OHIO BOARD OF TAX APPEALS

 

12:00 P.M.                                                                    FRIDAY

                                                                                    October 7, 2005

 

MERIT DOCKET

 

2004-V-490         Rajesh K. Soin and Indu Soin v. Greene County Board of Revision, and the Greene County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2004-V-653         Lucas Dublin Park, Ltd. v. Franklin County Board of Revision, the Franklin County Auditor, and the Dublin City School District Board of Education.  Value found.  Board members concur.

 

2005-K-180         Amko America, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Corporate Franchise Tax.  Appeal dismissed.  Board members concur.

 

2005-K-183         Avon Trading, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Corporate Franchise Tax.  Appeal dismissed.  Board members concur.

 

2005-T-295         Gallo Construction Co. Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Tax Commissioner affirmed.  Board members concur.

 

2005-A-433         Strongsville Lodging Assoc. I, Ltd. Part. and Impac Hotels I, L.L.C. as successor by merger v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Strongsville Board of Education, and the city of Strongsville.  Real Property Tax.  BOR affirmed.  Board members concur.

 

2005-T-618         Rick Beadle v. Columbiana County Board of Revision and Columbiana County Auditor.  Real Property Tax.  Appeal dismissed.  Board members concur.

 

2005-T-619         Rick Beadle v. Columbiana County Board of Revision and Columbiana County Auditor.  Real Property Tax.  Appeal dismissed.  Board members concur.

 

 

DISMISSALS AND STIPULATIONS

 

2003-V-1434       AT&T Wireless PCS LLC v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax.  Dismissed.  Board members concur.

 

2004-T-139         Formica Corporation v. J. Patrick McAndrew, Tax Commissioner of Ohio.  Personal Property Tax.  Dismissed.  Board members concur.

 

2004-T-318         1124 Bolivar Garage Parking, LLC 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-V-482         WHLS of Ohio, LLC v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Dismissed.  Board members concur.

 

2004-M-705        S & H Levine & Levine Family Trust, Trustees v. Lake County Board of Revision, the Lake County Auditor, and the Painesville Township Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2004-R-758         AERC Avon v. Lorain County Board of Revision, Lorain County Auditor, and Avon Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2004-G-769         Richard Park Apartments v. Lorain County Board of Revision, et al.  Real Property Tax.  Dismissed.  Board members concur.

 

2004-R-914         Lawrence S. Dolin v. Lake County Board of Revision, Lake County Auditor, and Painesville Township School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2004-R-1084       Southtown Properties, Inc. v. Montgomery County Board of Revision, Montgomery County Auditor, and Dayton City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2004-A-1123       Charter One Bank, FSB nka Charter One Bank N.A. dba Charter One Bank v. Summit County Board of Revision, Summit County Auditor, and Akron City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2004-R-1149       Orchard Terrace v. Belmont County Board of Revision and Belmont County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2004-P-1159       THF St. Clairsville Development, L.P. v. Belmont County Board of Revision, Belmont County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2004-R-1224       Scot and Traci Rourke v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2004-R-1299       Charter One Bank, N.A. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Brecksville/Broadview Heights Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2004-A-1332, 2004-A-1334

                          Noble Park Apartments, Ltd. v. Franklin County Board of Revision, Franklin County Auditor, and Board of Education of the Columbus City Schools District.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-G-36          King James Point 5 LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Westlake Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-M-41, 2005-B-78

                          University Circle Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-R-48           Board of Education of the Plain Local School District v. Franklin County Board of Revision, Franklin County Auditor, and Fairway Lakes Apartments, LLC.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-P-88           Bank One, National Association as successor to Euclid National Bank v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Beachwood School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-R-176         Lakewood Manor Motel Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Lakewood Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-A-185         W & M Properties, 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.

 

2005-K-301         Mark A. Johnston, as Trustee, under Declaration of Trust v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Beachwood City School District.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-R-397         Kevin L. Byers v. Columbiana County Board of Revision and Columbiana County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-V-592, 2005-V-593

                          Lone Palm Properties, LTD v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Parma City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-M-853        Chaminade-Julienne Catholic High School v. William W. Wilkins, Tax Commissioner of Ohio.  Exemption.  Dismissed.  Board members concur.

 

2005-R-863         Generation Rentals, Ltd. v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-R-866         Manifested Glory Ministries, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Dismissed.  Board members concur.

 

 

MISCELLANEOUS

 

2002-V-1596       Board of Education of the Vandalia-Butler City School District v. Montgomery County Board of Revision, Montgomery County Auditor, and Timberlake, LP.  Real Property Tax.  Certification.  Board members concur.

 

2003-M-1230      John David Fridley v. Columbiana County Board of Revision and the Columbiana County Auditor.  Real Property Tax.  Certification.  Board members concur.

 

2004-P-845         Wilkinson Hi-Rise, LLC v. William W. Wilkins, Tax Commissioner of Ohio.  Use Tax.  Remand.  Board members concur.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2003-T-1301       City of East Liverpool v. Columbiana County Budget Commission; Townships of Butler, Center, Elkrun, Fairfield, Franklin, Hanover, Knox, Liverpool, Madison, Middleton, Perry, Salem, St. Clair, Unity, Washington, Wayne, West, and Yellow Creek; Villages of Columbiana, Lisbon, Summitville, Hanoverton, Rogers, Washingtonville, Leetonia, New Waterford, Salineville, and Wellsville; Cities of Salem, and East Palestine; Columbiana County; and Columbiana County Park District.  Budget Commission ULGF & ULGRAF.  Dissolving Stay and Ordering Appellant to Show Cause.

 

2004-T-844         City of East Liverpool v. Columbiana County Budget Commission; Townships of Butler, Center, Elkrun, Fairfield, Franklin, Hanover, Knox, Liverpool, Madison, Middleton, Perry, Salem, St. Clair, Unity, Washington, Wayne, West, and Yellow Creek; Villages of Columbiana, Lisbon, Summitville, Hanoverton, Rogers, Washingtonville, Leetonia, New Waterford, Salineville, and Wellsville; Cities of Salem, and East Palestine; Columbiana County; and Columbiana County Park District.  Budget Commission ULGF & ULGRAF.  Dissolving Stay and Ordering Appellant to Show Cause.

 

2005-M-238        Ameritech Publishing, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax.  Revising Pre-Hearing Schedule.

 

2005-A-331         Board of Education of the South-Western City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Minnesota Mining & Manufacturing Co.  Real Property Tax.  Show Cause.

 

2005-V-363, 2005-V-364, 2005-V-385

                          Board of Education for the Orange City School District v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and General Mills Restaurants, Inc.  Real Property Tax.  Granting Board of Education’s Motion to Compel.

 

2005-B-424         Overland Associates v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Strongsville Board of Education.  Real Property Tax.  Granting Motion to Compel.

 

2005-T-454         Mark W. Michel v. Erie County Board of Revision, Erie County Auditor, and the Margaretta Local School District Board of Education.  Real Property Tax.  Show Cause.

 

2005-T-586         John Blair v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Show Cause.

 

2005-M-696 through 2005-M-698

                          Ameriwood Industries, Inc. v. Seneca County Board of Revision and the Seneca County Auditor.  Real Property Tax.  Consolidating Appeals.