OHIO BOARD OF TAX APPEALS

 

12:00 P.M.                                                                                           FRIDAY

                                                                                                            June 30, 2006

 

MERIT DOCKET

 

2004-A-1090           Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and 704 Holdings, Inc.  Real Property Tax.  Value found.  Board members concur. 

 

2005-R-279              Roncelli, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Use Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2005-A-381             Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor, and 2100 Maple Canyon Plaza LLC.  Real Property Tax. Value found.  Board members concur. 

 

2005-B-597              Nancy L. Fuller and Edna M. Thompson v. Champaign County Board of Revision and Champaign County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2005-P-668              Rootstown Local School District Board of Education v. Portage County Board of Revision, Portage County Auditor, and Rootstown Industrial Park, Inc.  Real Property Tax.  Remanded with instructions.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap dissents. 

 

2006-A-439             Daniel & Ellen D. Stein v. Hamilton County Board of Revision and Hamilton County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2005-V-351             Kerwin House, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Hts./University Hts. School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-P-384              Meta Holdings, LLC and Discovery Boulevard Dublin Ohio, LLC v. Franklin County Board of Revision, Franklin County Auditor, and the Dublin City Schools Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-V-387             North Olmsted City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Tech Park Associates, LTD.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-T-631              Consortium for Economic & Community Development Inc., Hough Area Dev. Corp. and Amesbury Rosalind Estates as their interests may so appear v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-T-641              Amesbury Rosalind Estates v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-R-794, 2005-R-795

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

 

2005-A-890             Orchard Apartments of Coshocton, Inc. v. Coshocton County Board of Revision and Coshocton County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-A-891             Orchard Apartments of Coshocton Two, Inc. v. Coshocton County Board of Revision and Coshocton County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-T-913              Mill’s Pride L.P. v. Pike County Board of Revision and Pike County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-M-918, 2005-M-943

                                 The Ohio Bell Telephone Company v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Parma City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-A-927, 2005-A-998, 2005-A-999

                                 Englewood Park II, Ltd. and Berea City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-B-957              Hy-Level Screw Products Co & Hy-Level Industries Inc as their interests may appear v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Strongsville School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-R-970              Peebles Elderly Housing Limited Partnership v. Adams County Board of Revision and Adams County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-B-979, 2005-B-980

                                 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Apartment, Inc., M. Orlean and R. Cortell and O & C Limited Liability Company.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-B-1037            Marvin Chernin Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the East Cleveland Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-B-1104            Alderwoods (Ohio) Funeral Home, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Mayfield City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-B-1248            Oakwood Associates of Ohio Ltd. Part. (An Ohio Ltd. Part.) v. Lucas County Board of Revision, Lucas County Auditor, and Toledo City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-T-1357            D.S. Cohon, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-B-1454            Auction Properties, Inc. A New Jersey Corp v. Columbiana County Board of Revision and Columbiana County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-V-16, 2006-V-17

                                 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Canon Road Properties, LTD.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-B-348              John H. Norris v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2005-R-50                Dublin City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and NRS Equities, Inc.  Real Property Tax.  Correcting stipulation.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2004-K-749, 2004-K-750

                                 MCI Metro Access Transmission Services, LLC, and MCI WorldCom Network Services, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Public Utility Personal Property Tax.  Granting motion for leave to file amici curiae brief in support of appellee. 

 

2005-A-1233, 2005-A-1325 & 2005-A-1253, 2005-A-1254, 2005-A-1306

                                 Per Tax Bill:  Holiday Inn of Elyria, a Limited Partnership (ELY Associates T/A Holiday Inn of Elyria-Lorain-an Ohio Ltd. Part.) and Board of Education of the Elyria City Schools v. Lorain County Board of Revision and Lorain County Auditor. 

Per Tax Bill: Philip C. Margolius (Philip G. Margolius) and Board of Education of the Elyria City Schools v. Lorain County Board of Revision and Lorain County Auditor. 

Real Property Tax.  Consolidating appeals, some for hearing and administrative purposes only. 

 

2006-A-358             Bigw Investment Co. Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Garfield Heights Board of Education.  Real Property Tax.  Compelling discovery. 

 

2006-A-592             Christopher J. Cullen and Nancy L. Cullen v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Staying proceedings. 

 

2006-A-593             Michael L. Pfefferle and Claire F. Johansen v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Staying proceedings.