OHIO BOARD OF TAX APPEALS

 

12:00 P.M.                                                                                                                   FRIDAY

                                                                                                                                    July 14, 2006

 

MERIT DOCKET

 

2002-V-2595, 2002-V-2800

                                 Board of Education for the Berea City School District and Manlaw Investment Company v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2004-R-86                Sears, Roebuck & Co. v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City Schools Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2005-B-1275            Cincinnati School District Board of Education v. Hamilton County Board of Revision, the Hamilton County Auditor, and AP Parking Company LLC.  Real Property Tax.  Value found.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2005-B-386              OTR, an Ohio General Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Beachwood City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-M-452, 2005-M-457, 2005-M-483, 2005-M-509

                                 1104 Prospect Avenue Park & Lock LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-A-550             Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Legacy Properties Group, Inc.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-B-634              Finlarig Enterprises, Ltd. v. Franklin County Board of Revision, Franklin County Auditor and Hilliard School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-B-942              Drake Construction Co., Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Warrensville Heights Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-B-1060            Peoples Savings & Loan Association nka Charter One Bank, N.A. dba Charter One Bank v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Parma City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-B-1103            Krupar, Alice E., Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-T-1169            Trebmal Landerhaven Limited Partnership 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-T-1213            SBP Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Warrensville/Orange School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-B-1315            Centre Pointe Ltd. v. Summit County Board of Revision, Summit County Auditor, and the 17-Copley Twp-Revere LSD School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-V-1320           Larchwood Place Development Company 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-A-1334           Charter One Bank, nka Charter One Bank, N.A., dba Charter One Bank v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-R-1373            Central National Bank of Cleveland v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-V-1494           RRR Ohio LLC & WBR Ohio LLC v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-M-1495           Hospitality Inn, LLC v. Summit County Board of Revision, Summit County Auditor, and the Revere Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-B-1496            Donington Village Ltd., An Ohio Limited Partnership v. Union County Board of Revision, Union County Auditor, and Marysville Exempted Village School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-M-1533           Fourth Street Associates, An Ohio General Partnership v. Summit County Board of Revision, Summit County Auditor, and the Cuyahoga Falls City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-B-1540, 2005-B-1584, 2005-B-1585, 2005-B-1639

                                 Middleburg Hts. Medical Arts II v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Berea City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-B-1541, 2005-B-1592, 2005-B-1593, 2005-B-1638

                                 Middleburg Hts. Medical Arts Center v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Berea City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

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, Cuyahoga County Auditor, and Cleveland Heights/University Heights Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-B-1670            (Per Tax Bill:  Davis Construction) Landerhaven I LLC (an Ohio Limited Liability Company) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Mayfield City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-P-5                  Lewis, Peter B (Trs) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Beachwood School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-A-72               Landmark Centre Ltd., An Ohio Limited Liability Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Beachwood City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-P-235              Charles Abookire Real Estate Management, An Ohio General Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and North Royalton City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-T-510              Cincinnati School District Board of Education v. Hamilton County Board of Revision, the Hamilton County Auditor, and the Fifth Third Company.  Real Property Tax.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2002-P-403              The Andrew Jergens Company v. Thomas M. Zaino, Tax Commissioner of Ohio.  Personal Property Tax.  Certification.  Board members concur. 

 

2002-P-614              The Andrew Jergens Company v. Thomas M. Zaino, Tax Commissioner of Ohio.  Personal Property Tax.  Certification.  Board members concur. 

 

2003-M-146             Castle Aviation, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio.  Use Tax.  Certification.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2004-A-1437           DPL, Inc. and its Subsidiaries v. William W. Wilkins, Tax Commissioner of Ohio.  Corporation Franchise Tax.  Granting motion.

 

2006-P-318              80 LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bedford Board of Education.  Real Property Tax.  Extending discovery period. 

 

2006-M-324             Richmond Park Apartments, et al. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Richmond Heights Local School District Board of Education.  Real Property Tax.  Granting motion for extension of discovery deadline. 

 

2006-B-440              Douglas Vauters v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Show cause. 

 

2006-A-489             William L. Flynn & Janice L. Flynn v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Requiring appellants to show cause. 

 

2006-M-493, 2006-M-538, 2006-M-539

                                 Laurence W. Gertsma v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Berea City School District Board of Education.

Berea City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Laurence W. Gertsma. 

Real Property Tax.  Consolidated. 

 

2006-A-572, 2006-A-711

                                 Board of Education of the Garfield Heights City Schools and Cole WG Garfield Heights OH, LLC v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidated. 

 

2006-P-623, 2006-P-659

                                 George P. and Rosemary Zampelli v. William W. Wilkins, Tax Commissioner of Ohio.  Income Tax.  Consolidated. 

 

2006-T-676              Fred S. Fritts v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Requiring appellant to show cause. 

 

2006-T-746              Philip W. Opperman v. Auglaize County Board of Revision and the Auglaize County Auditor.  Real Property Tax.  Requiring appellant to show cause.