OHIO BOARD OF TAX APPEALS

 

12:00 P.M.                                                                                                                                                       FRIDAY

                                                                                                                                                                        September 8, 2006

 

MERIT DOCKET

 

2004-T-706              Edgewood Manor of Westerville, Inc. v. Franklin County Board of Revision, Franklin County Auditor, and the Westerville City School District Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2005-V-540             C.P. Snow Properties, LLC v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Tax Commissioner affirmed.  Board members concur. 

 

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.  BOR affirmed.  Board members concur. 

 

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.  BOR affirmed.  Board members concur. 

 

2006-A-941             Dexter C. & Susan W. Mead v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2003-T-1392, 2003-T-1393

                                 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. 

 

2004-T-1032, 2004-T-1454

                                 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-1025            Second Berkshire Properties LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Berea City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-H-1286           Ivanhoe Rlty Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-R-1384            99-101 Chittenden Avenue, LLC v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-V-1437           Slam Properties I LLC v. Montgomery County Board of Revision, Montgomery County Auditor, and the Miamisburg City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-M-1560           U.N.R. Enterprises, Inc. 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-M-1739           Tracy H. Brown v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-M-931             Robert K. Fravel v. Ottawa County Board of Revision, Ottawa County Auditor, and Port Clinton City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2005-H-649             Keycorp v. William W. Wilkins, Tax Commissioner of Ohio.  Corporate Franchise Tax.  Remand.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2005-A-401, 2005-A-405, 2006-A-501, 2006-A-502, 2006-A-521

                                 CP-Snow Properties, LLC and Berea City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidated. 

 

2005-H-1383           Sana Investments, Inc. v. Montgomery County Board of Revision, the Montgomery County Auditor and Board of Education of the Huber Heights City Schools District.  Real Property Tax.  Case schedule.

 

2005-V-1531, 2005-V-1534

                                 Lakeshore Realty Inc. and Howmet TMP Corp its successor and Alcoa Inc its parent corp as their interests may appear and Tempcraft Plastics Inc and Howmet TMP Corp its successor and Alcoa Inc its parent corp, as their interests may appear v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District.  Real Property Tax.  Consolidated. 

 

2006-V-844             Rock A. and Julie K. Van Wey v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Staying proceedings. 

 

2006-M-849             Richard L. Van Wey II v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Staying proceedings. 

 

2006-V-850             William K. and Amy Mill v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Staying proceedings. 

 

2006-V-890             CEBrown Holdings, Ltd. v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Requiring appellant property owner to show cause. 

 

2006-V-894             CEBrown Holdings, Ltd. v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Requiring appellant property owner to show cause. 

 

2006-V-895             CEBrown Holdings, Ltd. v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Requiring appellant property owner to show cause. 

 

2006-V-896             CEBrown Holdings, Ltd. v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Requiring appellant property owner to show cause. 

 

2006-V-897             CEBrown Holdings, Ltd. v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Requiring appellant property owner to show cause. 

 

2006-V-898             CEBrown Holdings, Ltd. v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Requiring appellant property owner to show cause. 

 

2006-V-899             CEBrown Holdings, Ltd. v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Requiring appellant property owner to show cause. 

 

2006-V-927             Allie B. Van Wey (Dec’d) v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Staying proceedings. 

 

2006-V-928             Allie B. Van Wey (Dec’d) v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Staying proceedings.