OHIO BOARD OF TAX APPEALS

 

12:00 P.M.                                                                                      FRIDAY

                                                                                                         April 7, 2006

 

MERIT DOCKET

 

2003-T-1392, 2003-T-1393

                                 Fairfield County District Library, Pickerington Public Library v. Fairfield County Budget Commission and Wagnalls Memorial Library.  Budget Commission:  County Library and Local Government Support Fund.  Budget Commission affirmed.  Board members concur. 

 

2004-H-293           Dorian S. G. and Brenda K. Botea v. Medina County Board of Revision and the Medina County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2004-B-611            Brunswick City School District Board of Education v. Medina County Board of Revision, Medina County Auditor, and Jean D. Matteo, Trustee, et al.  Real Property Tax.  Value found.  Board members concur. 

 

2004-R-878            Board of Education of the Hilliard City School District v. Franklin County Board of Revision, Franklin County Auditor, and Merco Investments, Ltd.  Real Property Tax.  Value found.  Board members concur. 

 

2004-R-893            Duane M. and Sharon R. Wells v. Erie County Board of Revision and Erie County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2004-M-1101        Duke Realty Ohio v. Hamilton County Board of Revision, the Hamilton County Auditor and Cincinnati School District Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2004-M-1330        Cynthia Hughes v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the East Cleveland Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2005-A-163            Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Paul J. Falco, Trust and Donald W. Kelley, Trustee.  Real Property Tax.  Value found.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap dissents. 

 

2005-A-164            Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Paul J. Falco, Trust and Donald W. Kelley, Trustee.  Real Property Tax.  Value found.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap dissents. 

 

2005-R-507            David N. and Lisa Coldwell v. Columbiana County Board of Revision, Columbiana County Auditor, and Southern Local Schools Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2005-B-1483         Nasser Rashidnia v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2004-R-642            R.L.R. Investments, LLC v. Clinton County Board of Revision, Clinton County Auditor, and Wilmington City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2004-P-1043          Sandcrest Ltd. v. Lake County Board of Revision, Lake County Auditor, and the Willoughby-Eastlake City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-M-39             CNL Retirement MA4 Cleveland OH, LP v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Westlake Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-T-167            Parkway Estates, Inc. 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-R-255            Regal Realty Investments LP and Regal Cinemas, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Solon Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-T-274            Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Manners Investment Limited Partnership.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-B-414, 2005-B-415

                                 Bedford Heights School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bear Creek Investment Company.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-A-805            Granada Apartments Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Warrensville Heights Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-A-807            Granada Apartments Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Warrensville Heights Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-P-810            The Triax Company v. Geauga County Board of Revision and the Geauga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-R-832            Anna Mills v. Lucas County Board of Revision and Lucas County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-R-833            Anna Mills v. Lucas County Board of Revision and Lucas County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-R-935, 2005-R-936

                                 North Church Towers, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Parma City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-M-955           Edward D. Korode v. Columbiana County Board of Revision and the Columbiana County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-A-1345         Ronald P. Chervenak v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur.   

 

2006-R-351            Otterbein College v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2005-T-534            The Dow Chemical Company v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Remand.  Board members concur. 

 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2005-M-1560        U.N.R. Enterprises, Inc. v. Montgomery County Board of Revision, the Montgomery County Auditor, and Huber Heights City School District Board of Education.  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.  Granting Board of Education’s motion to extend discovery.