OHIO BOARD OF TAX APPEALS

 

12:00 P.M.                                                                                      FRIDAY

                                                                                                         May 19, 2006

 

MERIT DOCKET

 

2002-P-1309          Beall Homes, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio.  Sales Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2003-B-2039         Raintree Golf, LLC v. Summit County Board of Revision and Summit County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2003-B-2040         Raintree Golf, LLC v. Summit County Board of Revision and Summit County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2003-R-2151         Aramark Educational Resource, Inc. v. Summit County Board of Revision, Summit County Auditor, and Hudson City School District Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2004-A-260            Oakwood Estates an Ohio General Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bedford Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2004-T-322, 2004-T-323, 2004-T-324

                                 Gillilan Family L.P. v. Franklin County Board of Revision, Franklin County Auditor, and the Southwestern City School District Board of Education.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

2004-B-1286         HK New Plan Exchange v. Stark County Board of Revision, Stark County Auditor, Jackson Local School District Board of Education and Plain Local School District Board of Education. Real Property Tax. Value found.  Board members concur. 

 

2004-H-1305         Canton City School District Board of Education v. Stark County Board of Revision, the Stark County Auditor, Tri-State Central Canton Limited Partnership, John Pignetti, Martha Pignetti, Amy Pignetti, John Patrict Pignetti, and T.D. Pignetti.  Real Property Tax.  Value found.  Board members concur. 

 

2004-R-1313         Little Miami Local School District Board of Education v. Warren County Board of Revision, Warren County Auditor, and Sandy Cove Corp.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

2005-T-517            Thomas J. and Nancy L. Sauter v. Warren County Board of Revision and Warren County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2005-T-1539          Ronald R. Winer and Frank P. Bevilacqua v. Summit County Board of Revision, the Summit County Auditor, and Copley-Fairlawn City School District Board of Education.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

DISMISSALS AND STIPULATIONS

 

2004-R-1179, 2004-R-1180

                                 First States Investors 2550A LLC and Keybank National Association v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bedford Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-B-151            Normandy II Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Rocky River Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-A-239, 2005-A-250

                                 Board of Education of the Independence City Schools and Summit Office Park LLC v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-T-243, 2005-T-257

                                 Summit Office Park LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Independence Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-R-361, 2005-R-367

                                 Independence City Schools Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Summit Office Park LLC.  Summit Office Park LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Independence City Schools Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-R-362, 2005-R-369

                                 Independence City Schools Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Summit Office Park LLC.  Summit Office Park LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Independence City Schools Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-V-392            Ablon, Loretta Jeanne v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Shaker Hts. Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-V-471            Southgate Towers, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Bedford City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-V-486            Marc Jay Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bedford Heights School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-V-546            The Ohio Bell Telephone Company v. Stark County Board of Revision, Stark County Auditor, and the Canton City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-T-670            Bayer Park LLC, a Michigan Limited Liability Company v. Wood County Board of Revision, Wood County Auditor, and the P57 Rossford Evsd School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-R-840            Avon Lake Board of Education v. Lorain County Board of Revision, Lorain County Auditor, and CFLP LLC.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-T-1014          Bank One Marietta National Association and J.P. Morgan Chase v. Washington County Board of Revision and Washington County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-P-1131, 2005-P-1132

                                 Bainbridge Realty Investments v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Solon Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-R-1154         Villa View Apartments, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Euclid City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-B-1165         Midwestern Inn Properties A General Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Solon Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-V-1204         Greystone Group Rockside v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Garfield Heights School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-T-1218          Weston Prop Invest IV Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Solon Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-R-1227         Stratford Income Properties LP v. Hamilton County Board of Revision, Hamilton County Auditor, and Winton Woods City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-B-1230         Carl Milstein Trust, Claude Ball, Trustee, Brock Milstein, Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Solon Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-T-1294          Stacy A. and C. Marie Burley v. Medina County Board of Revision and Medina County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-V-1427         Emerald Ridge Realty Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Solon Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-R-1577         WEC 98G 30 LCC and Rite Aid of Ohio, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and East Cleveland Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-T-47              Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and 1476 Davenport Ltd.  Real Property Tax.  Dismissed.  Board members concur. 

 

MISCELLANEOUS

 

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.  Denying the property owner’s motion to reconsider extending the discovery deadline.  Board members concur. 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2005-K-578, 2005-K-579*

                                 Trunkline Gas Company v. William W. Wilkins, Tax Commissioner of Ohio.  Panhandle Eastern Pipe Line Company v. William W. Wilkins, Tax Commissioner of Ohio.  Public Utility Personal Property Tax.  Bifurcating hearing and staying, in part, proceedings.  

 

2005-P-819            Ronald E. Burns and Ana C. Burns v. Champaign County Board of Revision, Champaign County Auditor, and the Graham Local School District Board of Education.  Real Property Tax.  Scheduling. 

 

2005-R-1743         Pearl Drake, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, City of Strongsville, and Strongsville Board of Education.  Real Property Tax.  Granting motion to compel discovery. 

 

2006-T-70, 2006-T-74, 2006-T-75

                                 WC Beachwood LLC, and the Orange City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Compelling discovery.

 

2006-P-94, 2006-P-194

                                 Vesper Lake Bible Fellowship, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Consolidating appeals.

 

2006-B-287, 2006-B-288, 2006-B-339, 2006-B-340

                                 CH/Equity CLE I, LLC and LIT/Equity CLE, LLC v. Berea City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Consolidating appeals. 

 

2006-P-343, 2006-P-344

                                 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Bedford Community Medical Center Inc., and University Hospitals Health System Inc.  Real Property Tax.  Consolidating appeals.

 

2006-H-396, 2006-H-397

                                 Columbus OH Realty I, LLC and Columbus OH Realty II, LLC v. Franklin County Board of Revision and Franklin County Auditor and Columbus City School District Board of Education.  Real Property Tax.  Consolidating appeals.

 

2006-B-406, 2006-B-407

                                 Resource Telecom LLC v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Requiring appellant to show cause. 

 

2006-P-456            XO Management Services, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Admission pro hac vice. 

 

2006-A-470, 2006-A-479

                                 Board of Education of the Cleveland Municipal School District and Prospect Park LLC v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidating appeals.

 

*    Issued Previously