OHIO BOARD OF TAX APPEALS

 

12:00 P.M.                                                                    FRIDAY

                                                                                    January 13, 2006

 

MERIT DOCKET

 

2004-M-899, 2004-M-900

                          Woodbury Commons, Inc. v. Franklin County Board of Revision, the Franklin County Auditor, and the Columbus City School District Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2004-M-922        RLG Properties, LLC v. Franklin County Board of Revision, the Franklin County Auditor, and the Columbus City School District Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2004-T-875         Columbus City School District Board of Education v. Franklin County Board of Revision, the Franklin County Auditor, and Case Road Holdings, Ltd.  Real Property Tax.  Stipulated.  Board members concur. 

 

2004-T-876         Columbus City School District Board of Education v. Franklin County Board of Revision, the Franklin County Auditor, and Case Road Holdings, Ltd.  Real Property Tax.  Dismissed.  Board members concur. 

 

2004-P-877         Board of Education of the Dublin City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Case Road Holdings, Ltd.  Real Property Tax.  Stipulated.  Board members concur. 

 

2004-V-1083       AL III Investments LLC v. Summit County Board of Revision, Summit County Auditor, and the Cuyahoga Falls City Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2004-P-1198       Fishland Properties Corp. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Mayfield Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-V-2            Dillard’s Inc. 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. 

 

2005-B-14           McDonald’s Corporation, successor by merger to Franchise Realty Interstate Corporation v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and North Olmsted Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-P-125         Royal Financing, LLC and David W. Bishoff 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-M-261        North Olmsted City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Dale & Sheila Schmidt.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-P-310         M&R Galloway Realty, LLC v. Franklin County Board of Revision, Franklin County Auditor, and the Southwestern City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-R-451         Moorad Rabah 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-P-475         Michael D. Smith v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-R-518         195 E. 16th Avenue, LLC v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City Schools Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-M-599        Jon and Dinna Fimiani v. Lake County Board of Revision and the Lake County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-M-642, 2005-M-643

                          Painesville City Local Schools v. Lake County Board of Revision, the Lake County Auditor, and Brentwood Phase 2 Limited Partnership.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-A-695         James David Gilbert v. Columbiana County Board of Revision and Columbiana County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-T-811         Walter & Sylvia Kugelman joint tenants with rights of survival v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Hts/Univ Hts Board of Education.  Real Property Tax.  Stipulating.  Board members concur. 

 

2005-R-820         Kenneth T. and Elizabeth R. Stevens v. Franklin County Board of Revision, Franklin County Auditor, and New Albany-Plain Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-R-821         Kenneth T. and Elizabeth R. Stevens v. Franklin County Board of Revision, Franklin County Auditor, and New Albany-Plain Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-M-1145      E. Gorman Inc. v. Franklin County Board of Revision, the Franklin County Auditor and the Columbus City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2004-T-346         National City Community Development Corporation v. William W. Wilkins, Tax Commissioner of Ohio.  Dealers in Intangibles Tax.  Remand.  Board members concur. 

 

2004-T-347         National City Community Development Corporation v. William W. Wilkins, Tax Commissioner of Ohio.  Dealers in Intangibles Tax.  Remand.  Board members concur. 

 

2005-K-458         Patricia C. Weller-Bresler & Michael J. Bresler v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Exemption.  Remand.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2005-M-928        Lakota Local School District Board of Education v. Butler County Board of Revision, the Butler County Auditor, and Walgreen Co.  Real Property Tax.  Denying motion to compel. 

 

2005-M-1179 through 2005-M-1185

                          Arbor Park Phase Two Associates LP v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Municipal School District.  Real Property Tax.  Consolidated. 

 

2005-P-1195, 2005-P-1196, 2005-P-1197

                          New Longwood Associates LP v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education.  Real Property Tax.  Denying motion to consolidate. 

 

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.  Denying motion to dismiss. 

 

2005-R-1561       Richfield Construction Management Corp. and Glencairn Corporation v. Summit County Board of Revision, Summit County Auditor, and Revere Local School District Board of Education.  Real Property Tax.  Requiring appellant to show cause.