OHIO BOARD OF TAX APPEALS

 

12:00 P.M.                                                                    FRIDAY

                                                                                    December 2, 2005

 

MERIT DOCKET

 

2003-M-1100, 2003-M-1101

                          AAP St. Marys Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio.  Personal Property Tax.  Tax Commissioner affirmed in part and reversed in part—remanded.  Board members concur. 

 

2004-M-515        Barrett Mortgage Services, Inc. v. Delaware County Board of Revision, the Delaware County Auditor, and the Board of Education of the Olentangy Local Schools.  Real Property Tax.  Value found.  Board members concur. 

 

2004-A-1171       Board of Education of the Olentangy Local Schools v. Delaware County Board of Revision, Delaware County Auditor, and 8288 Green Meadows Drive (Columbus) Associates, LLC.  Real Property Tax.  Value found.  Board members concur. 

 

2004-P-1439       Las-Stik Manufacturing Co. v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Tax Commissioner affirmed.  Board members concur. 

 

2005-P-298         Promold Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax Penalty Abatement.  Tax Commissioner reversed—remanded.  Board members concur. 

 

2005-A-1021       Harold Curtis Raffle Jr. and Venus Maire Raffle v. Columbiana County Board of Revision and Columbiana County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2005-V-1111       Ohio District of the Lutheran Church Missouri Synod v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Tax Commissioner affirmed.  Ms. Margulies and Mr. Dunlap concur.  Mr. Eberhart not participating. 

 

2005-M-1207      James R. Spicer v. Butler County Board of Revision and the Butler County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2004-P-649         Dublin City School District Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and New Plan Excel Realty Trust.   Real Property Tax.  Stipulated.  Board members concur. 

 

2004-P-756         Cobblestone Square II Limited Liability Co. v. Lorain County Board of Revision, Lorain County Auditor, and Sheffield-Sheffield Lake City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2004-P-757         Cobblestone Square Company Ltd. Liab. Co. v. Lorain County Board of Revision, Lorain County Auditor, and Sheffield-Sheffield Lake City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2004-A-908         Ireland Lawrence, Ltd., A Florida Limited Partnership v. Lawrence County Board of Revision and Lawrence County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2004-M-1245      Cleveland Heights/University Heights City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Lechko/Noble Property Management LLC.  Real Property Tax.  Dismissed.  Board members concur. 

 

2004-A-1447       Board of Education of the Independence City Schools v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and 26th Street Corporation.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-A-62           AERC Country Club, Inc. v. Lucas County Board of Revision, Lucas County Auditor, and Toledo Public Schools Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-P-231, 2005-P-232

                          Reliance Electric and Engineering Co. 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-V-258         PJM Real Estate, LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Berea Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-A-347         Cincinnati School District, Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor, and Lincoln School Partners, LLC.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-M-502        Heights LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Heights/University Heights Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-M-575        Richard W. Krumreig v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Lakewood School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-B-686*       Cincinnati School District Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor, and 8th and Linn Hospitality, LLC.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-M-696, 2005-M-697, 2005-M-698

                          Ameriwood Industries, Inc. v. Seneca County Board of Revision and the Seneca County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-A-1419       Board of Education of the Kettering City Schools v. Montgomery County Board of Revision, Montgomery County Auditor, and John W. Berry, Jr.  Real Property Tax.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

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.  Vacating decision and order, and requiring the BOR to supplement the record.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2004-P-1306       Canton City School District Board of Education v. Stark County Board of Revision, Stark County Auditor, and Tri-State Realty Co. 1987 L/P.  Real Property Tax.  Finding jurisdiction. 

 

2005-T-135 through 2005-T-144*

                          OREO Corp. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Denying continuance request. 

 

2005-P-333, 2005-P-1399

                          RMI Titanium Company v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Granting motion to continue and motion to set consecutive hearings; Denying motion to consolidate. 

 

2005-B-577         James A. and Elaine A. Grissom v. Noble County Board of Revision, Noble County Auditor and Noble Local School District Board of Education.  Real Property Tax.  Show cause. 

 

2005-T-631, 2005-T-641

                          Consortium for Economic & Community Development, Inc., Hough Area Dev. Corp., and Amesbury Rosalind Estates v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Consolidating appeals and confirming hearing date. 

 

2005-R-690, 2005-R-699, 2005-R-700, 2005-R-701, 2005-R-702

                          Techpark 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 Techpark Limited Partnership.  Real Property Tax.  Consolidated. 

 

2005-R-690, 2005-R-699, 2005-R-700, 2005-R-701, 2005-R-702

                          Techpark Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Berea City School District Board of Education.  Real Property Tax.  Granting motion to compel discovery. 

 

2005-B-692         James J. Pfeiffer v. Portage County Board of Revision and Portage County Auditor.  Real Property Tax.  Requiring parties to show cause. 

 

2005-B-1100       John C. Errett v. Hancock County Board of Revision and Hancock County Auditor.  Real Property Tax.  Requiring appellant to show cause.

 

2005-T-1318, 2005-T-1324

                          Green Circle Growers, Inc. and Firelands Local School District Board of Education v. Lorain County Board of Revision and Lorain County Auditor.  Real Property Tax.  Consolidating appeals. 

 

2005-T-1323, 2005-T-1365

                          Amherst Exempted Village School District Board of Education v. Lorain County Board of Revision, Lorain County Auditor, and Lorain Country Club, Ltd.  Real Property Tax.  Consolidating appeals. 

 

2005-M-1439      Jack B. Needles v. Hancock County Board of Revision and the Hancock County Auditor.  Real Property Tax.  Requiring appellant to show cause. 

 

*   Issued Previously