OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

October 28, 2005

MERIT DOCKET

2001-T-162, 2001-T-163, 2001-T-1105, 2001-T-1106

City of Reynoldsburg v. Licking County Budget Commission; the Townships of Bennington, Bowling Green, Burlington, Eden, Etna, Fallsbury, Franklin, Granville, Hanover, Harrison, Hartford, Hopewell, Jersey, Liberty, Licking, McKean, Madison, Mary Ann, Monroe, Newark, Newton, Perry, St. Albans, Union, and Washington; the Villages of Alexandria, Buckeye Lake, Granville, Gratiot, Hanover, Hartford, Hebron, Johnstown, Kirkersville, St. Louisville, and Utica; the Cities of Heath, Newark, and Pataskala; and Licking County. Budget Commission (ULGF & ULGRAF). Budget Commission affirmed. Board members concur.

2003-T-116, 2003-T-117

2003-A-1343 Mt. Vernon Ltd. v. Knox County Board of Revision, Knox County Auditor, and Mt. Vernon City School District Board of Education. Real Property Tax. Value found. Board members concur.

2003-A-1344 Vernon Ridge 2 Limited Part. v. Knox County Board of Revision, Knox County Auditor, and Mt. Vernon City School District Board of Education. Real Property Tax. Value found. Board members concur.

2003-T-1496, 2003-T-1497

2003-T-1944 Hamilton Brownfields Redevelopment, LLC v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax Exemption. Tax Commissioner affirmed. Board members concur.

2003-A-2161 Meijer Stores Limited Partnership v. Montgomery County Board of Revision, Montgomery County Auditor, and the Board of Education of the West Carrollton City Schools District. Real Property Tax. Value found. Board members concur.

2005-P-439 Urbco Development of Northeast Ohio, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Sales Tax. Dismissed—lack of jurisdiction. Board members concur.

DISMISSALS AND STIPULATIONS

2004-P-45, 2004-P-122

CB125 LLC, a Missouri LLC and PAR Enterprises of Pitt County, LLC v. Summit County Board of Revision, Summit County Auditor, and the Akron City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-R-279 BRE/HV Properties, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and North Olmsted City District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-V-721 Anthony A. Dattilo v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-M-1051 Cleveland Heights/University Heights School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Maycourt Apartments, LLC. Real Property Tax. Stipulated. Board members concur.

2004-M-1078 Madison Route 20, LLC 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-1102 WSL Seasons Retirement Investors v. Hamilton County Board of Revision, Hamilton County Auditor, and Indian Hill Exempted Village School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-R-1103 WSL Seasons Retirement Investors v. Hamilton County Board of Revision, Hamilton County Auditor, and Indian Hill Exempted Village School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-V-1124 1867 W. Market Street, LLC v. Summit County Board of Revision, the Summit County Auditor, and the Akron City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-B-1128 West Shoregate Center Ltd. 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-G-1144, 2004-G-1145

First States Investors 2550A LLC and Keybank National Association DBA Keybank and Sublessee NKA U.S. Bank v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Garfield Heights City School District. Real Property Tax. Stipulated. Board members concur.

2004-P-1308 Alliance Health Care II, LLC 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.

2004-M-1315 Record Town, Inc. v. Stark County Board of Revision, the Stark County Auditor, and the Jackson Local School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2004-B-1339, 2004-B-1359

The Mentor Industrial Park v. Lake County Board of Revision, Lake County Auditor, and the Mentor City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2004-B-1360 Painesville Township Local School District Board of Education v. Lake County Board of Revision, Lake County Auditor, and Painesville Investment Company. Real Property Tax. Dismissed. Board members concur.

2004-B-1419 Vincent Maisano and Marie Lucille Maisano, Trustees of the Maisano Family Trust v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2004-M-1423 Per Tax Bill: Oaks Dev. Co. (The Oaks at the Woods Company, Inc.) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Westlake Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-P-1425 SIDCO, LLC v. Lake County Board of Revision and the Lake County Auditor. Real Property Tax. Dismissed. Board members concur.

2004-T-1448 Painesville Investment Company v. Lake County Board of Revision, Lake County Auditor, and the Painesville Township School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2004-P-1450 Capital Senior Living ILM-B Inc. v. Stark County Board of Revision, Stark County Auditor, and Plain Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-B-8 Somerset Point Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Shaker Heights Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-V-45 Carl Milstein Trust v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2005-M-103 Dani Family Ltd an OH LLC v. Lucas County Board of Revision, the Lucas County Auditor and Toledo Public Schools Board of Education. Real Property Tax. Dismissed. Board members concur.

2005-B-116 Hal Harker Newell Jr., Nancy Elizabeth Jones, Molly Jane Newell, Morrison Castle Newell v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Mayfield Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-B-129, 2005-B-130

Garfield Alloys Inc., an Ohio Corporation and Mapcoa, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Garfield Heights Board of Revision. Real Property Tax. Stipulated. Board members concur.

2005-B-251, 2005-B-252, 2005-B-253, 2005-B-254

The First Federal Savings & Loan Association of Cleveland, Ohio NKA Charter One Bank, N.A. DBA Charter One Bank, et al. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2005-P-311 Cleveland Housing Network Limited Partnership IX (CHNLP9) v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2005-P-312 Cleveland Housing Network Limited Partnership VIII (CHNLP8) v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2005-P-313 Cleveland Housing Network Limited Partnership VIII (CHNLP8) v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2005-P-314 Cleveland Housing Network Limited Partnership VIII (CHNLP8) v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2005-P-315 Cleveland Housing Network Limited Partnership VIII (CHNLP8) v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2005-P-316 Cleveland Housing Network Limited Partnership VIII (CHNLP8) v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2005-P-317 Cleveland Housing Network Limited Partnership VIII (CHNLP8) v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2005-P-318 Cleveland Housing Network Limited Partnership VIII (CHNLP8) v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2005-P-319 Cleveland Housing Network Limited Partnership VIII (CHNLP8) v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Dismissed. Board members concur.

2005-P-324 Columbia Village Apartments, an Ohio General Partnership (WBR Columbia LLC & RRR Columbia LLC) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and North Olmsted Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-A-345 Sears Roebuck & Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Richmond Heights Local School District. Real Property Tax. Stipulated. Board members concur.

2005-A-419, 2005-A-429, 2005-A-430

The Islander Company, A 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 The Islander Company, A Limited Partnership. Real Property Tax. Stipulated. Board members concur.

2005-A-420, 2005-A-431, 2005-A-432

2005-V-442 Harry L. Burbick v. Columbiana County Board of Revision and the Columbiana County Auditor. Real Property Tax. Stipulated. Board members concur.

2005-P-448 Inner Circle Corporation v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Berea City School District Board of Education (Brookpark). Real Property Tax. Stipulated. Board members concur.

MISCELLANEOUS

2002-R-1393, 2002-R-1394

Veard Kettering Limited Partnership v. Montgomery County Board of Revision, Montgomery County Auditor, Kettering City Schools Board of Education. Real Property Tax. Certification. Board members concur.

2003-J-1358 Duke Realty Limited Partnership v. Hamilton County Board of Revision, the Hamilton County Auditor, and the Sycamore School District Board of Education. Real Property Tax. Certification. Board members concur.

2004-M-1101 Duke Realty, Ohio v. Hamilton County Board of Revision, the Hamilton County Auditor, and the Cincinnati School District Board of Education. Real Property Tax. Denying motion for reconsideration. Board members concur.

2005-P-24 Interstate Lift Trucks, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Use Tax. Remand. Board members concur.

2005-J-128 E.I de Pont de Nemours & Company v. William W. Wilkins, Tax Commissioner of Ohio. Franchise Tax. Remand. Board members concur.

2005-A-1272, 2005-A-1273

Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Michael & Josephine Jedinak. Real Property Tax. Denying motion to quash appeals and consolidating appeals. Board members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2003-P-1139 UBS Financial Services, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Dealer in Intangibles. Overruling motion for status conference and motion to show cause.

2004-P-529, 2005-P-1148

Nordson Corporation v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Denying motion to consolidate.

2004-M-1163, 2004-M-1164, 2004-M-1165

Rose Hill Securities and Rose Hill Burial Park Association v. Summit County Board of Revision, Summit County Auditor, and the Copley-Fairlawn City School District Board of Education. Real Property Tax. Retaining jurisdiction and consolidating appeals.

2004-T-1301* Westlake Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Sturbridge Square Apartments Investors, LLC. Real Property Tax. Denying motion in limine.

2005-T-381 Columbus City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and 2100 Maple Canyon Plaza LLC. Real Property Tax. Approving hearing waiver and scheduling briefs.

2005-R-438 Kmart Corporation v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Scheduling a follow-up mediation date and granting the parties’ request to extend discovery.

2005-B-1174, 2005-B-1175, 2005-B-1232

Berea City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Plaza South Consolidated Limited Partnership. Plaza South Consolidated Limited Partnership v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Berea City School District board of Education. Real Property Tax. Consolidated.

* Issued previously.