OHIO BOARD OF TAX APPEALS

 

12:00 P.M.                                                                    FRIDAY

                                                                                    January 27, 2006

 

MERIT DOCKET

 

2004-R-784         Dick Freeman v. Warren County Board of Revision and Warren County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2004-M-1211      Worthington City Schools Board of Education v. Franklin County Board of Revision, the Franklin County Auditor and Ward & Werner, Inc., et al.  Real Property Tax.  Value found.  Board members concur. 

 

2005-A-111         Oregon Ford Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2005-B-1100       John C. Errett v. Hancock County Board of Revision and Hancock County Auditor.  Real Property Tax.  BOR affirmed.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2004-M-1237, 2004-M-1302

                          Beachcliff Properties LTD. Part. and Rocky River City Schools Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-A-453, 2005-A-456

                          The May Department Stores Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Warrensville Heights Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-V-576         Judith Deutchman v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-A-615         Augusto N. & Maria C. Labate v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Berea City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-V-661         Mentor Exempted Village School District Board of Education v. Lake County Board of Revision, the Lake County Auditor, and Concord Investment Co.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-T-1338       City of Upper Sandusky v. Wyandot County Budget Commission and Wyandot County.  Budget Commission: Inside Millage.  Dismissed.  Board members concur. 

 

2005-P-1341       Cummins and Davis, LLC v. Franklin County Board of Revision, Franklin County Auditor, and the Columbus City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-M-1462      Dayton Public Schools Board of Education v. Montgomery County Board of Revision, the Montgomery County Auditor, and Doheny Enterprises, LLC.  Real Property Tax.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2002-R-2641, 2002-R-2642

                          Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Vlaxos, LLC.  Real Property Tax.  Certification.  Board members concur. 

 

2004-T-1152       Gasper Township Board of Trustees v. Preble County Budget Commission; Villages of Camden, College Corner, Eldorado, Gratis, Lewisburg, New Paris, Verona, West Alexandria, West Elkton, and West Manchester; and Dixon Township.  Budget Commission: ULGF & ULGRAF.  Budget Commission reversed.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

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.  Finding appellant’s motion to direct the board of revision to supplement the statutory transcript moot. 

 

2005-M-1601      William Sedlacek v. City of Brecksville and the Brecksville Income Tax Administrator.  Municipal Income Tax.  Denying consolidation. 

 

2005-M-1602      Kumar Shah v. City of Brecksville and the Brecksville Income Tax Administrator.  Municipal Income Tax.  Denying consolidation. 

 

2005-M-1603      Scott McKinley v. City of Brecksville and the Brecksville Income Tax Administrator.  Municipal Income Tax.  Denying consolidation. 

 

2005-M-1604      Augustinus H. Verschuuren v. City of Brecksville and the Brecksville Income Tax Administrator.  Municipal Income Tax.  Denying consolidation. 

 

2005-P-1611 through 2005-P-1622, 2005-P-1624, 2005-P-1634

                          Lucy Properties LLC/City of Akron, et al. v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Denying motion to consolidate. 

 

2005-M-1631      Steven Demetriou v. City of Brecksville and the Brecksville Income Tax Administrator.  Municipal Income Tax.  Denying consolidation. 

 

2005-M-1632      Albert Brightwell, Jr. v. City of Brecksville and the Brecksville Income Tax Administrator.  Municipal Income Tax.  Denying consolidation. 

 

2005-P-1664, 2005-P-1729

                          Catherine A. Kassouf v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Catherine A. Kassouf.  Real Property Tax.  Consolidating appeals. 

 

2005-M-1733      The Buckeye Publishing Co. v. William W. Wilkins, Tax Commissioner of Ohio.  Corporation Franchise Tax.  Requiring parties to show cause. 

 

2005-V-1749, 2005-V-1750, 2005-V-1751

                          Licking Memorial Health Systems and Licking Memorial Professional Corporation v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Exemption.  Consolidating appeals.