OHIO BOARD OF TAX APPEALS

 

12:00 P.M.                                                                                      FRIDAY

                                                                                                         April 21, 2006

 

MERIT DOCKET

 

2004-V-467            Superior Square LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education.  Real Property Tax.  Value found.  Mr. Eberhart and Mr. Dunlap concur.  Ms. Margulies concurs in part and dissents in part. 

 

2004-A-574            Colonial Village Ltd., An Ohio Ltd. Part. v. Washington County Board of Revision and Washington County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2004-T-1116          Lazarus Real Estate, Inc., nka Rich’s Department Stores, Inc. v. Muskingum County Board of Revision and Muskingum County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2004-H-1225         Authorized Properties, LLC v. Montgomery County Board of Revision, Montgomery County Auditor, and the Board of Education of the Huber Heights City Schools.  Real Property Tax.  Value found.  Board members concur. 

 

2004-M-1398        Cambridge City Schools Board of Education v. Guernsey County Board of Revision, the Guernsey County Auditor and PJS Family Properties (American MGT.).  Real Property Tax.  Value found.  Board members concur. 

 

2005-V-580            Spring Valley Farms, Inc. v. Champaign County Board of Revision and the Champaign County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2005-P-1650          In Re: 2758 East 79th Café Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Dismissed.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2005-M-204, 2005-M-234, 2005-M-235

                                 Techpark Limited Partnership v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Berea City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-R-629            Tran, LLC v. Delaware County Board of Revision, Delaware County Auditor, and Olentangy Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-M-632           S. Wilkoff & Sons Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-B-803            Devank Corporation v. Lake County Board of Revision and the Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-A-899, 2005-A-900

                                 Daniel R. Lee, Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Garfield Heights Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-V-1105         Rod Skaf and Connie Crow v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-P-1532          Metal Coatings International, Inc. v. Geauga County Board of Revision, Geauga County Auditor, and the City of Chardon-Chardon LSD Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-R-1568         Park Leasing Group v. Geauga County Board of Revision and Geauga County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-H-300, 2006-H-350  

                                 Rudolph and Patricia Yruegas v. Franklin County Board of Revision and the Franklin County Auditor.  Real property Tax.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2003-A-1840         Lakota Local School District Board of Education v. Butler County Board of Revision, Butler County Auditor, and Bondo Corporation.  Real Property Tax.  Certification.  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.  Corrected stipulation.  Board members concur. 

 

2005-R-834            Anna Mills v. Lucas County Board of Revision and Lucas County Auditor.  Real Property Tax.  Corrected stipulation.  Board members concur. 

 

2005-R-835            Anna Mills v. Lucas County Board of Revision and Lucas County Auditor.  Real Property Tax.  Corrected stipulation.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2005-A-401, 2005-A-405

                                 CP-Snow Properties, LLC and Berea City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Compelling discovery. 

 

2005-A-402, 2005-A-406, 2005-A-407, 2005-A-411

                                 CP Cleveland Holdings, LLC and Berea City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Compelling discovery. 

 

2005-A-589            Jim Beam Brands Co. and John DeKuyper & Son, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Franchise Tax.  Finding motions to quash moot and acknowledging withdrawal of appellants’ outstanding motions. 

 

2005-A-852, 2005-A-859  

                                 Parma City School District Board of Education and Midtown Apts Co. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Reserving ruling on motion to remand, restricting evidence to be presented at hearing and setting hearing date. 

 

2005-P-1343          Mahmoud Hindi “Askar Food” v. Montgomery County Board of Revision, Montgomery County Auditor, and the West Carrollton City School District Board of Education.  Real Property Tax.  Show cause. 

 

2005-M-1552        Carol H. Smith v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Requiring appellant to show cause. 

 

2005-P-1595          Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and WGG Development, Ltd., an Ohio Limited Liability Co.  Real Property Tax.  Compelling discovery. 

 

2005-P-1596          Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and WGG Development, Ltd., an Ohio Limited Liability Co.  Real Property Tax.  Compelling discovery. 

 

2005-V-1630         139, Ltd. v. Franklin County Board of Revision, the Franklin County Auditor, and the Columbus City School District Board of Education.  Real Property Tax.  Denying motion to compel. 

 

2005-V-1633         150 East Main Ltd. v. Franklin County Board of Revision, the Franklin County Auditor, and the Columbus City School District Board of Education.  Real Property Tax.  Granting motion to compel. 

 

2005-V-1657, 2005-V-1701

                                 Landerhaven Country Club Estates, Ltd. v. Mayfield School District Board of Education and Cuyahoga County Board of Revision, the Cuyahoga County Auditor.  Real Property Tax.  Granting motion to compel. 

 

2005-V-1661, 2005-V-1662, 2005-B-1666

                                 Board of Education for the Orange City School District v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Sterling Lakes, LLC.  Real Property Tax.  Granting motion to compel. 

 

2005-M-1668        Cleveland Hts. Lee Rd. Ltd. Part., A Georgia Ltd. Part. and Rite Aid of Ohio, Inc. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor and Cleveland Heights/University Heights Board of Education.  Real Property Tax.  Compelling discovery and denying motion to extend period. 

 

2005-P-1726          Cleveland Clinic Foundation v. William W. Wilkins, Tax Commissioner of Ohio, and the Beachwood City School District Board of Education.  Real Property Tax Exemption.  Designating appeal as complex litigation, scheduling, and overruling motion to extend discovery to the extent motion is inconsistent with this order. 

 

2006-P-22, 2006-P-23

                                 Strongsville Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and J.C. Penney Properties, Inc.  Real Property Tax.  Extending discovery. 

 

2006-M-334, 2006-M-355

                                 CBT Development Inc. and Board of Education of the Rocky River City Schools v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Consolidating appeals.