2004-A-710, 2004-A-711

                          Home Depot USA Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Dismissed.  Board members concur. 

 

2004-M-881        Society National Bank, Trustee and KeyBank National Association, its successor v. Lorain County Board of Revision, the Lorain County Auditor and Amherst Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2004-K-1015       Mentor Exempted Village School District Board of Education v. Lake County Board of Revision, Lake County Auditor, and OF Associates.  Real Property Tax.  Stipulated.  Board members concur. 

 

2004-A-1131       Orchard Terrace II Ltd. et al. (Kontogiannis Terrace) v. Belmont County Board of Revision and Belmont County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2004-J-1238        AERC Westchester, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Westlake Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2004-M-1304      Jackson Local School District Board of Education v. Stark County Board of Revision, the Stark County Auditor, and Record Town, Inc.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-M-155        Valley Road Villa, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-A-219         North Olmsted City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Rocco H. Puzzitiello, Jr. as an individual, as a Trustee, and as the Executor of the Estate of Hennie M. Puzzitiello.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-A-220         North Olmsted City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Rocco H. Puzzitiello, Jr.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-A-537         Zenon Krislaty and Theodozia Krislaty v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Board of Education of Lakewood City School District.  Real Property Tax.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2003-T-609         Jacobs West St. Clair Limited Partnership v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Certification.  Board members concur. 

 

2003-J-1335        Northwest Local School District Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor, and Goldcrest Apartments, Ltd., L.P. and Twenty-Twenty, L.P.  Real Property Tax.  Certification.  Board members concur. 

 

2003-A-1732, 2003-A-1733

                          New World Communications of Ohio, Inc. and WJW License, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio.  Corporation Franchise Tax.  Certification.  Board members concur. 

 

2004-A-667         Elaine K. Hilbert, Trustee v. Ottawa County Board of Revision and Ottawa County Auditor.  Real Property Tax.  Certification.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2005-R-418, 2005-R-427, 2005-R-428, 2005-R-479, 2005-R-480

                          Richmond-Solon Development Corp. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bedford Board of Education. 

Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Richmond-Solon Development Corp.  Real Property Tax.  Consolidated. 

 

 

2005-A-927, 2005-A-998, 2005-A-999

                          Englewood Park II, Ltd. 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 Englewood Park II, Ltd.  Real Property Tax.  Consolidated. 

 

2005-M-1002      Eldon E. Horner, TTEE v. Hancock County Board of Revision and the Hancock County Auditor.  Real Property Tax.  Requiring appellant to show cause. 

 

2005-M-1207      James R. Spicer v. Butler County Board of Revision and the Butler County Auditor.  Real Property Tax.  Requiring appellant to show cause.