OHIO BOARD OF TAX APPEALS

 

12:00 P.M.                                                                    FRIDAY

                                                                                    November 4, 2005

 

 

MERIT DOCKET

 

2004-M-622        Wenk Family Limited Partnership v. Portage County Board of Revision, the Portage County Auditor, and the Streetsboro City School District Board of Education.  Real Property Tax.  Value found.  Board members concur.

 

2005-T-284         Red Rose, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Tax Commissioner affirmed.  Board members concur.

 

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.  BOR affirmed.  Board members concur.

 

2005-V-719         Springfield City School District Board of Education v. Clark County Board of Revision, the Clark County Auditor, and BAP Properties LLC.  Real Property Tax.  Remanded – with instructions.  Board members concur.

 

2005-M-1002      Eldon E. Horner, TTEE v. Hancock County Board of Revision and the Hancock County Auditor.  Real Property Tax.  Appeal dismissed.  Board members concur.

 

 

DISMISSALS AND STIPULATIONS

 

2004-M-755        Sears Roebuck & Co. v. Lorain County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur.

 

2004-M-880        Richard Grice v. Lake County Board of Revision, Lake County Auditor, and Willoughby-Eastlake City District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2004-M-1027      Hunt Club Limited Partnership v. Summit County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur.

 

2004-T-1068       Nordonia Hills City School District Board of Education v. Summit County Board of Revision, Summit County Auditor, Sacco of Macedonia LLC, and Golden Link LLC.  Real Property Tax.  Dismissed.  Board members concur.

 

2004-V-1287       Normandy Associates Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Rocky River City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2004-K-1338       337 East Street Properties, LLC v. Lake County Board of Revision, the Lake County Auditor, and the Willoughby-Eastlake City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2004-V-1351       Kemper House-Mentor, Inc. v. Lake County Board of Revision, the Lake County Auditor, and the Mentor Exempted Village District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2004-K-1390       Westlake Office Associates Ltd. Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Westlake Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2004-B-1395       DCA Industrial Property v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Solon Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2004-V-1430       Franklin Blvd. Nursing Home 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-R-134         SVH Realty, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-T-246, 2005-T-256

                          Charter One Bank, F.S.B., nka Charter One Bank, NA. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Maple Heights Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-V-277         Janaki Inc. v. Franklin County Board of Revision, Franklin County Auditor, and the Dublin City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-T-321         Fairpark Company Limited Liability Company v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-T-949         GC Acquisition Corp. v. Hamilton County Board of Revision, the Hamilton County Auditor, and Oak Hill Local School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

 

MISCELLANEOUS

 

2002-A-1152       Athens County Auditor v. Thomas M. Zaino, Tax Commissioner of Ohio and Lee & L’Heureaux Properties.  Real Property Tax Exemption.  Certification.  Board members concur.

 

2002-N-1836       Corporate Property Associates v. Wood County Board of Revision and the Wood County Auditor.  Real Property Tax.  Certification.  Board members concur.

 

2003-V-143, 2003-V-144, 2003-V-150

                          Board of Education for the Berea City School District and Manlaw Investment Company, Ltd. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Certification.  Board members concur.

 

2003-A-966         Katherine A. Hardy, Lungo Trustee, & Lungo Development Company, Inc. v. Delaware County Board of Revision, Delaware County Auditor, and the Board of Education of the Delaware City School District.  Real Property Tax CAUV.  Certification.  Board members concur.

 

2003-T-1355       Mason City School District Board of Education v. Warren County Board of Revision, Warren County Auditor, and Duke Realty Ohio.  Real Property Tax.  Certification.  Board members concur.

           

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

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.  Finding Jurisdiction.

 

2005-A-498         50 E. 11th Avenue, LLC v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City Schools Board of Education.  Real Property Tax.  Granting Motion to Intervene.

 

2005-V-607, 2005-V-620 through 2005-V-622

                          RA2 Brookpark, LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Berea City School District Board of Education.  Real Property Tax.  Granting Motion to Compel.

 

2005-B-667         Rootstown Local School District Board of Education v. Portage County Board of Revision, Portage County Auditor, and Frank T. Polumbo, Trustee.  Real Property Tax.  Show Cause.