OHIO BOARD OF TAX APPEALS

12:00 P.M. WEDNESDAY

November 23, 2005

MERIT DOCKET

2004-B-1307 Canton City School District Board of Education v. Stark County Board of Revision, Stark County Auditor, and Earl J. Luttner. Real Property Tax. Value found. Board members concur.

2005-R-391 M.L. Criswell v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.

2005-A-434 David Racine v. William W. Wilkins, Tax Commissioner of Ohio. Sales Tax Personal Liability. Tax Commissioner affirmed. Board members concur.

2005-A-435 Shirley Gallops v. William W. Wilkins, Tax Commissioner of Ohio. Sales Tax Personal Liability. Tax Commissioner affirmed. Board members concur.

2005-P-519 Faik F. Mohammed v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Penalty Remission. Appeal dismissed. Board members concur.

2005-T-646 Alfieri Trucking & Contracting, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax: Penalty Abatement. Tax Commissioner affirmed. Board members concur.

2005-T-647 Alfieri Brothers Materials Supply Co. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax: Penalty Abatement. Tax Commissioner affirmed. Board members concur.

2005-R-666 Rootstown Local School District Board of Education v. Portage County Board of Revision, Portage County Auditor, and PEC Management II. Real Property Tax. Remanded – with instructions. Board members concur.

2005-B-865 W. J. Bergen v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. BOR affirmed. Board members concur.

DISMISSALS AND STIPULATIONS

2003-V-1348, 2004-V-411

Allegiance Telecom of Ohio, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Dismissed. Board members concur.

2004-V-374 PZF, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Maple Heights School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-B-833, 2004-B-1020 through 2004-B-1022

Timber Lake Apartments Limited Partnership v. Lorain County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2004-V-1251 400 West TUSC Community Urban Redevelopment Corp. and Charter One Bank, N.A. d/b/a Charter One Bank v. Stark County Board of Revision, Stark County Auditor, and the Canton City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-P-1270 Roc Syl Associates v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-R-1292, 2004-R-1293

Westlake City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Twin Towers, Ltd. Real Property Tax. Stipulated. Board members concur.

2004-V-1368 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-B-1435 McDonald’s Corporation v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2004-B-1436 McDonald’s Corporation v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2005-M-229 Cleveland Fed. Sav. & Loan Assoc. aka Dollar Bank, and Colonial MarketPlace, LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-V-325, 2005-V-334, 2005-V-335

Kensington Partners Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Westlake Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-M-569 Lima City School District Board of Education v. Allen County Board of Revision and the Allen County Auditor. Real Property Tax. Dismissed. Board members concur.

2005-R-571 Lima City School District Board of Education v. Allen County Board of Revision, Allen County Auditor, and City of Lima. Real Property Tax. Dismissed. Board members concur.

2005-R-737 South-Western Publishing Inc. v. Hamilton County Board of Revision, Hamilton County Auditor, and Cincinnati City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-B-1034 Dublin City School District Board of Education v. William W. Wilkins, Tax Commissioner of Ohio and DMF of Ohio, Inc. Real Property Tax Exemption. Dismissed. Board members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2004-B-1286 HK New Plan Exchange v. Stark County Board of Revision, Stark County Auditor, Jackson Local School District Board of Education and Plain Local School District Board of Education. Real Property Tax. Denying Motion to Dismiss.

2005-A-977 Board of Education of the Westerville City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Charles A. & B. Gayle Moon. Real Property Tax. Compelling Discovery.

2005-A-1456, 2005-A-1470, 2005-A-1471

Milkmart Property II, LLC as successor by Merger to Milkmart Property XXXII, LLC and Bedford Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidating Appeals.

2005-R-1460, 2005-R-1461

Gerald Miller and John C. Lombard, Co-Trustees of 1988 Kettering Tower Building Trust v. Montgomery County Board of Revision, Montgomery County Auditor, and Dayton School District Board of Education. Real Property Tax. Consolidating Appeals.