OHIO BOARD OF TAX APPEALS

 

12:00 P.M.                                                                                                                                                       FRIDAY

                                                                                                                                                                        August 4, 2006

 

MERIT DOCKET

 

 

2004-K-369             Advanced Organics, Incorporated v. William W. Wilkins, Tax Commissioner of Ohio.  Use Tax.  Tax Commissioner affirmed.  Board members concur.

 

2005-R-481              The Cygnus Group, Inc. v. William W. Wilkins, Tax Commissioner.  Sales Tax.  Tax Commissioner affirmed.  Board members concur.

 

2005-M-861             George F. Miller, Jr. v. Montgomery County Board of Revision and the Montgomery County Auditor.  Real Property Tax.  Appeal dismissed.  Board members concur.

 

2006-B-406, 2006-B-407

                                 Resource Telecom LLC v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City Schools Board of Education.  Real Property Tax.  Appeal dismissed.  Board members concur.

 

2006-V-435             Raymond Durban v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Appeal dismissed.  Board members concur.

 

2006-M-664             Optibuy Properties, LLC v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  BOR affirmed.  Board members concur.

 

 

DISMISSALS AND STIPULATIONS

 

2005-V-43               Meijer Stores Limited Partnership v. Lucas County Board of Revision, the Lucas County Auditor, and the Sylvania City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-V-240             Victoria Plaza Limited Liability Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the North Olmsted School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-T-376              AERC Sterling Park, Inc. v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-V-484             Jeffrie N. Greenberg 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-485             Jeffrie N. Greenberg 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-M-746             Urbana Court Ltd. Part. (A Ohio Ltd. Part.) v. Champaign County Board of Revision and the Champaign County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-H-780             Hickory Ridge Limited Partnership v. Medina County Board of Revision, Medina County Auditor, and the Brunswick City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-B-1053            Crow Executive Air, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Use Tax.  Dismissed.  Board members concur.

 

2005-P-1055            Sabre Leasing Associates, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Use Tax.  Dismissed.  Board members concur.

 

2006-M-330             Laketech Properties, LLC v. Franklin County Board of Revision, the Franklin County Auditor, and Worthington City Schools District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-B-540              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.

                                

 

MISCELLANEOUS

 

2001-P-368              Crew Soccer Stadium LLC and Ohio Expositions Commission v. Thomas M. Zaino, Tax Commissioner of Ohio, and the Columbus City School District Board of Education.  Exemption.  Certification.  Board members concur.

 

2002-M-919             Cousino Construction Company v. William Wilkins, Tax Commissioner of Ohio.  Use Tax.  Certification.  Board members concur.

 

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.  Denying Appellant Manlaw Investment Company’s Motion for Reconsideration.  Board members concur.

 

2004-V-502             Broad & Jackson Ltd. v. Ashtabula County Board of Revision, Ashtabula County Auditor, and the Conneaut Area City School District Board of Education.  Real Property Tax.  Certification.  Board members concur.

 

2004-A-1322           Reed Elsevier Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Certification.  Board members concur.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2005-K-202             The Ohio Bell Telephone Company v. William W. Wilkins, Tax Commissioner of Ohio.  Public Utility Personal Property Tax.  Granting Appellee’s Motion for Leave to File Expert Witness Notification List Instanter.

 

2005-T-1203            Ronnie and Kathleen Gunnoe v. Medina County Board of Revision and Medina County Auditor.  Real Property Tax.  Denying Motion to Dismiss.

 

2006-B-400              C & D Revocable Trust, C. Don White (Tr) and Carol L. White (Tr) v. Hamilton County Board of Revision and the Hamilton County Auditor.  Real Property Tax.  Show Cause.

 

2006-B-401              C & D Revocable Trust, C. Don White (Tr) and Carol L. White (Tr) v. Hamilton County Board of Revision and the Hamilton County Auditor.  Real Property Tax.  Show Cause.

 

2006-M-422, 2006-M-428, 2006-M-429

                                 Village Auto Wash, Inc. and Board of Education for the Orange, City School District v. Cuyahoga County Board of Revision, and the Cuyahoga County Auditor.  Real Property Tax.  Compelling Discovery and Consolidating Appeals.

 

2006-V-706, 2006-V-765

                                 Kenilworth-Mews, LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Heights/University Heights School District Board of Education.  Real Property Tax.  Consolidating Appeals.

 

2006-B-743              Vinod and Atchuthamba Koduri, Co-Trs. V. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Show Cause.

 

2006-M-819             Craig L. Paullin v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Show Cause.