OHIO BOARD OF TAX APPEALS

 

12:00 P.M.                                                                                                                    FRIDAY

                                                                                                                                       May 12, 2006

 

MERIT DOCKET

 

2003-H-601, 2003-H-602, 2003-H-604 through 2003-H-607,

2003-H-611, 2003-H-612

                                 Cuyahoga Heights Local School District Board of Education and Fogg Brooklyn Heights, LLC v. Cuyahoga County Board of Revision, and Cuyahoga County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2003-T-1301, 2004-T-844, 2005-T-1474

                                 City of East Liverpool v. Columbiana County Budget Commission; Townships of Butler, Center, Elkrun, Fairfield, Franklin, Hanover, Knox, Liverpool, Madison, Middleton, Perry, Salem, St. Clair, Unity, Washington, Wayne, West, and Yellow Creek; Villages of Columbiana, Lisbon, Summitville, Hanoverton, Rogers, Washingtonville, Leetonia, New Waterford, Salineville, and Wellsville; Cities of Salem, and East Palestine; Columbiana County;  and Columbiana County Park District.  Budget Commission: ULGF & ULGRAF.  Columbiana County Budget Commission affirmed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap is recused.

 

2004-R-506            Jefferson Area Local School District Board of Education v. Ashtabula County Board of Revision, Ashtabula County Auditor, and Ballyrock Properties, Inc.  Real Property Tax.  Value found.  Board members concur.

 

2004-A-1343         Board of Education of the Westerville City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Olympia Properties LLC.  Real Property Tax.  Value found.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap dissents.

 

2005-R-179            Fallsway Properties, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Tax Commissioner affirmed. Board members concur.

 

2005-H-383           Euclid City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Fame Midamco Co.  Real Property Tax.  Value found.  Board members concur.

 

2005-V-948            Jefferson Area Local School District Board of Education v. Ashtabula County Board of Revision, the Ashtabula County Auditor, and Michael A. Schwartz.  Real Property Tax.  Value found.  Board members concur.

 

2005-M-1156        David Medien v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2005-B-42              Meijer Stores Limited Partnership v. Lucus County Board of Revision, Lucas County Auditor, and the Oregon City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-T-56              Melrose Office Park Associates, an Ohio General Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Westlake Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-V-154, 2005-B-147

                                 GM Property Management Company, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-B-548            Laks Enterprises v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleve. Hts./Univ. Hts. Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-B-561            Kensington Greene Ltd. Part. v. Carroll County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-B-582            Jemm II Properties Ltd., et al. and the Goodyear Tire and Rubber Co. (Wingfoot Commercial Tire Systems, LLC) v. Medina County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-B-654            RA2 Broadview Heights LLC and Rite Aid of Ohio, Inc. v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-R-736            Brookridge Management, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Brooklyn City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-T-813            MJO Ltd v. Clermont County Board of Revision et al.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-V-837            KRG Eastgate Pavilion LLC v. Clermont County Board of Revision, Clermont County Auditor, and the West Clermont Local School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-A-888            Mentor Exempted Village School District Board of Education v. Lake County Board of Revision, Lake County Auditor, and Michael’s, Inc.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-P-934            TEG Properties, Inc. v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-B-1012         Brunswick City School District Board of Education v. Medina County Board of Revision, the Medina County Auditor, and K & E Limited Partnership.  Real Property Tax.  Dismissing Appeal as Duplicative.  Board members concur.

 

2005-A-1164         Alan Wool v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-B-1237         Maple Park Drive Assoc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Maple Hts Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-B-1238         Margaret Realty Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Maple Hts Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-R-1249         Charter One Bank v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Euclid Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-B-1298         Brian and Debra Schroeder v. Medina County Board of Revision and Medina County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-B-1347, 2005-M-1348

                                 Micro Lapping and Grinding Co., Inc. (50%) and Ann Mozolits (50%) v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-B-1425         Ronald L. Herman v. Medina County Board of Revision and Medina County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-B-1445         Perry Homes, Inc. v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-V-1450         William E. Pearson v. Franklin County Board of Revision, and the Franklin County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-V-1465         CMCP Montrose LLC v. Summit County Board of Revision, the Summit County Auditor, and the Copley-Fairlawn City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-T-1563          Kettering City Schools Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor, and HK Real Estate LLC.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-A-1574         Lake Park L.P. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the East Cleveland Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

 

MISCELLANEOUS

 

2004-V-257            12610 Kirby Avenue LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education.  Real Property Tax.  Certification.  Board members concur.

 

2005-B-604            Mentor Exempted Village School District Board of Education v. Lake County Board of Revision, Lake County Auditor, and Viviani Family Limited Partnership.  Real Property Tax.  Correcting Order.  Board members concur.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2006-T-39, 2006-T-40, 2006-T-42

                                 Berea City School District Board of Education, and Sears Roebuck & Co. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Extending Discovery Period.

 

2006-R-63              1124 Bolivar Garage Parking LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal City Schools Board of Education.  Real Property Tax.  Granting Motion to Compel Discovery and Denying Extension of Discovery Deadline.