OHIO BOARD OF TAX APPEALS

 

12:00 P.M.                                                                    FRIDAY

                                                                                    January 6, 2006

 

MERIT DOCKET

 

2002-A-1925, 2002-A-2019

2004-A-843, 2004-A-851

                          Seven Seventeen HB Philadelphia No. 2 and the Board of Education of the Columbus City School District v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2003-T-633, 2003-T-648, 2003-T-649

                          Volibar Realty Company, and Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2004-V-73           Dayton School District Board of Education v. Montgomery County Board of Revision, the Montgomery County Auditor, and Wayno, LLC.  Real Property Tax.  Value found.  Board members concur.

 

2004-R-166         Girl Scouts – Great Trail Council v. J. Patrick McAndrew, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Tax Commissioner reversed.  Mr. Eberhart and Mr. Dunlap concur.  Ms. Margulies dissents.

 

2004-V-393         Cameo Countertops, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Use Tax.  Tax Commissioner affirmed.  Board members concur.

 

2004-B-408         William R. O’Neil v. William W. Wilkins, Tax Commissioner of Ohio.  Sales and Use Tax.  Tax Commissioner affirmed.  Board members concur.

 

2004-V-502         Broad & Jackson Ltd. v. Ashtabula County Board of Revision, Ashtabula County Auditor, and the Conneaut Area City School District Board of Education.  Real Property Tax.  Value found.  Board members concur.

 

2004-R-641         Mark Menges v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2004-M-884        Glenn E. Holzhauser v. Erie County Board of Revision and the Erie County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2004-M-1092      Roth, Blair, Roberts, Strasfeld & Lodge v. William W. Wilkins, Tax Commissioner of Ohio.  Income Withholding Tax.  Tax Commissioner reversed.  Board members concur.

 

2005-R-293         R & R Development, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bedford Board of Education.  Real Property Tax.  Value found.  Board members concur.

 

2005-B-667         Rootstown Local School District Board of Education v. Portage County Board of Revision, Portage County Auditor, and Frank T. Polumbo, Trustee.  Real Property Tax.  Remanded – with instructions.  Board members concur.

 

2005-T-784         Paul A. Dankovich v. Portage County Board of Revision and Portage County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2005-M-1439      Jack B. Needles v. Hancock County Board of Revision and the Hancock County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

 

DISMISSALS AND STIPULATIONS

 

2004-R-719         Brunswick City School District Board of Education v. Medina County Board of Revision, Medina County Auditor, and Nata-Lea, LLC.  Real Property Tax.  Stipulated.  Board members concur.

 

2004-V-895         Vermilion City School District Board of Education v. Erie County Board of Revision, Erie County Auditor, and Vermilion Housing Corporation.  Real Property Tax.  Stipulated.  Board members concur.

 

2004-T-1158       Key Real Estate, Ltd. v. Erie County Board of Revision, Erie County Auditor, and the Sandusky City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2004-V-1197       Westcreek Company an Ohio General Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Independence School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2004-P-1291       Wayview Estates Associates, An Ohio General Partnership v. Stark County Board of Revision, Stark County Auditor, and the 16-Jackson Twp-Jackson LSD School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-P-9             Diplomat Apartment Associates v. Stark County Board of Revision, Stark County Auditor, and the 02-Canton City-Canton CSD School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-A-33           Target Corporation, A Minnesota Corporation v. Lucas County Board of Revision, Lucas County Auditor, and the Board of Education for Springfield Local Schools.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-T-46           Metropolitan Life Insurance Company v. Lucas County Board of Revision, Lucas County Auditor, and the Monclova Twp Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-P-150         Statesman II Apartments, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Shaker Hts. Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-T-187         Medwest, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Rocky River Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-P-247         Society National Bank nka Key Bank National Association (Key Corp.) v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-P-370, 2005-P-372, 2005-P-373

                          Lawrence Stovicek, Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Orange Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-R-378         AERC Lake Forest, Inc. v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-M-389        Miller Investment Co. v. Franklin County Board of Revision, the Franklin County Auditor and South-Western City Schools Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-M-535        Frank & Charisse A. Traska v. Medina County Board of Revision and the Medina County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-P-542         Franchise Operations, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Mayfield City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-R-545         The Ohio Bell Telephone Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Euclid Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-P-565         First States Investors 2550A LLC and Lessee Keybank National Association (Key Corp.) v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-T-590         R.L. Richards, Tr./Cummins Property Services, LLC v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Worthington City School District.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-T-609         Parker Hannifin Corp. v. Lake County Board of Revision, Lake County Auditor, and the Wickliffe School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-R-652         Colfor Manufacturing Inc. v. Carroll County Board of Revision, Carroll County Auditor, and Brown Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-T-703         Streetsboro City School District Board of Education v. Portage County Board of Revision, Portage County Auditor, and VINI Partnership.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-T-707         Streetsboro City School District Board of Education v. Portage County Board of Revision, Portage County Auditor, and DCF Real Estate Ltd.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-T-733         Marvin Chernin Family LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Hts./Univ. Hts. Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-T-862         Kevin H. Buckner v. Huron County Board of Revision and Huron County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-G-867         National City Bank v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Strongsville Board of Education and City of Strongsville.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-M-1039      Aristocrat Apartments Associates v. Stark County Board of Revision, Stark County Auditor, and the 02-Canton City-Canton CSD School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-M-1122      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-R-1136       M & R Galloway Realty, LLC v. Franklin County Board of Revision, Franklin County Auditor, and South-Western School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-P-1302       Kimco Development of Dayton Inc. v. Montgomery County Board of Revision and the Montgomery County Auditor.  Real Property Tax.  Voluntary Dismissal.  Board members concur.

 

2005-M-1691      Salem City School District Board of Education v. Columbiana County Board of Revision, the Knox County Auditor, and Lisbon Maintenance Company.  Real Property Tax.  Dismissing Appeal as Duplicative.  Board members concur.

 

2005-V-1718       Euclid City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Fame Midamco Co.  Real Property Tax.  Dismissing Appeal as Duplicative.  Board members concur.

 

 

MISCELLANEOUS

 

2002-V-103         Federated Department Stores v. Thomas M. Zaino, Tax Commissioner of Ohio.  Corporation Franchise Tax.  Certification.  Board members concur.

 

2004-B-35           Board of Education of the Northridge Local Schools v. Montgomery County Board of Revision, Montgomery County Auditor, and C S Hotels Ltd. Partnership.  Real Property Tax.  Certification.  Board members concur.

 

2004-T-1207       Dornoch Development, Ltd. v. Delaware County Board of Revision, Delaware County Auditor, and the Olentangy Local Schools Board of Education.  Real Property Tax.  Remand.  Board members concur.

 

2005-V-100         Strategic HR Partners Inc., Neighborhood Assn. v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Vacating December 22, 2005 Order.  Board members concur.

 

2005-M-278        God-Given Church of God in Christ v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Exemption.  Remand.  Board members concur.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2002-P-1309       Beall Homes, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio.  Sales Tax.  Show Cause.

 

2003-M-1941, 2003-M-1942

                          OHM Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio.  Franchise Tax.  Show Cause.

 

2005-P-624         Darl L. Ferguson v. Carroll County Board of Revision and the Carroll County Auditor.  Real Property Tax.  Show Cause.

 

2005-P-625         Darl L. Ferguson v. Carroll County Board of Revision and the Carroll County Auditor.  Real Property Tax.  Show Cause.

 

2005-A-679         Michael S. Grimes v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax Personal Liability.  Denying Motion to Admit Evidence After Hearing.

 

2005-M-1098      Hon. Dusty Rhodes, Hamilton County Auditor v. Hamilton County Board of Revision, the Hamilton County Auditor, MA Richter Villa LTD & Vigran Brothers Villa, LTD., and the Board of Education, Princeton City School District.  Real Property Tax.  Granting Motion to Compel.

 

2005-V-1204       Greystone Group-Rockside, Ltd. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Garfield Heights School District Board of Education.  Real Property Tax.  Granting Motion to Compel.

 

 2005-P-1430 through 2005-P-1433

                          Strongsville Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and First States Investors 2550A, LLC.  Real Property Tax.  Consolidating Appeals.