OHIO BOARD OF TAX APPEALS

 

12:00 P.M.                                                                                                                                                       FRIDAY

                                                                                                                                                                        July 28, 2006

 

MERIT DOCKET

 

2003-K-1876           Columbia Gas Transmission Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio.  Public Utility Personal Property Tax.  Tax Commissioner reversed.  Board members concur. 

 

2004-A-330             American Identity, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Remanded with instructions.  Board members concur. 

 

2004-V-356             First Industrial, LP v. Franklin County Board of Revision, the Franklin County Auditor, and the Hamilton Local School District Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2004-P-552              Simon Glick, et al. v. Wayne County Board of Revision and the Wayne County Auditor.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

2005-V-211             Board of Education of the Columbus City Schools v. Franklin County Board of Revision, the Franklin County Auditor, and Target Corporation.  Real Property Tax.  Value found.  Board members concur. 

 

2005-A-977             Board of Education of the Westerville City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Charles A. & B. Gayle Moon.  Real Property Tax.  Value found.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2005-R-339, 2005-R-412, 2005-R-413

                                 Weeley Family Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Olmsted Falls Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-B-424              Overland Associates v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, the Strongsville Board of Education, and the City of Strongsville.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-M-470, 2005-M-482

                                 Prospect Avenue Parking LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. 

Cleveland Municipal School District Board of Revision v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Prospect Avenue Parking LLC.

Real Property Tax.  Stipulated.  Board members concur. 

 

2005-T-710              Streetsboro City School District Board of Education v. Portage County Board of Revision, Portage County Auditor, and C Store Realty I, LLC.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-M-809             Gaelic Financial Services LLC v. Clermont County Board of Revision, Clermont County Auditor, and West Clermont Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-V-920, 2005-V-969

                                 Parma Limited Liability Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Parma School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-R-983              Lee Construction Company 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-1018            Educators Housing, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Parma Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-A-1155           Jennifer L. Blackman v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Dismissed.  Board members concur. 

 

2005-A-1274           East Broad Plaza Partnership v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City Schools District.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-T-1288            Zala LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Parma Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-A-1659, 2005-A-1699, 2005-A-1700

                                 WEASouthpark LLC and Kohl’s Department Stores, Inc. and Strongsville Board of Education and City of Strongsville v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-T-710              Karin and Walter Laich v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2003-T-633, 2003-T-648, 2003-T-649

                                 Volibar Realty Company, and Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Certification.  Board members concur. 

 

2006-B-14, 2006-B-15, 2006-B-41*

                                 Sears Roebuck and Co. (SRC Facilities Statutory Trust No. 2003A) v. Strongsville School District Board of Education and the City of Strongsville v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Granting reconsideration and extending discovery deadline.  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 amicus curiae brief in support of appellee. 

 

2005-R-799              BTF Cincinnati Corp. v. Hamilton County Board of Revision, Hamilton County Auditor, and Oak Hills Local School District Board of Education.  Real Property Tax.  Granting motion to extend briefing dates. 

 

2006-H-64               Richard A. Sofka v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Requiring appellant to show cause. 

 

2006-T-296              Phil Vedda and Sons Printing, Inc. v. Cuyahoga County board of Revision, Cuyahoga County Auditor, and Lakewood City School District Board of Education.  Real Property Tax.   Compelling discovery. 

 

2006-M-383*           Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Olympia, LLC.  Real Property Tax.  Correcting order. 

 

2006-R-427              Bridge Housing Corp. 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. 

 

2006-T-455              Crown Equipment Corporation v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Staying filing of statutory transcript & scheduling memoranda. 

 

2006-A-480             Caleb & Joshua LLC/Tim Remlinger v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City Schools District.  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.  Extending time to respond to show cause order and requiring counsel to file appearance. 

 

2006-H-737             Steve C. Walton v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Requiring appellant to show cause. 

 

*    Issued Previously