OHIO BOARD OF TAX APPEALS

 

12:00 P.M.                                                                    FRIDAY

                                                                                    February 10, 2006

 

MERIT DOCKET

 

2004-A-1227       Dayton-Montgomery County Port Authority v. Montgomery County Board of Revision, Montgomery County Auditor, and Dayton City School District, Board of Education.  Real Property Tax.  Value found.  Board members concur.

 

2004-A-1429       Peterbilt of Northwest Ohio v. William W. Wilkins, Tax Commissioner of Ohio.  Use Tax.  Tax Commissioner affirmed.  Board members concur.

 

2005-V-308         Steven & Kathleen Pavelish v. Hamilton County Board of Revision and the Hamilton County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2005-T-566         Teresa A. Yost v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

 

DISMISSALS AND STIPULATIONS

 

2004-R-1172       Board of Education of the Olentangy Local School District v. Delaware County Board of Revision, Delaware County Auditor, and Pro Investments, LLC.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2005-M-65          AERC KTC Properties, Inc., A Delaware Corp. v. Lucas County Board of Revision, the Lucas County Auditor and Toledo Public Schools Board of Education.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2005-T-213         Hilliard City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Real Estate Finance Trust 1995-K-4.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2005-R-214         Hilliard City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Armstrong World Industries, Inc.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2005-R-303         Charles Calanni v. Cuyahoga County Board of Revision, and Cuyahoga County Auditor. Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2005-B-539         Dublin City Schools Board of Education v. Franklin County Board of Revision, et al.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2005-M-680        Michael Rose Properties, LLC v. Lake County Board of Revision, the Lake County Auditor and Mentor City School District Board of Education.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2005-M-727        P Z F Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Maple Hts. Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-M-816        Noble Road Associates, An Ohio General Partnership v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Heights/University Heights Board of Education.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2005-R-834         Anna Mills v. Lucas County Board of Revision and Lucas County Auditor.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2005-R-835         Anna Mills v. Lucas County Board of Revision and Lucas County Auditor.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2005-B-978         Taylor Common Partners, Ltd. v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2005-P-1008       Board of Education of the Olentangy Local School District v. Delaware County Board of Revision, Delaware County Auditor, and Polaris 2004, LLC.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2005-V-1045       Phyllis J. Rees v. Union County Board of Revision, and the Union County Auditor.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2005-M-1299      MBE Group Corp. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Board of Education of the Berea City School District.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-V-1304       Francis W. Perez v. Cuyahoga County Board of Revision, and the Cuyahoga County Auditor.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2005-P-1374       87 – 93 West 9th Avenue LLC v. Franklin County Board of Revision, Franklin County Auditor, and the Columbus City School District Board of Education.  Real Property Tax.  Voluntary Dismissal.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2005-B-1379       98-100 E. Woodruff Avenue LLC v. Franklin County Board of Revision, et al.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2005-M-1382      66 Chittenden Avenue LLC v. Franklin County Board of Revision, the Franklin County Auditor and the Columbus City School District Board of Education.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2005-A-1385       39-51 Chittenden Avenue LLC v. Franklin County Board of Revision, Franklin County Auditor, and Board of Education of the Columbus City Schools District.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

 

MISCELLANEOUS

 

2005-A-626         Julie E. Van Hoose v. Champaign County Board of Revision and Champaign County Auditor.  Real Property Tax CAUV.  Remand.  Board members concur.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2005-B-963         Art Vandelet, LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Berea City School District Board of Education.  Real Property Tax.  Granting Motion to Compel.

 

2005-B-1258, 2005-B-1270, 2005-B-1271

                          Kingston Place Apartments and Berea City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Granting Motion to Compel Discovery.

 

2005-A-1317       Mid-States Development Corporation v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Dublin City Schools District.  Real Property Tax.  Compelling Discovery.

 

2005-B-1319       Realty Income Corporation v. Franklin County Board of Revision, Franklin County Auditor, and the Columbus City 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.  Extending Discovery Deadline.

 

2005-A-1659, 2005-A-1699, 2005-A-1700

                          WEASouthpark LLC and Kohl’s Department Stores, Inc. and Strongsville Board of Education and City of Strongsville v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals.