OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

July 21, 2006

MERIT DOCKET

2004-V-1342, 2004-V-1344

East Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and J.G. Foresight Properties, LLC. Real Property Tax. Value found. Board members concur.

2005-V-124 Fasil, LTD v. Franklin County Board of Revision, the Franklin County Auditor, and the Whitehall City School District Board of Education. Real Property Tax. Value found. Board members concur.

2005-V-296 CTO, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax: Penalty Abatement. Tax Commissioner affirmed. Board members concur.

2005-A-1144 TransCon Builders Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bedford Board of Education. Real Property Tax. Value found. Board members concur.

2005-B-1423 Weben Venda Wash Systems, Inc. v. Cuyahoga County Board of Revision, and Cuyahoga County Auditor. Real Property Tax. Appeal dismissed. Board members concur.

DISMISSALS AND STIPULATIONS

2003-M-1741 Geraldine Dennis v. Knox County Board of Revision, and the Knox County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-R-196 through 2004-R-198

2005-R-348 through 2005-R-350

General Electric Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and East Cleveland Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-P-98, 2005-P-99

Biltmore Apartments, Ltd. v. Montgomery County Board of Revision, Montgomery County Auditor, and the Dayton Public School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-M-268 Mayfield City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and 6600 Mayfield, LLC. Real Property Tax. Stipulated. Board members concur.

2005-B-602 Xanadu Llane Farms Family Limited Partnership v. Champaign County Board of Revision and Champaign County Auditor. Real Property Tax. Dismissed. Board members concur.

2005-V-671 Rossford Development LLC v. Wood County Board of Revision and the Wood County Auditor. Real Property Tax. Stipulated. Board members concur.

2005-M-823 SJA Realty Enterprises LLC v. Erie County Board of Revision, the Erie County Auditor, and the Perkins Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-B-1010 Drake Development Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Warrensville Heights Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-R-1016 Willoughby-Eastlake City School District Board of Education v. Lake County Board of Revision, Lake County Auditor, and Resource Business Park, II. Real Property Tax. Dismissed. Board members concur.

2005-P-1168 32000 Aurora Road Company Investments II Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cuyahoga Hts. Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-M-1292 Landerbrook-Point 6 LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Mayfield Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-B-1293 CK Properties, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-A-1297 Nela Manor II LLC v. Summit County Board of Revision, Summit County Auditor, and the Akron City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-A-1339 First Troy Development, Ltd. v. Shelby County Board of Revision and Shelby County Auditor. Real Property Tax. Stipulated. Board members concur.

2005-R-1359 Bank One National Association as successor to Bank One, Cleveland National Association 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-P-1420 Kettering City Schools Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor, and Dixie Bell, LLC. Real Property Tax. Stipulated. Board members concur.

2005-A-1713 Michael J. and Laura D. Niedzwiecki v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2005-T-1752, 2006-R-6

Mayfield City School District Board of Education, and PDC Office Park v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2006-R-76 PZF, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Maple Heights Board of Education. Real Property Tax. Stipulated. Board members concur.

2006-T-90 City of Toledo Department of Economic Development, Division of Real Estate v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Tax Exemption. Dismissed. Board members concur.

2006-R-536 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Front Street Apartments Company. Real Property Tax. Dismissed. Board members concur.

2006-T-642 Atwood Industries, Inc. v. Cuyahoga County Board of Revision, and Cuyahoga County Auditor. Real Property Tax. Dismissed. Board members concur.

MISCELLANEOUS

2004-V-291, 2005-V-283

Dayton Newspapers, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board members concur.

2004-A-452 Daniel W. & Debra A. Dircksen v. Greene County Board of Revision and Greene County Auditor. Real Property Tax CAUV. Certification. Board members concur.

2005-M-937 A.H. Robins Company, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Corporate Franchise Tax. Remand. Board members concur.

2005-R-1387 Avon Lake United Church of Christ v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Tax Exemption. Remand. Board members concur.

2006-P-94, 2006-P-194

Vesper Lake Bible Fellowship, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Tax Exemption. Remand. Board members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2005-V-721, 2005-V-722

PSINet, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Sales and Use Tax. Denying Appellee’s Motion to Dismiss and Denying Appellant’s Motion to Compel.

2006-V-295 Board of Education for the Orange City School District v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and 27730 Chagrin LLC. Real Property Tax. Granting Motion to Compel.

2006-M-330 Columbus City School District Board of Education v. Franklin County Board of Revision, the Franklin County Auditor, and Olympia Properties, LLC. Real Property Tax. Compelling Discovery.

2006-A-375, 2006-A-376

Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and 1124 Old River Road. Real Property Tax. Granting Motion to Compel Discovery and Denying Motion to Extend Discovery Deadline.

2006-A-404 Westlake City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and University Hospitals Health Care Enterprises, Inc./University Hospitals Health System, Inc. Real Property Tax. Granting Motion, in part.

2006-R-571 Fred S. Fritts, Trustee v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Value. Show Cause.

2006-P-696, 2006-P-697

Janet Walsh v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Bedford Board of Education. Real Property Tax. Consolidating Appeals.

2006-R-704 Andrew W. Kendall v. Franklin County Board of Revision and Franklin County Auditor. Real Property Value. Show Cause.

2006-P-716 Jay Maugherman v. Williams County Board of Revision and the Williams County Auditor. Real Property Tax. Show Cause.