MERIT DOCKET

2003-T-2035 Meijer Stores Limited Partnership v. Defiance County Board of Revision, Defiance County Auditor, and the Northeastern Local School District Board of Education. Real Property Tax. Value found. Board members concur.

2004-T-25 Copley-Fairlawn City School District Board of Education v. Summit County Board of Revision, Summit County Auditor, and MS at Montrose, LLC. Real Property Tax. Value found. Board members concur.

2004-V-526 University Woods II, Associates v. Greene County Board of Revision, and the Greene County Auditor. Real Property Tax. Value found. Board members concur.

2004-A-735 Lawrence Y. and Connie F. Ho v. Geauga County Board of Revision, Geauga County Auditor, Village of South Russell, and the Chagrin Falls Board of Education. Real Property Tax. Value found. Board members concur.

2004-T-1393 Michael Bowser v. William W. Wilkins, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board members concur.

2005-M-121 OSAir, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Dismissed—lack of jurisdiction. Board members concur.

2005-P-166 Caruso/Hauck, LLC v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Tax Exemption. Tax Commissioner affirmed. Board members concur.

2005-T-454 Mark W. Michel v. Erie County Board of Revision, Erie County Auditor, and the Margaretta Local School District Board of Education. Real Property Tax. Remanded with instructions. Board members concur.

2005-A-605 Robert D. & Barbara J. Weaver v. Fairfield County Board of Revision and Fairfield County Auditor. Real Property Tax. Value found. Board members concur.

2005-B-692 James J. Pfeiffer v. Portage County Board of Revision and Portage County Auditor. Real Property Tax. Remanded with instructions. Board members concur.

2005-R-1561 Richfield Construction Management Corp. and Glencairn Corporation v. Summit County Board of Revision, Summit County Auditor, and Revere Local School District Board of Education. Real Property Tax. BOR affirmed. Board members concur.

2005-M-1733 The Buckeye Publishing Co. v. William W. Wilkins, Tax Commissioner of Ohio. Corporation Franchise Tax. Dismissed—lack of jurisdiction. Board members concur.

DISMISSALS AND STIPULATIONS

2004-T-1233 12610 Kirby Avenue, LLC 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-66 AERC KTC Properties, Inc. v. Lucas County Board of Revision, Lucas County Auditor, and Springfield Schools Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-V-216 Dublin City School District Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Great Lake Reit LP. Real Property Tax. Stipulated. Board members concur.

2005-A-222 Lynx Associates LP v. Franklin County Board of Revision, Franklin County Auditor, and Board of Education of the Groveport Madison Local Schools District. Real Property Tax. Stipulated. Board members concur.

2005-T-233 Realty Income Corporation v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Berea City School District. Real Property Tax. Stipulated. Board members concur.

2005-V-276 USF Holland Inc. v. Franklin County Board of Revision, Franklin County Auditor, and the Hilliard City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2005-T-337 9217 Midwest Ave Associates v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Garfield Hts. Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-A-516 Maytag Corporation v. Stark County Board of Revision, Stark County Auditor, and the Jackson Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-T-956 Goldstein Family Ltd. Part. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Shaker Hts. Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-M-972 C K Properties Inc v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District. Real Property Tax. Stipulated. Board members concur.

2005-A-1003 Micro Center, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board members concur.

MISCELLANEOUS

2002-A-2810, 2003-A-1070

Raymond L. Ferrone v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Denying motion for enforcement. 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. Denying motion for reconsideration. Board members concur.

2004-T-1098 BP Exploration & Oil, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Use Tax. Remand. Board members concur.

2005-P-1047 Veard Cambridge Ltd. v. Guernsey County Board of Revision and the Guernsey County Auditor. Real Property Tax. Remand. Board members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2002-P-1309 Beall Homes, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Returning Appeal to Active Status.

2005-V-721, 2005-V-722

PSINet, Inc. v. William W. Wilkins, Tax Commissioner. Sales Tax. Consolidating appeals and setting new hearing time.

2005-M-1011 Inn at Roscoe Village v. Coshocton County Board of Revision, and the Coshocton County Auditor. Real Property Tax. Denying motion to compel & for fees.

2005-A-1068 Highline Capital [Highline Financial Services, Inc.] v. William W. Wilkins, Tax Commissioner of Ohio. Corporation Franchise Tax. Requiring appellant to show cause.

2005-M-1269 Berea City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Gars Realty Associates. Real Property Tax. Finding jurisdiction.

2005-P-1326 Minino Manuel, as to an undivided 52.40% interest, and REVX-273 LLC, a Montana Limited Liability Company, as to an undivided 47.60% interest v. Franklin County Board of Revision, Franklin County Auditor, and the Columbus City School District Board of Education. Real Property Tax. Compelling discovery.

2005-P-1564 Worthington City School District Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Heartland Automotive Services II, Inc. Real Property Tax. Show cause; requiring evidence of proper representation.

* Issued Previously