OHIO BOARD OF TAX APPEALS

 

12:00 P.M.                                                                                FRIDAY

                                                                                                October 14, 2005

 

MERIT DOCKET

 

2003-T-2131       Sycamore Community School District Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor, and Duke Realty Ohio.  Real Property Tax.  Value found.  Board members concur. 

 

2003-A-2160       Meijer Stores Limited Partnership v. Montgomery County Board of Revision, Montgomery County Auditor, and the Northmont City Schools Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2004-M-533        David G. Knust & Susan L. Purkrabek v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2004-K-891         North Olmsted City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Sikora Investments, LLC.  Real Property Tax.  Value found.  Board members concur. 

 

2005-K-40           Joshua Levin v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2005-A-162         Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor, and S&R Properties of Columbus LLC.  Real Property Tax.  Value found.  Board members concur. 

 

2005-R-197         Jaydee Realty v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Penalty Abatement.  Tax Commissioner reversed.  Board members concur. 

 

2005-K-217         Grace Baptist Church v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Tax Commissioner affirmed in part and reversed in part.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2004-R-590 through 2004-R-598

                          Streetsboro City School District Board of Education v. Portage County Board of Revision, Portage County Auditor, and Boulder Creek Limited Partnership.  Real Property Tax.  Dismissed.  Board members concur.

 

2004-V-754         Georgia Properties Ltd. v. Lorain County Board of Revision, Lorain County Auditor, and the Avon City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2004-A-785         KB Portfolio LLC v. Lorain County Board of Revision, Lorain County Auditor, and the Lorain Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2004-A-791         KB Portfolio LLC v. Lorain County Board of Revision, Lorain County Auditor, and the Clearview Board of Education.  Real Property Tax.  Stipulated.  Board members concur.  

 

2004-V-848, 2004-V-869

                          Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and WYLECO, Inc.  Real Property Tax.  Stipulated.  Board members concur. 

 

2004-V-909         Joan E. Macy, Trustee v. Summit County Board of Revision, the Summit County Auditor, and the Hudson City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2004-V-1013       Heinen’s Inc. v. Lake County Board of Revision and the Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2004-R-1038       Vine East Apartments, Inc. v. Lake County Board of Revision, Lake County Auditor, and Willoughby-Eastlake City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2004-K-1048       Sussex-West Apartments Limited v. Lake County Board of Revision, Lake County Auditor, and Willoughby-Eastlake City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2004-V-1337       11118 Clifton Blvd., LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-V-6            Lakeland Terrace Apts. Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Euclid City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-T-35           Birnbaum Family Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-T-86           Robert B. Bernstein v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Beachwood City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-A-148         Bross Bros. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Garfield Heights Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-A-169         Pramukh, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Lakewood Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-T-170         Georgia Properties Limited, an Ohio Limited Partnership v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-T-177         William G. Pastis, dba Westlake Business Center 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-322        RRR Carlton LLC & WRB Carlton LLC (Per Tax Bill: Carlton Park Ltd. Liab. Co.) v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-A-981, 2005-A-982

                          Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Michael & Josephine Jedinak.  Real Property Tax.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2002-J-2058 through 2002-J-2077, 2003-J-27, 2003-J-28

                          Theodore W. Terry and Cynthia A. Terry v. Erie County Board of Revision and Erie County Auditor.  Real Property Tax.  Certification.  Board members concur. 

 

2003-R-1810       Time Warner Entertainment Co., LP v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Denying appellee’s motion for reconsideration.  Board members concur. 

 

2004-R-440*       Ronnie C. and Laurie A. Rector v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Denying appellants’ motion for reconsideration.  Board members concur. 

 

2004-P-757*       Cobblestone Square Company Ltd. Liab. Co. v. Lorain County Board of Revision, Lorain County Auditor, and Sheffield-Sheffield Lake City School District Board of Education.  Real Property Tax.  Denying motion for reconsideration of order overruling continuance request.  Board members concur. 

 

2004-T-1379       General Electric Company v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Remand.  Board members concur. 

 

2004-T-1380       GE Quartz, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Remand.  Board members concur. 

 

2004-T-1381       GE Engine Services, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Remand.  Board members concur. 

 

2004-T-1382       GE Lighting, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Remand.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2004-P-756, 2004-P-757*

                          Cobblestone Square Company Ltd. Liab Co. and Cobblestone Square II Limited Liability Co. v. Lorain County Board of Revision, Lorain County Auditor, and Sheffield-Sheffield Lake City School District Board of Education.  Real Property Tax.  Overruling continuance requests. 

 

2005-M-533        Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cosmo Rome, Ltd.  Real Property Tax.  Compelling discovery. 

 

2005-R-591         Cummins Property Services, LLC v. Franklin County Board of Revision, Franklin County Auditor, and Worthington City School District Board of Education.  Real Property Tax.  Granting motion to compel discovery. 

 

2005-R-666         Rootstown Local School District Board of Education v. Portage County Board of Revision, Portage County Auditor, and Cleveland Municipal Schools PEC Management II.  Real Property Value.  Requiring PEC Management II to show cause. 

 

*   Issued Previously