OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

March 24, 2006

MERIT DOCKET

2003-A-1399, 2003-A-1409, 2003-A-1744

Board of Education of the Mt. Vernon City Schools, and Mt. Vernon Country Club, Ltd., and DMW Development, Inc. v. Knox County Board of Revision and Knox County Auditor. Real Property Tax. Value found. Ms. Margulies and Mr. Eberhart concur. Mr. Dunlap dissents.

2005-A-127 Alan Myer v. William W. Wilkins, Tax Commissioner of Ohio. Sales Tax Personal Liability. Tax Commissioner affirmed. Board members concur.

2005-A-1679 Iacovetta Holdings v. William W. Wilkins, Tax Commissioner of Ohio. Vendor’s License Revocation. Dismissed—lack of jurisdiction. Board members concur.

DISMISSALS AND STIPULATIONS

2005-R-50 Dublin City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and NRS Equities, Inc. Real Property Tax. Stipulated. Board members concur.

2005-R-196 TIAA Realty, Inc. v. Franklin County Board of Revision, Franklin County Auditor, and Dublin City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-V-395 Bear Creek Investment Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Bedford Heights School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2005-P-408 Parma City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and PIA Cleveland, LLC. Real Property Tax. Dismissed. Board members concur.

2005-M-568 First Industrial, LP v. Franklin County Board of Revision, the Franklin County Auditor, and the Worthington City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-A-581 Brian R. Cubbage v. Clark County Board of Revision, Clark County Auditor, and Northeastern Local School District. Real Property Tax. Dismissed. Board members concur.

2005-T-653, 2005-T-792

RRR Great Northern LLC & WBR Great Northern LLC (Per Tax Bill: Great Northern Limited Liability Company) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the North Olmsted City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-A-658 The Westbury Tower Corp., An Ohio Corporation v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the North Olmsted City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-T-660 Mentor Exempted Village School District Board of Education v. Lake County Board of Revision, Lake County Auditor, and Petronzio Management Co., LLC. Real Property Tax. Stipulated. Board members concur.

2005-V-672 Gabrielson Enterprises, LLC v. Delaware County Board of Revision, Delaware County Auditor, and the Olentangy Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-B-782 Greens of Lyndhurst, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Lyndhurst School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2005-P-826, 2005-P-827

Margaret Dee Singerman, Trustee, and TPL Properties, an Ohio Partnership 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-M-836 Richard M. Zimmerman v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Stipulated. Board members concur.

2005-P-839 Kroger Co. v. William W. Wilkins, Tax Commissioner of Ohio. Use Tax. Dismissed. Board members concur.

2005-M-868 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and B & M Realty, Inc. Real Property Tax. Dismissed. Board members concur.

2005-A-909 Tor Erik Gilbo v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Dismissed. Board members concur.

2005-V-1056 Roger P. and Donna S. Baker v. Delaware County Board of Revision, Delaware County Auditor, and the Dublin City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-P-1106 Ridgewood Construction, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Parma City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-M-1107 Yorktown Towers Company v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Parma City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-M-1170 Joseph D. Macke v. William W. Wilkins, Tax Commissioner of Ohio. Use Tax. Dismissed. Board members concur.

2005-V-1208, 2005-V-1209

Carnegie Auto Building, 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-B-1263 Towering Acres Land Co. v. Summit County Board of Revision, Summit County Auditor, and the Akron City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-M-1314 Novogroder/Columbus LLC v. Franklin County Board of Revision, Franklin County Auditor, and the Columbus City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

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 School District. Real Property Tax. Dismissed. Board members concur.

2005-P-1326 Minimo Manuel, as to an undivded 52.40% interest et al. v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2005-A-1377 Oxford Motel Inn Limited Partnership v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Stipulated. Board members concur.

2005-V-1416 The Ohio Bell Telephone Company 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.

2006-V-38 Benjamin Katz v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Beachwood City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

MISCELLANEOUS

2003-M-408 Fichtel & Sachs Industries, Inc. v. Thomas M. Zaino [William Wilkins], Tax Commissioner of Ohio. Personal Property Tax. Certification. Board members concur.

2005-R-677 R.J. Reynolds Tobacco Company v. William W. Wilkins, Tax Commissioner of Ohio. Corporate Franchise Tax. Remand. Board members concur.

2005-R-737 South-Western Publishing Inc. v. Hamilton County Board of Revision, Hamilton County Auditor, and Cincinnati City School District Board of Education. Real Property Tax. Correcting Stipulation. Board members concur.

2005-A-1690 Philip Baxter v. William W. Wilkins, Tax Commissioner of Ohio. Vendor’s License Revocation. Remand. Board members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2004-A-1319 MDV Enterprises, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Sales Tax. Requiring Tax Commissioner to supplement record.

2005-M-664, 2005-M-675

Russell C. Hill v. Delaware County Board of Revision, the Delaware County Auditor, and the Board of Education of the Olentangy Local School District. Real Property Tax. Requiring appellant to show cause.

2005-T-841 Premcor Refining Group, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Staying proceedings.

2005-R-889 Allied Waste Services, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Granting the appellant’s request to stay proceedings.

2005-B-1237 Maple Park Drive Associates v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Maple Heights Board of Education. Real Property Tax. Denying motion to compel.

2005-B-1238 Margaret Realty Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Maple Heights Board of Education. Real Property Tax. Denying motion to compel.

2005-R-1279, 2005-R-1280, 2005-R-1281

The Higbee Company v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Granting motion to consolidate appeals for hearing and briefing, but not for disposition.

2005-R-1414 BPP-OH, LLC and Circuit City Stores v. Hamilton County Board of Revision, Hamilton County Auditor, and Cincinnati School District Board of Education. Real Property Tax. Granting in part and denying in part motion to compel discovery.

2005-R-1502 Plymouth Park Apartments, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Mayfield Board of Education. Real Property Tax. Granting motion to compel discovery and denying extension of discovery deadline.

2005-T-1515, 2005-T-1590, 2005-T-1591

McDonald’s Corporation, successor in interest to Franchise Realty Interstate Corporation, and Board of Education for the Westlake City School District v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Compelling discovery.

2005-T-1516, 2005-T-1586, 2005-T-1587

McDonald’s Corporation, and Orange City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Compelling discovery.

2005-T-1517, 2005-T-1588, 2005-T-1589

McDonald’s Corporation, and Board of Education for the Westlake City School District v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Compelling discovery.

2006-R-18, 2006-R-19, 2006-R-46

Strongsville Board of Education and City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and The May Department Stores Company.

The May Department Stores Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Strongsville Board of Education, and City of Strongsville.

Real Property Tax. Consolidating appeals.