OHIO BOARD OF TAX APPEALS

 

12:00 P.M.                                                                    FRIDAY

                                                                                    March 10, 2006

 

MERIT DOCKET

 

2003-T-2093       E.C. Limited Partnership v. Summit County Board of Revision, Summit County Auditor, and the Akron City School District Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2004-R-832         Gerald T. and Margaret Alaburda v. Erie County Board of Revision and Erie County Auditor.  Real Property Tax.  Value found.  Mr. Eberhart and Mr. Dunlap concur.  Ms. Margulies dissents. 

 

2004-T-1045       Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland-Cuyahoga County Port Authority.  Real Property Tax.  Value found.  Board members concur. 

 

2004-R-1446       Eugene Dezanett v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2005-V-30           Walter R. McClain v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Olmsted Falls School District Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2005-P-624         Darl L. Ferguson v. Carroll County Board of Revision and the Carroll County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2005-P-625         Darl L. Ferguson v. Carroll County Board of Revision and the Carroll County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2005-T-694         Jennie Greene v. Knox County Board of Revision and Knox County Auditor.  Real Property Tax:  CAUV.  Remanded with instructions.  Board members concur. 

 

2005-R-1234       Pierre Crespo v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2003-T-1934       Union Township Public Library v. Brown County Budget Commission and Brown County Public Library.  Budget Commission:  County Library and Local Government Support Fund.  Dismissed.  Board members concur. 

 

2004-T-823         Union Township Public Library v. Brown County Budget Commission and Brown County Public Library.  Budget Commission:  County Library and Local Government Support Fund.  Dismissed.  Board members concur. 

 

2004-R-1271       First Merit-Moss Creek Ventures v. Montgomery County Board of Revision, Montgomery County Auditor, and Trotwood Madison City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2004-A-1285       Canton-Ravenna Limited Partnership v. Stark County Board of Revision, Stark County Auditor, and Canton Board of Education.    Real Property Tax.  Stipulated.  Board members concur. 

 

2004-A-1288       Lincoln Associates v. Stark County Board of Revision, Stark County Auditor, and Perry Local School District Board of Education.    Real Property Tax.  Stipulated.  Board members concur. 

 

2005-A-205, 2005-A-206, 2005-A-227

                          Rockside Square I, an Ohio Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Board of Education of the Independence City Schools.  Board of Education of the Independence City Schools v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Rockside Square I, an Ohio Limited Partnership.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-A-207, 2005-A-208, 2005-A-228

                          Rockside Square II, an Ohio Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Board of Education of the Independence City Schools.  Board of Education of the Independence City Schools v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Rockside Square II, an Ohio Limited Partnership.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-B-236, 2005-B-237, 2005-B-242

                          Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Eastland Industrial Properties.  Eastland Industrial Properties 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-P-489         Columbus Rd Realty Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-V-524, 2005-V-525

                          149 East 13th Avenue, LLC v. Franklin County board of Revision, and the Franklin County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-V-552         C&E Acquisitions, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Warrensville Heights School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-P-783         Heinens, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Use Tax.  Dismissed.  Board members concur. 

 

2005-R-785         Jack A. Gerber and Linda S. Gerber v. Lucas County Board of Revision and Lucas County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-R-856         A P Hotels of Georgia, Inc. v. Fayette County Board of Revision and Fayette County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-R-910         Daniel S. German v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-V-926         Port Clinton City School District Board of Education v. Ottawa County Board of Revision, Ottawa County Auditor, and Peter F. Wagner.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-R-953         Shaker Heights Housing Associates v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Shaker Heights Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-M-974        BSF III-B-LLC v. Hamilton County Board of Revision, the Hamilton County Auditor and Cincinnati School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-T-1491       Union Township Public Library v. Brown County Budget Commission and Brown County Public Library.  Budget Commission: County Library and Local Government Support Fund.  Dismissed.  Board members concur. 

 

2005-P-1582       Marjorie B. Loewenthal v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-P-1707       Board of Education of Rocky River City Schools v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cos A Mia, Inc.  Real Property Tax.  Stipulated.  Board members concur. 

 

 

MISCELLANEOUS

 

2005-P-390         Thomas Steel Strip Corp. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Remand.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2005-K-202         The Ohio Bell Telephone Company v. William W. Wilkins, Tax Commissioner of Ohio.  Public Utility Personal Property Tax.  Confirming parties’ scheduling proposal. 

 

2005-P-1055       Sabre Leasing Associates, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Use Tax.  Continuing hearing; Overruling motion for stay.  

 

2005-A-1555, 2005-A-1556

                          Board of Education for the Orange City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Interstate East, Ltd.  Real Property Tax.  Granting motion to extend discovery period.