OHIO BOARD OF TAX APPEALS

 

12:00 P.M.                                                                    THURSDAY

                                                                                    December 22, 2005

 

MERIT DOCKET

(No merit decisions will be announced today.)

 

 

DISMISSALS AND STIPULATIONS

 

2003-P-1769 through 2003-P-1771

                          Republic Engineered Products LLC v. Lorain County Board of Revision, Lorain County Auditor, and the Lorain City School District Board of Education.  Real Property Tax.  Voluntary Dismissal.  Board members concur.

 

2004-V-768         3591 Park East, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Beachwood City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2004-T-1133       White Pond Associates, Ltd. v. Summit County Board of Revision, the Summit County Auditor, and the Akron Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2004-V-1220       Red Elm, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Westlake School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2004-T-1259       Mid-States Development Corp. v. Franklin County Board of Revision, Franklin County Auditor, and the Columbus City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-R-38           Harbor Court Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Rocky River School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-V-92           Westlake Health Campus Association, UHHS/CSAHS LP, and Campus Medical Arts, LTD. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Westlake School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-A-94           EQI Equity Financing Partnership III L.P. v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Dublin City Schools District.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-P-118         Spectorsky, Brooke E., Spectorsky, Michele B. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-A-149         Statesman II Apartments, Inc. (as per tax bill Statesman Apartments Development Company II) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Shaker Heights Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-M-223        Lion One Inc. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-P-225, 2005-P-200, 2005-P-199

                          Lessors to Industry II, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Berea Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-A-272, 2005-A-273, 2005-A-275

                          Board of Education for the Orange City School District and Red Lobster Inns of America Inc. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

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.  Dismissed.  Board members concur.

 

2005-V-363, 2005-V-364, 2005-V-385

                          Orange City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and General Mills Restaurants, Inc.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-P-403         Jesus Claudio 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-418, 2005-R-427, 2005-R-428

2005-R-479, 2005-R-480

                          Richmond-Solon Development Corp. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bedford Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-V-541         Franchise Operations, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Parma City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-A-543         Franchise Operations, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the North Olmsted City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-P-572         Lima City School District Board of Education v. Allen County Board of Revision, Allen County Auditor, and St. Rita’s Medical Center.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-A-655         United Truck and Car Wash Co., Inc. An Ohio Corp., dba United Truc[k] Stop 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-R-685         Phillibert Properties, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Heights/University Heights Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-T-824         Amitel Middleburg Heights Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Berea City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-V-958         1340 Investments, LLC v. Lake County Board of Revision, and the Lake County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-V-961         1340 Investments, LLC v. Lake County Board of Revision, and the Lake County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-M-1121      Brunswick City School District Board of Education v. Medina County Board of Revision, the Medina County Auditor and Hickory Hills Apartments, L.P.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-M-1123      Brunswick City School District Board of Education v. Medina County Board of Revision, the Medina County Auditor and Hickory Hills Apartments, L.P.  Real Property Tax.  Dismissed.  Board members concur.

 

 

MISCELLANEOUS

 

2003-M-1741      Geraldine Dennis v. Knox County Board of Revision and the Knox County Auditor.  Real Property Tax.  Certification.  Board members concur.

 

2005-V-100         Strategic HR Partners Inc., Neighborhood Assn. v. William W. Wilkins, Tax Commissioner of Ohio.  Sales and Use Tax.  Remand.  Board members concur.

 

2005-M-879        Gloria J. Rendt v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Remand.  Board members concur.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

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

                          Berea City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Hopkins Partners.  Real Property Tax.  Denying Motion to Compel and Request for Extension of Time.

 

2005-A-1178       Board of Education of the Hilliard City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Sunningdale Corporation.  Real Property Tax.  Compelling Discovery.

 

2005-A-1198       Troy Woodall v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City Schools District.  Real Property Tax.  Compelling Discovery.

 

2005-R-1227       Stratford Income Properties, L.P. v. Hamilton County Board of Revision, Hamilton County Auditor, and Winton Woods City School District Board of Education.  Real Property Tax.  Granting Motion to Compel Discovery.

 

2005-R-1600       Milacron, Inc. v. City of Cincinnati Income Tax Board of Review and Teresa M. Gilligan, Income Tax Commissioner, City of Cincinnati.  Municipal Income Tax.  Granting the City’s Motion for Additional Time to Certify the Record.