OHIO BOARD OF TAX APPEALS

 

12:00 P.M.                                                                                                                                                       FRIDAY

                                                                                                                                                                        September 1, 2006

 

MERIT DOCKET

 

2004-T-345, 2004-T-348, 2005-T-304

                                 National City Mortgage Company, and National City Commercial Finance, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Dealer in Intangibles Tax.  Tax Commissioner reversed.  Board members concur.

 

2004-A-1210           Board of Education of the Huber Heights City Schools v. Montgomery County Board of Revision, Montgomery County Auditor, and DWB Development LLC.  Real Property Tax.  Value found.  Board members concur.

 

2004-T-1274            Centerville City School District Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor, and CVS Partnership.  Real Property Tax.  Value found.  Board members concur.

 

2004-T-1301            Westlake Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Sturbridge Square Apartments Investors LLC.  Real Property Tax.  Value found.  Board members concur.

 

2005-H-410             Eugene Novak v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax Personal Liability.  Tax Commissioner affirmed.  Board members concur.

 

2005-T-617              Howard C. Frye v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax: CAUV.  BOR affirmed.  Board members concur.

 

2005-A-1178           Board of Education of the Hilliard City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Sunningdale Corporation.  Real Property Tax.  Value found.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap dissents.

 

2005-M-1475, 2005-M-1476

                                 Zaremba Brunswick Associates LLC v. Medina County Board of Revision, the Medina County Auditor and the Brunswick City School District Board of Education.  Real Property Tax.  Remanded.  Board members concur.

 

2005-V-1479           Access Developers, Inc. v. Franklin County Board of Revision, the Franklin County Auditor, and the Licking Heights Local School District Board of Education.  Real Property Tax.  Value found.  Board members concur.

 

2006-H-64               Richard A. Sofka v. Cuyahoga County Board of Revision, and the Cuyahoga County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-B-440              Douglas Vauters v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Dismissed.  Board members concur.

 

2006-A-489             William L. Flynn & Janice L. Flynn v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Remanded.  Board members concur.

 

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

 

2006-T-746              Philip W. Opperman v. Auglaize County Board of Revision and the Auglaize County Auditor.  Real Property Tax.  Remanded.  Board members concur.

 

2006-T-797              Northwestern Local School District Board of Education v. Clark County Board of Revision, Clark County Auditor, and Magnum Enterprises, Inc.  Real Property Tax.  Vacated and Remanded.  Board members concur.

 

2006-M-819             Craig L. Paullin v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  BOR affirmed.  Board members concur.

 

2006-A-911             Donald Bendele v. Defiance County Board of Revision and Defiance County Auditor.  Real Property Tax.  Remanded.  Board members concur.

 

DISMISSALS AND STIPULATIONS

 

2005-M-377             AERC SAW Mill Village, Inc. v. Franklin County Board of Revision, Et al.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-T-493              Meijer Stores Limited Partnership 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-T-494              Meijer Realty Co. 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-B-0538            Board of Education of the South-Western City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Regency Partners, LP.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-T-706, 2005-T-708, 2005-T-709

                                 Streetsboro City School District Board of Education v. Portage County Board of Revision, Portage County Auditor, and Walgreen Co.  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-B-892              MHD Corp v. Erie County Board of Revision and Erie County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-V-1026           M-Six III Business Trust & ACREM III Bus. Tr. V. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Berea City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-K-1116           David Kraus v. Erie County Board of Revision and the Erie County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-M-1124           Brunswick City School District Board of Education v. Medina County Board of Revision, the Medina County Auditor, and Nata-Lee, LLC.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-R-1166            Overland Associates v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-R-1210            Shaker West, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-A-1215           Shaker North, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-V-1221           Fogg Macedonia Co. and Raymond B. Fogg v. Summit County Board of Revision, the Summit County Auditor, and the Nordonia Hills School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-V-1222           Fogg Macedonia Co. and Raymond B. Fogg v. Summit County Board of Revision, the Summit County Auditor, and the Nordonia Hills School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-M-1285, 2005-M-1287

                                 Pearl Plaza Mini Storage, Inc. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Olmsted Twp. School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-T-1328, 2005-T-1329

                                 Fairfield County District Library, Pickerington Public Library v. Fairfield County Budget Commission and Wagnalls Memorial Library.  Budget Commission: County Library and Local Government Support Fund.  Dismissed.  Board members concur.

 

2005-R-1337            Peoples Savings & Loan Association of Cleveland nka Charter One Bank, N.A. dba Charter One Bank v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-R-1344            Charles H. Harnack v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax Personal Liability.  Dismissed.  Board members concur.

 

2005-V-1378           14-20 W. Norwich Avenue, LLC v. Franklin County Board of Revision, and the Franklin County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-R-1473            LALJI Enterprises v. Montgomery County Board of Revision, Montgomery County Auditor, and Board of Education of the Huber Heights City Schools District.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-R-1502            Plymouth Park Apartments, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Mayfield Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-A-1509, 2005-A-1510, 2005-A-1514, 2005-A-1527

                                 Prime Properties Limited Partnership and Prime Properties Limited Partnership (An Ohio Limited Part.) v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-A-1520           Glimcher Properties Limited Partnership v. Tuscarawas County Board of Revision and Tuscarawas County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-A-1579, 2005-A-1580

                                 Prime Properties, A Limited Partnership and Kassouf Dev. Corp. Inc. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-R-0063            1124 Bolivar Garage Parking LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-A-0547           Mary Welsh Baskett v. Hamilton County Board of Revision and Hamilton County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-M-908             Worthington City School District Board of Education v. Franklin County Board of Revision, the Franklin County Auditor and Orchard Properties.  Real Property Tax.  Dismissed.  Board members concur.

 

MISCELLANEOUS

 

2005-H-648             Key Bank USA, NA v. William W. Wilkins, Tax Commissioner of Ohio. Corporate Franchise Tax.  Remand.  Board members concur.

 

2005-T-841              Premcor Refining Group, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Remand.  Board members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2005-H-650             Illinois Tool Works, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Approving Scheduling Agreement of Parties.

 

2006-M-491, 2006-M-741

                                 Jim & Elaine Grissom v. Noble County Board of Revision, the Noble County Auditor and the Noble Local School District Board of Education.  Real Property Tax.  Consolidating Appeals.

 

2006-R-498              Gable Investments, LLC v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Show Cause.

 

2006-A-572, 2006-A-711

                                 Board of Education of the Garfield Heights City Schools and Cole WG Garfield Heights OH, LLC v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Compelling Discovery.

 

2006-H-841             Mark J. and Madonna S. Shelly v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Staying Proceedings.

 

2006-R-843              Gary V. and Kristie E. Mount v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Staying Proceedings.

 

2006-R-848              Richard L. and Donna J. Van Wey v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Staying Proceedings.

 

2006-T-851              Robert B. and Robin M. Mill v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Staying Proceedings.

 

2006-H-854             Daniel J. and Mary E. Montgomery v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Staying Proceedings.

 

2006-T-855              Paul D. Rice and Karen L. Dahl v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Staying Proceedings.

 

2006-R-856              Theodore W. and Gayla M. Lemmon v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Staying Proceedings.