OHIO BOARD OF TAX APPEALS

 

12:00 P.M.                                                                    FRIDAY

                                                                                    November 18, 2005

 

 

CORRECTED

MERIT DOCKET

 

2004-K-1213       Board of Education of the Hilliard City School District v. Franklin County Board of Revision, Franklin County Auditor, and CRV-IV Cemetery Road Limited.  Real Property Tax.  Value found.  Board members concur.

 

2005-P-191         Cogent Internet Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax Penalty Abatement.  Tax Commissioner affirmed.  Board members concur.

 

2005-P-192         Cogent Internet Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax Penalty Abatement.  Tax Commissioner affirmed.  Board members concur.

 

2005-P-600         General Electric Capital Corporation v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Dismissed – lack of jurisdiction.  Board members concur.

 

2005-P-1150       Donna J. Schopp v. Summit County Board of Revision and the Summit County Auditor.  Real Property Tax.  Appeal dismissed.  Board members concur.

 

 

DISMISSALS AND STIPULATIONS

 

2003-V-1351, 2004-V-419

                          Nextel West Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio.  Public Utility Property Tax.  Dismissed.  Board members concur.

 

2004-T-645         Woodview Apartments Partnership v. Portage County Board of Revision, Portage County Auditor, and the Streetsboro City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2004-T-1335       Northmark Associates LLC v. Lake County Board of Revision, Lake County Auditor, and the Willoughby-Eastlake Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2004-M-1371      Wolf City Development LTD v. Lake County Board of Revision, the Lake County Auditor and Willoughby-Eastlake City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-T-4             Glenn K. Franko and Desiree E. Marble v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-M-21, 2005-M-22

                          Harborview Investments, LTD v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Cleveland Municipal School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-T-133         Fairmont Circle Apartments v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Shaker Heights Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-V-145, 2005-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.

 

2005-T-203         Suzanne Morphy Backus, Trustee v. Cuyahoga County Board of Revision.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-A-262         Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor, and 21 East State Street Limited Partnership.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-V-292         Uzelac Property, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Fairview Park School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-M-444, 2005-M-445

                          Board of Education for the Orange City School District v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Marotta Glazer Realty Co.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-P-477         William H. Heller Trustee d/b/a Euclid Richmond Shopping Center v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Euclid City School District Board of Education.  Real Property Tax.  Voluntary Dismissal.  Board members concur.

 

2005-T-559         Cuyahoga Savings Association, nka Charter One Bank, N.A. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Chagrin Falls Exempted Village School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-R-562         RRR Ohio LLC & WBR Ohio LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Berea Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-A-564         Eagles Place Company Ltd. (Per Tax Bill: Blake S. Prestley, et al.) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the North Olmsted Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-T-573         Lima City School District Board of Education v. Allen County Board of Revision, Allen County Auditor, and Allen County Board of Commissioners.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-K-639         The Ohio Bell Telephone Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Chagrin Falls Exempted School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-V-656         Frank Farinacci v. Geauga County Board of Revision and the Geauga County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-A-665         Richard and Cynthia Alden v. Lake County Board of Revision, Lake County Auditor, and Painesville Township Local School District.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-A-740         Solon Properties, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Solon Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-V-1350       California State Teachers Retirement System v. Hamilton County Board of Revision, Hamilton County Auditor, and Princeton City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

 

MISCELLANEOUS

 

2003-B-2039*     Raintree Golf, LLC v. Summit County Board of Revision and Summit County Auditor.  Real Property Tax.  Granting motion for reconsideration.  Board members concur.

 

2003-B-2040*     Raintree Golf, LLC v. Summit County Board of Revision and Summit County Auditor.  Real Property Tax.  Granting motion for reconsideration.  Board members concur.

2005-T-284         Red Rose, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Vacating Decision and Order, and Scheduling Hearing.  Board members concur.

 

2005-A-490*       Medusa Associates Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bedford Board of Education.  Real Property Tax.  Retaining jurisdiction.  Mr. Eberhart and Mr. Dunlap concur.  Ms. Margulies dissents.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2003-K-1946, 2004-K-606

2003-K-1947, 2004-K-607

                          ANR Pipeline Company v. William W. Wilkins, Tax Commissioner of Ohio and Tennessee Gas Pipeline Company v. William W. Wilkins, Tax Commissioner of Ohio.  Public Utility Personal Property Tax.  Granting Motion Pro Hac Vice and Acknowledging Substitution of Counsel.

 

2005-P-551, 2005-P-554, 2005-P-555

                          Daus-Mitzel/Ken Mar, Ltd., 100-300 Ken-Mar, LLC, An Ohio Limited Liability Company, and Carl L. Mitzel, Trustee – Treeworth v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Brecksville-Broadview Heights Board of Education.  Real Property Tax.  Denying Motion to Consolidate.

 

2005-K-578, 2005-K-579

                          Trunkline Gas Company v. William W. Wilkins, Tax Commissioner of Ohio and Panhandle Eastern Pipe Line Company v. William W. Wilkins, Tax Commissioner of Ohio.  Public Utility Personal Property Tax.  Consolidating Appeals.

 

2005-R-799         BTF Cincinnati Corp. v. Hamilton County Board of Revision, Hamilton County Auditor, and Oak Hills Local School District Board of Education.  Real Property Tax.  Granting Motion to Compel Discovery.

 

2005-M-809        Gaelic Financial Services, LLC v. Clermont County Board of Revision, the Clermont County Auditor, and West Clermont Local School District Board of Education.  Real Property Tax.  Compelling Discovery.

 

2005-T-1071 through 2005-T-1095

                          Kraft Foods North America, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Consolidating Appeals.

 

2005-P-1244, 2005-P-1307

                          NBC USA Housing Inc. Seven v. Elyria City Schools Board of Education v. Lorain County Board of Revision and the Lorain County Auditor.  Real Property Tax.  Consolidating Appeals.

 

2005-P-1251, 2005-P-1305

                          Lorain Green Ltd. Part., an Ohio Part. v. Lorain City School District Board of Education v. Lorain County Board of Revision and the Lorain County Auditor.  Real Property Tax.  Consolidating Appeals.

 

 

*Corrected