OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

August 18, 2006

MERIT DOCKET

2003-H-1549 Tuller Square Northpointe, LLC, and Kohl’s Department Stores, Inc. v. Delaware County Board of Revision, Delaware County Auditor, and the Olentangy Local School District Board of Education. Real Property Tax. Value found. Board members concur.

2004-T-187, 2004-T-188

DaimlerChrysler Corporation v. William W. Wilkins, Tax Commissioner of Ohio. Use Tax. Tax Commissioner affirmed. Board members concur.

2005-M-501 1669-1675 Summit Street, LLC v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Value found. Board members concur.

2005-R-594 J.L. Billman, Inc. v. William W. Wilkins, Tax Commissioner. Sales Tax. Tax Commissioner reversed. Ms. Margulies and Mr. Dunlap concur. Mr. Eberhart not participating.

2005-M-778 G. David Vernon v. Knox County Board of Revision and the Knox County Auditor. Real Property Tax CAUV. BOR affirmed. Board members concur.

2005-M-779 Virginia E. Vernon v. Knox County Board of Revision and the Knox County Auditor. Real Property Tax CAUV. Remanded to the BOR. Board members concur.

2005-T-1177 Plain Local Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Harlem Road LLC. Real Property Tax. Value found. Board members concur.

2005-A-1415 Board of Education of the Hilliard City Schools v. Franklin County Board of Revision, Franklin County Auditor, and John J. & Felicia Quinn. Real Property Tax. Value found. Board members concur.

DISMISSALS AND STIPULATIONS

2004-R-1366 Quail Hollow Holdings, LLC v. Lake County Board of Revision, Lake County Auditor, and Painesville Township Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-M-189 Crestmont Cleveland Partnership and Howard L. Richshafer, Trustee for Crestmont Cleveland Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-A-320, 2005-A-336

Lauren Properties, Ltd. Partnership, and North Olmsted City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2005-A-474 Bracebridge Corporation v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Beachwood City School District. Real Property Tax. Dismissed. Board members concur.

2005-A-476 Bracebridge Corporation v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Beachwood City School District. Real Property Tax. Dismissed. Board members concur.

2005-R-558 Port Hospitality, LLC and Web-Par LTD., LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Mayfield Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-T-673 JM PAZ OH LLC v. Lake County Board of Revision, Lake County Auditor, and the Painesville Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-V-682 JiAngelo Builders, LLC v. Delaware County Board of Revision, Delaware County Auditor, and the Olentangy Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-V-738 KC Propco, LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Solon City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-M-741 Halabar Enterprises, LLC v. Lake County Board of Revision, Lake County Auditor, and the Willoughby-Eastlake City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-R-878 V.P.C.H. Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and North Olmsted Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-H-951 Memphis Drive-In Theater v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Brooklyn School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2005-K-968 The General Electric Company v. Coshocton County Board of Revision, and the Coshocton County Auditor. Real Property Tax. Stipulated. Board members concur.

2005-T-971 Adow Village Square, L.P. v. Adams County Board of Revision and Adams County Auditor. Real Property Tax. Stipulated. Board members concur.

2005-A-1052 Foxtrot Alpha, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Use Tax. Dismissed. Board members concur.

2005-A-1063 Thomas J. Smith v. Lake County Board of Revision, Lake County Auditor, and Madison Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-K-1115 CDP Cleveland I, Inc. aka Development Properties-Cleveland, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District. Real Property Tax. Stipulated. Board members concur.

2005-K-1129 Random Properties Acquisition Corp. I, A Delaware Corporation v. Athens County Board of Revision and the Athens County Auditor. Real Property Tax. Stipulated. Board members concur.

2005-A-1151 Kerr Lakeside, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Euclid Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-M-1246 Shaker Park East, LLC v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2005-V-1309 North Park Apartments, LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Shaker Heights School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-A-1355 Sunwest F B Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Mayfield City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2005-M-1361 JSE Properties, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Heights/University Heights Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-A-1381 2137 Waldeck Avenue LLC v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Dismissed. Board members concur.

2005-M-1424 Stonebrook Holdings LTD. v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Stipulated. Board members concur.

2005-A-1480 Richard L. Nemeth v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Dismissed. Board members concur.

2005-T-1482 CDC-Lindbergh Subsidiary, LLC v. Montgomery County Board of Revision, Montgomery County Auditor, and Kettering City Schools Board of Education. Real Property Tax. Stipulated. Board members concur.

2006-H-241 Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Parkland Terrace LLC. Real Property Tax. Stipulated. Board members concur.

2006-H-325 Hilcrest Golden Gate LLC (Hillcrest Golden Gate) v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2006-A-464 Schneps Family Ltd Part v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Solon Board of Education. Real Property Tax. Stipulated. Board members concur.

MISCELLANEOUS

2006-R-18, 2006-R-19, 2006-R-46

Strongsville Board of Education and City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and The May Department Stores Company and The May Department Stores Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Strongsville Board of Education, and City of Strongsville. Real Property Tax. Denying the Property Owner’s Motion to Reconsider Extending the Discovery Deadline. 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. Confirming Parties’ Agreement.

2006-R-206, 2006-R-207

Home Depot USA, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Sales Tax. Granting Motion to Withdraw as Counsel.

2006-V-388, 2006-V-389

Davis Estates, Ltd. v. Franklin County Board of Revision, the Franklin County Auditor, and the Columbus City School District Board of Education. Real Property Tax. Granting Motion to Compel.

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. Finding Jurisdiction.

2006-H-590 Randall C. Root v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Staying Proceedings.

2006-B-650 Linda J. Eget v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Show Cause.

2006-B-905 Al Mansour, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Sales Tax. Show Cause.

2006-H-932 Terry and Cindy Jarecki v. Lucas County Board of Revision and the Lucas County Auditor. Real Property Tax. Show Cause.

2006-T-943 Thomas Hart v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Show Cause.

2006-A-948 thru 2006-A-953

Shiloh Corporation, and Shiloh Corporation (Shiloh Industries, Inc.) & Subsidiaries, and Liverpool Coil Processing, Inc., and Medina Blanking, Inc., and Valley City Steel Company, and Sectional Stamping, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Consolidating Appeals for Hearing Purposes Only.

2006-R-982 Edsel A. and Shirley J. Cotter v. William W. Wilkins, Tax Commissioner of Ohio. School District Income Tax. Show Cause.