OHIO BOARD OF TAX APPEALS

 

12:00 P.M.                                                                    FRIDAY

                                                                                    February 3, 2006

 

MERIT DOCKET

 

2002-R-2509, 2002-R-2564

                          RX Bedford Investors, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bedford Board of Education.  Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and RX Bedford Investors, LLC.  Real Property Tax.  Value found.  Board members concur.

 

2004-V-538         Charter Steel-Cleveland, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cuyahoga Heights Local School District Board of Education.  Real Property Tax.  Value found.  Board members concur.

 

2004-R-540         Sterling Ventures, II v. Franklin County Board of Revision, Franklin County Auditor, and Plain Local School District Board of Education.  Real Property Tax.  Value found.  Ms. Margulies and Mr. Dunlap concur.  Mr. Eberhart not participating.

 

2005-A-388         Resource Property Investments LLC v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City Schools.  Real Property Tax.  Value found.  Board members concur.

 

 

DISMISSALS AND STIPULATIONS

 

2004-P-858         Samuel Grace Enterprises 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-165         Dublin City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Brandway Limited.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-A-340         Society National Bank of Cleveland nka Key Bank National Association, dba KeyBank v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Lakewood Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-R-357, 2005-R-360

                          Pietro Properties Ltd. Part. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Independence Board of Education.  Independence Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Pietro Properties Ltd. Part.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-R-375         8748 Brecksville Road, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Brecksville-Broadview Heights Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-A-382         Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Sugar Run Apartments, LLC.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-A-436         The First Federal Savings Bank, An Ohio Banking Association, nka Charter One Bank, N.A., dba Charter One Bank v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Lakewood Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-R-503         2547-2549 Neil Avenue, LLC v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-V-504         65 E. Norwich Avenue, LLC v. Franklin County Board of Revision, and the Franklin County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-R-659         Countryview Columbus, Ltd. v. Franklin County Board of Revision, Franklin County Auditor, and Groveport-Madison Local Schools Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-R-683         South Towne Meadows, LLC v. Logan County Board of Revision and Logan County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-M-1308      Princeton Park Apartments, LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the South Euclid-Lyndhurst City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-V-1422       Archdiocese of Cincinnati Archbishop Daniel E. Pilarczyk v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Exemption.  Dismissed.  Board members concur.

 

 

MISCELLANEOUS

 

2002-R-2004       Owens Illinois Community Urban Redevelopment Corporation v. Lucas County Board of Revision, Lucas County Auditor, and Toledo Public Schools Board of Education.  Real Property Tax.  Denying Motion for Clarification.  Board members concur.

 

2004-P-410         American Retirement Corp. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Heights/University Heights City School District Board of Education.  Real Property Tax.  Certification.  Board members concur.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2004-V-291, 2005-V-283

                          Dayton Newspapers, Inc. v. William W. Wilkins, Tax Commissioner.  Personal Property Tax.  Consolidating Appeals.

 

2004-A-1437       DPL Inc. and its Subsidiaries v. William W. Wilkins, Tax Commissioner of Ohio.  Corporation Franchise Tax.  Amending Schedule of Appeal.

 

2005-K-202         The Ohio Bell Telephone Company v. William W. Wilkins, Tax Commissioner of Ohio.  Public Utility Personal Property Tax.  Overruling Motion for Jurisdictional Ruling.

 

2006-M-20, 2006-M-21, 2006-M-33

                          Strongsville Board of Education and The Higbee Company v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals.

 

2006-T-39, 2006-T-40, 2006-T-42

                          Berea City School District Board of Education, and Sears Roebuck and Company v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals.