OHIO BOARD OF TAX APPEALS

 

12:00 P.M.                                                                    THURSDAY

                                                                                    November 10, 2005

 

MERIT DOCKET

 

2004-V-257         12610 Kirby Avenue LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education.  Real Property Tax.  Value found.  Mr. Eberhart and Mr. Dunlap concur.  Ms. Margulies dissents. 

 

2004-A-287, 2004-A-288

                          Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and First Interstate Hawthorne Ltd.  Real Property Tax.  Value found.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap dissents. 

 

2004-K-600         Streetsboro City School District Board of Education v. Portage County Board of Revision, Portage County Auditor and Ken Leighton Properties, LLC.  Real Property Tax.  Value found.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap concurs separately. 

 

2004-A-767         Cincinnati School District Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor, and 525 Vine Street LLC.  Real Property Tax.  Value found.  Board members concur. 

 

2004-R-1161       KB Learning Centers, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Use Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2004-R-1400       Cambridge City School District Board of Education v. Guernsey County Board of Revision, Guernsey County Auditor, and Mosser Enterprises, Inc.  Real Property Tax.  Value found.  Board members concur.

 

2005-P-583         Shiverin Bear Ent. LLC v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  BOR affirmed.  Board members concur. 

 

2005-T-586         John Blair v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2004-P-37           Veard Kettering Limited Partnership v. Montgomery County Board of Revision, Montgomery County Auditor, and the Kettering City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2004-V-145, 2004-V-146

                          Charles J. Sims, Trustee 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-910        Macy E Gilbert & Macy Joan E Trustee v. Summit County Board of Revision, Summit County Auditor, and the Hudson City School District.  Real Property Tax.  Stipulated.  Board members concur. 

 

2004-R-1064       Deepwood North Co. v. Lake County Board of Revision, Lake County Auditor, and Mentor Exempted Village School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2004-M-1277      Worthington City School District Board of Education v. Franklin County Board of Revision, the Franklin County Auditor, and Continental Properties.  Real Property Tax.  Stipulated.  Board members concur. 

 

2004-M-1300      Savannah Commons Limited Partnership, an Ohio Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Westlake Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2004-P-1348, 2004-P-1349, 2004-P-1350, 2004-P-1426

                          Republic Engineered Products, Inc. v. Lorain County Board of Revision, Lorain County Auditor, and Lorain City School District Board of Education.  Lorain City School District Board of Education v. Lorain County Board of Revision, Lorain County Auditor, and Republic Engineered Products, Inc.  Real Property Tax.  Stipulated.  Board members concur. 

 

2004-V-1367       Martin J. Belich 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-A-1369       First Federal Savings & Loan Association Willoughby nka Charter One Bank, N.A. dba Charter One Bank 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. 

 

2005-R-201, 2005-R-218

                          The Ohio Bell Telephone Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and North Olmsted City School District Board of Education.  North Olmsted City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and The Ohio Bell Telephone Company.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-M-248        JG Worthington Hotel Ltd. v. Franklin County Board of Revision, the Franklin County Auditor, and the Worthington City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-A-249, 2005-A-271

                          Flagship Trading Corp. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-V-341         Central National Bank of Cleveland NKA Keybank National Association v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Rocky River School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-P-472         Kennametal, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Solon City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-R-491, 2005-R-492

                          Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Washington Cleaners, and Immaculate Dry Cleaners.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-P-520         Yvonne E. Mahon v. Columbiana County Board of Revision and the Columbiana County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-B-869         Robert E. Stimpert v. Holmes County Board of Revision and Holmes County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-A-1463       Board of Education of the Rocky River City Schools v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Women’s Federal Savings & Loan Association nka Charter One Bank, N.A., dba Charter One Bank.  Real Property Tax.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2002-V-1607       Village Condominium Owners Association v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Certification.  Board members concur. 

 

2002-T-2024, 2002-T-2158

                          Elyria City Schools Board of Education v. Lorain County Board of Revision, Lorain County Auditor, and Cobblestone Square Co., Ltd.  Cobblestone Square Co., Ltd. v. Lorain County Board of Revision, Lorain County Auditor, and Elyria City Schools Board of Education.  Real Property Tax.  Certification.  Board members concur. 

 

2003-M-1404, 2003-M-1405, 2003-M-1406,

2003-M-1407, 2003-M-1411, 2003-M-1412

                          ARFO Columbus, LLC, et al., Continent Village, LLC, Continent French Quarter and Continent Commercial I, LLC v. Franklin County Board of Revision, the Franklin County Auditor and Board of Education of the Columbus City Schools.  Real Property Tax.  Certification.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2005-T-499         81-93 Chittenden Avenue LLC v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City School District Board of Education.  Real Property Tax.  Granting motion to intervene and extending discovery period. 

 

2005-T-506         152 Chittenden LLC v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City School District Board of Education.  Real Property Tax.  Granting motion to intervene and extending discovery period. 

 

2005-R-549         Meijer Stores Limited Partnership v. Erie County Board of Revision, Erie County Auditor, and Perkins Local Schools Board of Education.  Real Property Tax.  Granting motion to compel discovery. 

 

2005-M-1029, 2005-M-1030, 2005-M-1042

                          Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Hopkins Partners.  Hopkins Partners v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Berea City School District Board of Education.  Real Property Tax.  Consolidated. 

 

2005-A-1233, 2005-A-1325

                          Per Tax Bill:  Holiday Inn of Elyria, a Limited Partnership (ELY Associates T/A Holiday Inn of Elyria-Lorain-an Ohio Ltd. Part.) v. Lorain County Board of Revision, Lorain County Auditor, and Board of Education of the Elyria City Schools.  Board of Education of the Elyria City Schools v. Lorain County Board of Revision, Lorain County Auditor, and Per Tax Bill:  Holiday Inn of Elyria, a Limited Partnership (ELY Associates T/A Holiday Inn of Elyria-Lorain-an Ohio Ltd. Part.).  Real Property Tax.  Consolidated.