OHIO BOARD OF TAX APPEALS

 

12:00 P.M.                                                                                                                                                       FRIDAY

                                                                                                                                                                        August 25, 2006

 

MERIT DOCKET

 

2005-R-531              CM Acquisition Company v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax Penalty Abatement.  Tax Commissioner reversed.  Board members concur. 

 

2005-B-1526            Jeffrey C. Kuharik v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-R-571              Fred S. Fritts, Trustee v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

2006-R-704              Andrew W. Kendall v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

2006-H-737             Steve C. Walton v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2004-V-1325           South-Western City School District Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Lutheran Social Services of Central Ohio Village Housing, Inc.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-R-380              Columbus City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Columbus Hotel Partners, L.P.  Real Property Tax.  Stipulated.  Board members concur. 

 

05-B-838                  Craig S. Mistur v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Parma Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-V-880, 2005-V-883

                                 Board of Education for the Orange City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and A.M. Castle and Company.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-R-919              Parma City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Parma Day Medical, Inc.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-M-928, 2005-M-930, 2005-M-932

                                 Lakota Local School District Board of Education v. Butler County Board of Revision, the Butler County Auditor and Walgreen Co.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-T-994              Pelret Building Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Olmsted Falls Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-T-995              Pelret Building Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Olmsted Falls Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-M-1239, 2005-M-1240

                                 Sycamore Community School District Board of Education v. Hamilton County Board of Revision, the Hamilton County Auditor, and Governors Hill Partners.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-V-1245           John G. Kisner and Paula Kisner, Co-Trustees and the Goodyear Tire and Rubber Co. v. Medina County Board of Revision and the Medina County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-T-1429            Polaris Mall, LLC v. Delaware County Board of Revision, Delaware County Auditor, and Olentangy Local Schools Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-A-1456, 2005-A-1470, 2005-A-1471

                                 Milkmart Property II, LLC as successor by merger to Milkmart Property XXXII, LLC and Bedford Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-B-1492            Marysville Housing II Inc. v. Union County Board of Revision, Union County Auditor, and Marysville Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-B-1493            Marysville Housing Inc. v. Union County Board of Revision, Union County Auditor, and Marysville Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-R-1499            Windsor Manor East Ltd. Partnership (An Ohio Ltd. Part.) v. Union County Board of Revision, Union County Auditor, and Marysville Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-A-1555, 2005-A-1556

                                 Board of Education for the Orange City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Interstate East, Ltd.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-B-1656            Sears Roebuck & Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Warrensville Heights Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-B-1                  Green, Maria Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Beachwood Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-P-4                  Lewis, Peter B – Trs v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Beachwood Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-B-7                  Jacobs, Carol co-trs, Jacobs, Sol co-trs v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Beachwood Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-R-8                  Duetsch, Robert H., Duetsch, Sandra F. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Beachwood Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-V-10               Klein Ruth E. Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Beachwood Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-A-11               Fromson-Weisberg, Patricia Tr, Fromson, Toni Trs v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Beachwood Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-R-55, 2006-R-278

                                 Fairfield Inn by Marriott LP v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Berea City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-K-318             80 LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bedford Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-V-319             Arthur Road Development Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Solon Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-V-363             Continental Land & Building Management Co., LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bedford Heights School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2003-M-1100, 2003-M-1101

                                 AAP St. Marys Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio.  Personal Property Tax.  Certification.  Board members concur. 

 

2005-M-1149           AAP St. Marys Corporation v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Remand.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2005-A-589             Jim Beam Brands Co. & John DeKuyper & Son, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Franchise Tax.  Granting request to withdraw as counsel of record, entering an appearance on behalf of appellants, and confirming hearing date.

 

2006-H-381             Worthington City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor and Bob-O-Link Golf Course, Ltd.  Real Property Tax.  Compelling discovery. 

 

2006-T-527              Texby Associates L.P. (Texby Associates, Inc.), The Goodyear Tire & Rubber Company, and Conrad’s Tire Service, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Compelling Discovery. 

 

2006-H-614             Thomas S. and Ellen K. Noneman v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Staying proceedings. 

 

2006-H-729             National Steelworkers Oldtimers Community Urban Development Company v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax.  Show cause. 

 

2006-H-860             Barbara Stahl v. Knox County Board of Revision and the Knox County Auditor.  Real Property Tax.  Requiring appellant to show cause and requiring Knox County Board of Revision to supplement the statutory transcript. 

 

2006-T-885, 2006-T-886, 2006-T-887

                                 Federal-Mogul Corporation, Federal Mogul Bower Bearing, and Federal Mogul Bower v. Van Wert County Board of Revision and Van Wert County Auditor.  Real Property Tax.  Consolidated. 

 

2006-H-891             Charles E. Brown v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Show cause. 

 

2006-H-1010           Jerry D. Miller v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Show Cause. 

 

2006-B-1017            Timothy L. Raab v. William W. Wilkins, Tax Commissioner of Ohio.  School District Income Tax.  Show cause.