OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

January 20, 2006

MERIT DOCKET

2004-R-184 J.M. Smucker, LLC v. J. Patrick McAndrew, Tax Commissioner. Personal Property Tax Penalty Abatement. Tax Commissioner affirmed. Ms. Margulies and Mr. Eberhart concur. Mr. Dunlap dissenting.

2004-M-1132 Louis N. Dixon Jr. v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Value found. Board members concur.

2004-A-1209, 2004-A-1217

Board of Education of the Kettering City Schools and Residenz, LLC v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Value found. Board members concur.

2004-K-1441, 2004-K-1442

Cincinnati Community Kollel v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Tax Exemption. Tax Commissioner affirmed. Board members concur.

2005-K-82 Marc Glassman, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Use Tax. Tax Commissioner affirmed. Ms. Margulies and Mr. Eberhart concur. Mr. Dunlap dissenting.

2005-V-1117 H. Dean Penix v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Bedford City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

DISMISSALS AND STIPULATIONS

2005-R-12 EOP-BP Tower, LLC, fka ZML-Cleveland Public Square LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2005-M-328 Aldi, Inc. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-T-613 First States Investors 2250A, LLC, and Keybank National Bank Association, dba Keybank, Successor Lessee to Society National Bank 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-T-720 City of Oregon, Ohio v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Exemption. Dismissed. Board members concur.

2005-R-726 Pearl Brook Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2005-T-775 Ventas Realty Limited Partnership v. Lake County Board of Revision, Lake County Auditor, and Mentor Exempted Village School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-V-940 C. John Amstutz, et al. v. Ashtabula County Board of Revision, and the Ashtabula County Auditor. Real Property Tax. Stipulated. Board members concur.

2005-T-984 Airport Gardens Hotel, Ltd. 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-P-1646 First Congregational Church of Toledo v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Tax Exemption. Voluntary Dismissal. Board members concur.

2005-V-1709 Strategic HR Partners Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2005-V-985 Aldi, Inc. v. William Wilkins, Tax Commissioner. Personal Property Tax. Granting Motion to Extend Discovery.

2005-P-1008 Olentangy Local School District Board of Education v. Delaware County Board of Revision, Delaware County Auditor, and Polaris 2004, LLC. Real Property Tax. Compelling Discovery.

2005-T-1421, 2005-T-1443

Coyote Canyon, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Sales Tax. Show Cause.