OHIO BOARD OF TAX APPEALS

 

12:00 P.M.                                                                                                                                                                                       FRIDAY

                                                                                                                                                                                       September 15, 2006

 

MERIT DOCKET

 

2004-B-1235            Palik Properties v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2005-T-585              Synergy Development, Ltd. v. Greene County Board of Revision and Greene County Auditor.  Real Property Tax: CAUV.  Remanded to the BOR.  Board members concur. 

 

2006-H-891             Linda L. Brown v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Remanded to the BOR.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2003-T-1541, 2003-T-1601, 2003-T-1602,

2003-T-1603, 2003-T-1618, 2003-T-1619,

2003-T-1620, 2003-T-1621

                                 The Higbee Co., the Strongsville Board of Education and City of Strongsville v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-H-557             Cicogna Electric & Sign Co., Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Dismissed.  Board members concur. 

 

2005-H-752             Betty P. Reinschreiber, Tr. (Betty Plehn Reinschreiber, Tr.) v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-H-754             Joseph v. Koppelman v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur.   

 

2005-H-755             Gladys J. Kravits (Gladys J. Kravitz, Tr.) v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-H-760             Ruth E. Fisher v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-H-762             Alva T. Bonda, Trustee (Marie C. Bonda, Trust) v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-H-769             Lawrence C. Sherman v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-H-770             Jerome M. Weissfeld v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-H-773             Eva E. Weinberger, Trustee v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-H-774             Helene Zucker v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-V-945             Jefferson Area Local School District Board of Education v. Ashtabula County Board of Revision, the Ashtabula County Auditor, and SMCH Enterprise LLC.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-T-1022            6850 Pearl Road Assoc v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Middleburg Hts. School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-H-1138           May Stores Seventy Four Corp. (May Department Stores Company) v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Parma Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-T-1300            Mina L. Dioun v. Franklin County Board of Revision, Franklin County Auditor, and Dublin City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-V-1486           Akron City School District Board of Education v. Summit County Board of Revision, the Summit County Auditor, and AE Portfolio, LLC.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-V-1657, 2005-V-1701

                                 Landerhaven Country Club Estates, LTD v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Mayfield School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-T-1710            AEI Net lease Income & Growth Fund XX Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Mayfield Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-M-301             Falls-Chagrin Realty Company v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-T-443              Star Bank, National Association n.k.a. U.S. Bank National Association v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Mayfield Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

 

MISCELLANEOUS

 

2005-K-202*           The Ohio Bell Telephone Company v. William W. Wilkins, Tax Commissioner of Ohio.  Public Utility Personal Property Tax.  Overruling Motion for Reconsideration.  Board members concur. 

 

2005-M-674             Continental Estates, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Use Tax.  Remand.  Board members concur. 

 

2006-T-455              Crown Equipment Corporation v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Remand.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2005-V-1158           UUNET Technologies, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Staying Proceedings. 

 

2006-T-564              RAFPBF Investments LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Berea City School District Board of Education.  Real Property Tax.  Compelling Discovery. 

 

2006-T-611, 2006-T-719

                                 Westlake Board of Education, and Bradley Associates v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals. 

 

2006-V-669             Frank C. Destro and Denise C. Destro v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Show Cause. 

 

2006-T-738              Evergreen Trade, LLC v. Delaware County Board of Revision, Delaware County Auditor, and Olentangy Local School District Board of Education.  Real Property Tax.  Show Cause. 

 

2006-V-776             Upper Scioto Valley Board of Education v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Show Cause. 

 

2006-Z-823              Christina Hubbell v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Show Cause. 

 

2006-V-825             William D. Albright v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Show Cause. 

 

2006-T-826              Barbara Scarbrough v. Washington County Board of Revision and Washington County Auditor.  Real Property Tax.  Requiring Parties to Show Cause and to Supplement the Record. 

 

2006-Z-842              James S. Tharp v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Staying Proceedings. 

 

2006-B-845              Storm A. Van Wey v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Staying Proceedings. 

 

2006-B-846              Stone K. Van Wey v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Staying Proceedings. 

 

2006-B-847              Stout F. Van Wey v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Staying Proceedings. 

 

2006-Z-852              Robert L. and Barbara L. Mount v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Staying Proceedings. 

 

2006-A-853             Kevin M. and Kimberly S. Pence v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Staying Proceedings. 

 

2006-A-971, 2006-A-974, 2006-A-975

                                 Mayfield City School District Board of Education and Stone Creek Homes, LLC v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals. 

 

2006-V-984 thru 2006-V-990

                                 John L. & Mary Ruth v. Wayne County Board of Revision and Wayne County Auditor.  Real Property Tax.  Consolidating Appeals. 

 

2006-H-994, 2006-H-1021

                                 Interstate Properties Limited v. Brunswick City School District Board of Education and Medina County Board of Revision and Medina County Auditor.  Real Property Tax.  Consolidating Appeals. 

 

2006-V-1008, 2006-V-1009

                                 Level 3 Communications, LLC v. William W. Wilkins, Tax Commissioner of Ohio.  Public Utility Personal Property Tax.  Consolidating Appeals. 

 

2006-B-1028, 2006-B-1032

                                 Elyria Board of Education and Home Depot USA, Inc. v. Lorain County Board of Revision and Lorain County Auditor.  Real Property Tax.  Consolidating Appeals. 

 

2006-A-1097           MF Real Estate Partners LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Board of Education for the Mayfield City School District.  Real Property Tax.  Show Cause. 

 

 

*    Issued Previously