OHIO BOARD OF TAX APPEALS

 

12:00 P.M.                                                                                      FRIDAY

                                                                                                         May 5, 2006

 

MERIT DOCKET

 

2004-T-651            Michael D. Nihiser v. Hocking County Board of Revision and the Hocking County Auditor.  Real Property Tax.  Value found.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap dissents. 

 

2004-K-689           Community Health Professionals, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Tax Commissioner reversed.  Mr. Eberhart and Mr. Dunlap concur.  Ms. Margulies concurs in part and dissents in part. 

 

2004-B-854            Julian D. Jr. and Tina Karres v. Erie County Board of Revision and the Erie County Auditor.  Real Property Tax.  Value found.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap dissents. 

 

2004-V-1036         Meander Hospitality Group, Inc. v. Franklin County Board of Revision, the Franklin County Auditor, and the Columbus City School District Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2004-A-1319         MDV Enterprises, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2005-V-100            Strategic HR Partners, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2005-R-117            Ohio Blenders, Inc. v. William W. Wilkins, Tax Commissioner.  Personal Property Tax.  Tax Commissioner affirmed.  Board members concur. 

 

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.  Value found.  Board members concur. 

 

2005-V-772            Jack and Linda Gerber v. Lucas County Board of Revision and the Lucas County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2005-V-946            Jefferson Area Local School District Board of Education v. Ashtabula County Board of Revision, the Ashtabula County Auditor, and JP Molding Services, Inc.  Real Property Tax.  Value found.  Board members concur. 

 

2005-A-973            Boulder Creek Limited Partnership v. Portage County Board of Revision, Portage County Auditor, and Board of Education for the Streetsboro City School District.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2003-R-697            York International Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed.  Board members concur. 

 

2004-V-1120         Mentor Exempted Village School District Board of Education v. Lake County Board of Revision, the Lake County Auditor, and Amitel Mentor Limited Partnership.  Real Property Tax.  Dismissed.  Board members concur. 

 

2004-T-1364, 2004-T-1387

                                 Edens & Avant Holdings, LLC v. Lake County Board of Revision, Lake County Auditor, and Painesville Township Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-M-11             King James Park IV Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Westlake Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-P-44              Meijer Stores Limited Partnership v. Lucas County Board of Revision, Lucas County Auditor, and the Washington Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-A-267            Board of Education for the Orange City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Pepper Pike Place Associates, LLC.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-P-352            Ten J, L.L.C. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Heights/University Heights City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-R-353            The Ohio Bell Telephone Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Independence Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-M-365, 2005-M-366, 2005-A-374

                                 The Cleveland Racquet Club, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Orange City School District.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-V-368            Grand Bay of Brecksville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Brecks/Broad Heights School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-P-394            WEC 98G-32 LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Warrensville Heights Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-V-400, 2005-V-425

                                 Cuyahoga County Board of Commissioners and Associated Estates Realty Corporation v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Richmond Heights School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-V-461, 2005-V-462, 2005-V-508

                                 Bedford School District Board of Education and Meadowbrook Autocare, LLC v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-R-465, 2005-R-466

                                 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Brandybrook, LLC.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-A-498            50 E. 11th Avenue, LLC v. Franklin County Board of Revision, Franklin County Auditor, and Board of Education of the Columbus City Schools District.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-P-678            Vivian Associates v. Fairfield County Board of Revision, Fairfield County Auditor, and Board of Education of the Pickerington Local School District.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-A-798            Goodyear Tire & Rubber Co. v. Union County Board of Revision and Union County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-P-829            North Royalton City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Gary Moyse.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-V-854            Mentor Exempted Village School District Board of Education v. Lake County Board of Revision, the Lake County Auditor, and Jiggy, Ltd.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-A-855            Edward T. Maley v. Lorain County Board of Revision, Lorain County Auditor, and the Midview Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-A-950            Euclid Medical Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Mayfield Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-M-986           Euclid City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and 22550 Euclid Ave., Ltd. Part.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-M-988           RRR Ridgewood LLC & WBR Ridgewood LLC (per tax bill: Ridgewood House Ltd. Liability Company) v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur.  

 

2005-T-1048          Cleveland Heights/University Heights City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Severance Medical Limited Partnership.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-T-1118          William J. Black v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-P-1159          Bonnie Realty, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Heights/University Heights City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-P-1160          Lyndhurst Realty, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Heights/University Heights City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-A-1211         Epsilon of Chagrin Falls, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Chagrin Falls Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-T-1312          Cirignano Family Limited Partnership 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-P-1331          J-Lin-J, Inc. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-V-1336         Keystone Savings & Loan Co., NKA Charter One Bank, N.A. 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-1342        Monarch Properties, L.P. v. Medina County Board of Revision and the Medina County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-M-1487        Dmd Management Inc v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-A-302            John & Michelle Bush v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Dublin City Schools District.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-M-354           Archie Ealy v. Hamilton County Board of Revision and the Hamilton County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

 

MISCELLANEOUS

 

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.  Denying motion for reconsideration.  Board members concur. 

 

2004-P-923 through 2004-P-1009

                                 Leasetec Corporation v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Remand.  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.  Denying motion for reconsideration.  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.  Denying motion for reconsideration.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap dissents.

 

2005-T-302            Marla M. Shafran v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Correcting stipulation.  Board members concur.  

 

2005-T-1677          DeGeorge Ceilings of Southwestern Ohio, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Use Tax.  Remand.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2005-M-1747        Folz Vending Co., Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Designating the matter complex and approving agreement of parties. 

 

2006-T-285, 2006-T-286

                                 Terrapin Columbus Properties LLC v. Franklin County Board of Revision, Franklin County Auditor, and the Columbus City School District Board of Education.  Real Property Tax.  Consolidated. 

 

2006-M-371, 2006-M-372, 2006-M-385

                                 Berea City School District Board of Education and Ford Motor Company v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Consolidated. 

 

2006-T-377            Russell C. Hill v. Delaware County Board of Revision, Delaware County Auditor, and Olentangy Board of Education.  Real Property Tax.  Requiring appellant to show cause. 

 

 

*    Issued Previously