OHIO BOARD OF TAX APPEALS

 

12:00 P.M.                                                                    FRIDAY

                                                                                    February 24, 2006

 

MERIT DOCKET

 

2004-A-165         Mulqueen & Sons, Inc. v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap concurs separately. 

 

2004-T-417         L.B. Grotte, M.D. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2004-V-608         Brunswick City School District Board of Education v. Medina County Board of Revision, the Medina County Auditor, and Panteck Properties, LLC.  Real Property Tax.  Value found.  Board members concur. 

 

2004-V-1214       Westerville City School District Board of Education v. Franklin County Board of Revision, the Franklin County Auditor, and HK New Plan Glengary, LP.  Real Property Tax.  Value found.  Board members concur. 

 

2005-T-284         Red Rose, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2005-A-693         Jay Industries, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Use Tax.  Tax Commissioner affirmed.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2004-B-1061       4821 Robinhood Drive, LLC An Ohio Limited Liability Co. v. Lake County Board of Revision, Lake County Auditor, and the Willoughby-Eastlake Board of Education.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2004-P-1306       Canton City School District Board of Education v. Stark County Board of Revision, Stark County Auditor, and Tri-State Realty Co. 1987 L/P.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2004-B-1372, 2004-B-1422

                          Summerville at Mentor, Inc. v. Lake County Board of Revision, et al.  Mentor Exempted Village School District Board of Education v. Lake County Board of Revision, et al.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2004-T-1453       Jaydee Realty Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and North Olmsted City School District Board of Education.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2005-P-47           Hilliard City School District Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Cromwell Associates, LLC.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2005-M-64          AERC KTC Properties, Inc., A Delaware Corp. v. Lucas County Board of Revision, the Lucas County Auditor and Springfield Local Schools Board of Education.  Real Property Tax.  Stipulated.  Mr. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2005-B-102         Four SeaGate Associates, LLC v. Lucas County Board of Revision, Lucas County Auditor, and the Toledo Public Schools.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2005-V-194, 2005-V-195, 2005-V-263, 2005-V-266

                          Berea City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Hunter’s Manor, LLC.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2005-B-221         Greater Abyssinian Housing Corp Inc v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland School District Board of Education.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2005-T-302         Marla M. Shafran v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Mr. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2005-B-326         WEC 97K-18 Investments Tr. and Rite Aid of Ohio, Inc. v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2005-B-344         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, et al.  Real Property Tax.  Stipulated.  Mr. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2005-B-379         AERC Perimeter Lakes, Inc. v. Franklin County Board of Revision, Franklin County Auditor, and the 273 City of Dublin-Wash Twp-Dublin School District Board of Education.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2005-T-499         81-93 Chittenden Avenue LLC v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City School District Board of Education.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2005-T-506         152 Chittenden Avenue LLC v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City School District Board of Education.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2005-B-604         Mentor Exempted Village School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Viviani Family Limited Partnership.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2005-A-612         Gary M. Hamilton v. Columbiana County Board of Revision and Columbiana County Auditor.  Real Property Tax.  Dismissed.  Mr. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2005-P-687, 2005-P-689

                          Amelia 7776 LLC v. Clermont County Board of Revision, Clermont County Auditor, and the West Clermont Local School District Board of Education.  Real Property Tax.  Dismissed.  Mr. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2005-B-691         Comco Machinery Inc. v. Clermont County Board of Revision, Clermont County Auditor, and Milford Exempted Village School District Board of Education.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2005-P-796         J. Wynne Herron, et al. v. Clermont County Board of Revision, Clermont County Auditor, and the West Clermont Local School District Board of Education.  Real Property Tax.  Dismissed.  Mr. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2005-V-797         Mentor Exempted Village School District Board of Education v. Lake County Board of Revision, the Lake County Auditor, and Worth (OH-TN) Limited Partnership.  Real Property Tax.  Dismissed.  Mr. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2005-M-804        Birthcroft Homes, Inc. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Brooklyn City School District Board of Education.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2005-M-912        Per Tax Bill:  Francis Realty, Interstate (Franchise Realty Interstate Corp.) v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Euclid Board of Education.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2005-V-1276       Cincinnati School District Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor, and 580 Investors, LLC.  Real Property Tax.  Stipulated.  Mr. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2005-B-1562       Salem City School District Board of Education v. Columbiana County Board of Revision, et al.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2005-M-1643      Diamond Products, Limited v. William W. Wilkins, Tax Commissioner of Ohio.  Use Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

 

MISCELLANEOUS

 

2003-T-2172       Union Savings Bank v. Montgomery County Board of Revision and the Montgomery County Auditor.  Real Property Tax.  Certification.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2004-V-76           Dayton School District Board of Education v. Montgomery County Board of Revision, the Montgomery County Auditor, and Dayton Rite Aid, LLC.  Real Property Tax.  Certification and Order.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2005-P-574         Harsco Corporation v. William W. Wilkins, Tax Commissioner of Ohio.  Corporate Franchise Tax.  Remand.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2005-T-1229       Greystone Group-Libby v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Maple Heights City School District Board of Education.  Real Property Tax.  Denying motion to compel & for fees.

 

2005-V-1231       Commercial Net Lease Realty, Inc. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Maple Heights School District Board of Education.  Real Property Tax.  Denying motion to compel. 

 

2005-A-1679       Iacovetta Holdings v. William W. Wilkins, Tax Commissioner of Ohio.  Vendor’s License Revocation.  Requiring appellant to show cause. 

 

2006-M-100 thru 2006-M-109

                          Coral Shaker Square, LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, the Cleveland Municipal School District Board of Education, and the Shaker Heights School District Board of Education.  Real Property Tax.  Consolidated.