OHIO BOARD OF TAX APPEALS

 

12:00 P.M.                                                                                      FRIDAY

                                                                                                         March 31, 2006

 

MERIT DOCKET

 

2005-V-114            Town Square Villas Clubhouse v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2005-V-596            Ronald W. and Cathy Semler v. Clark County Board of Revision and the Clark County Auditor.  Real Property Tax.  Value found.  Mr. Eberhart and Mr. Dunlap concur.  Ms. Margulies dissents. 

 

2005-T-717            Jeffrey and Kathleen Tieche v. Erie County Board of Revision, Erie County Auditor, and Huron City School District Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2005-A-1068         Highline Capital [Highline Financial Services, Inc.] v. William W. Wilkins, Tax Commissioner of Ohio.  Corporation Franchise Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2005-T-1421, 2005-T-1443

                                 Coyote Canyon, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

DISMISSALS AND STIPULATIONS

 

2005-M-300           North Canton City School District v. Stark County Board of Revision, the Stark County Auditor, and Maytag Corporation.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-T-354            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. 

 

2005-V-563            Euclid-13th Parking, 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-A-828            North Royalton City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Allen H. and Sally N. Warner.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-M-966, 2005-M-967

                                 Bayle R. Schaffer Co., LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-A-1059         Offshore Investments Co. Ltd. An Ohio LLC and USA Parking Systems, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-V-1139         Playhouse Associates, Ltd. 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-1264        National Church Residences of Toledo II v. Lucas County Board of Revision, the Lucas County Auditor and Toledo Public Schools Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-B-1319         Realty Income Corporation v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-V-222, 2006-V-223

                                 Board of Education for the Orange City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Chagrin Executive Office, LLC.  Real Property Tax.  Dismissed.  Board members concur.  

 

MISCELLANEOUS

 

2002-M-919           Cousino Construction Company v. William W. Wilkins, Tax Commissioner of Ohio.  Use Tax.  Certification.  Board members concur. 

 

2002-T-2552, 2002-T-2569, 2002-T-2571

                                 The Higbee Company, the City of Strongsville, and the Strongsville Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Certification.  Board members concur. 

 

2002-G-2562         Strongsville Board of Education v. Thomas M. Zaino [William W. Wilkins], Tax Commissioner of Ohio, and The Salvation Army.  Real Property Tax Exemption.  Certification.  Board members concur. 

 

2004-B-648            Dublin City Schools Board of Education v. Franklin County Board of Revision, the Franklin County Auditor and Bank One Columbus NA.  Real Property Tax.  Correcting order.  Board members concur. 

 

2005-A-123            World Financial Network National Bank v. William W. Wilkins, Tax Commissioner of Ohio.  Corporation Franchise Tax.  Remand.  Board members concur. 

 

2005-P-259            Miracle Faith Deliverance Ministries, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Overruling motion for reconsideration.  Board members concur. 

 

2005-P-625            Darl L. Ferguson v. Carroll County Board of Revision and the Carroll County Auditor.  Real Property Tax.  Overruling motion for reconsideration.  Board members concur. 

 

2005-T-1736          Cornerstone Community School v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Remand.  Board members concur. 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2003-T-1541, 2003-T-1601, 2003-T-1602, 2003-T-1603,

2003-T-1618, 2003-T-1619, 2003-T-1620, 2003-T-1621

                                 The Higbee Co., the Strongsville Board of Education, and City of Strongsville v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Dissolving stay. 

 

2004-A-1437         DPL, Inc. and its Subsidiaries v. William W. Wilkins, Tax Commissioner of Ohio.  Corporation Franchise Tax.  Confirming parties’ agreement. 

 

2005-T-441, 2005-T-443*

                                 Meijer Stores L.P. v. Franklin County Board of Revision, Franklin County Auditor, and Licking Heights Board of Education.  Real Property Tax.  Denying request for pretrial settlement conference and mediation. 

 

2005-T-493*          Meijer Stores L.P. v. Franklin County Board of Revision, Franklin County Auditor, and Columbus Board of Education.  Real Property Tax.  Denying request for pretrial settlement conference and mediation. 

 

2005-T-494*          Meijer Realty Co. v. Franklin County Board of Revision, Franklin County Auditor, and Columbus Board of Education.  Real Property Tax.  Denying request for pretrial settlement conference and mediation. 

 

2005-B-1140, 2005-B-1266

                                 Baldwin Park Limited Liability Company (WBR Baldwin Park LLC and RRR Baldwin Park LLC) v. Berea City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Consolidated. 

 

2005-A-1575         Marine Towers Limited Liability Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Lakewood Board of Education.  Real Property Tax.  Compelling Discovery. 

 

2005-V-1597         Shaker Park Gardens Apartments II, Inc. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Warrensville Heights School District Board of Education.  Real Property Tax.  Granting motion to compel. 

 

2005-V-1641         Nordson Corporation v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Westlake School District Board of Education.  Real Property Tax.  Denying motion to extend discovery, sua sponte ordering appellees to respond to discovery. 

 

*    Issued Previously