OHIO BOARD OF TAX APPEALS

 

12:00 P.M.                                                                                                                                                                                           FRIDAY

                                                                                                                                                                                           October 6, 2006

 

MERIT DOCKET

 

2005-A-20               Air Products & Chemicals, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Tax Commissioner reversed.  Board members concur. 

 

2005-V-676             The Matthew Kelly Foundation v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Tax Commissioner affirmed.  Board members concur. 

 

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.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2006-V-776             Upper Scioto Valley Board of Education v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2006-V-825             William D. Albright v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2006-T-826              Barbara Scarbrough v. Washington County Board of Revision and Washington County Auditor.  Real Property Tax.  Dismissed—premature appeal.  Board members concur. 

 

2006-V-890             CEBrown Holdings, Ltd. v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

2006-V-894             CEBrown Holdings, Ltd. v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

2006-V-895             CEBrown Holdings, Ltd. v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

2006-V-896             CEBrown Holdings, Ltd. v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

2006-V-897             CEBrown Holdings, Ltd. v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

2006-V-898             CEBrown Holdings, Ltd. v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

2006-V-899             CEBrown Holdings, Ltd. v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2005-K-285             South Euclid-Lyndhurst City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Greens of Lyndhurst II, Inc.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-V-423             Associated Estates Realty Corp. v. Franklin County Board of Revision, the Franklin County Auditor, and the Groveport Madison School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-T-743              Steven Sink v. Lake County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-A-812             Bank One, National Association as Successor to Bank One of NE Ohio v. Lake County Board of Revision, Lake County Auditor, and Painesville City Local Schools Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-V-887, 2005-V-921

                                 Kapsil Company and Cleveland Heights/University Heights City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-M-952             The Memphis Realty Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Brooklyn Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-V-1017           Alexia Manor Housing Corporation v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-A-1020           Alexia Manor Housing Corporation v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-R-1130            Caton Court, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-K-1212           General Investment Funds Real Estate Holding Company 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-M-1265           Degussa Corporation v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Dismissed.  Board members concur. 

 

2005-B-1356            Montrose Mayfield, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the South Euclid-Lyndhurst City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-B-1358            Royalton Plaza, a limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the N. Royalton Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-R-1367            Jack K. & Colleen S. Beatley v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-T-1369, 2005-T-1410, 2005-T-1411,

2005-T-1412, 2005-T-1413, 2005-T-1444

                                 Mapleview Limited Partnership, and Cleveland Heights/University Heights City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-B-1388            Weston Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-B-1459            Marilyn G. Cavanaugh v. Columbiana County Board of Revision and Columbiana County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-M-1477           ECM Medina LLC v. Medina County Board of Revision, Medina County Auditor, and the 28-Medina City-Medina CSD School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-M-486             Joseph T. Mondello v. Geauga County Board of Revision and the Geauga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-V-509             Thomas J. Mangia v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-M-883             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.  Dismissed.  Board members concur. 

 

2006-T-1254            Licking Heights Local Schools Board of Education v. Licking County Board of Revision, Licking County Auditor, and Pamela and Donald Smiley.  Real Property Tax.  Dismissed.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2005-K-578, 2005-K-579*

                                 Trunkline Gas Company and Panhandle Eastern Pipe Line Company v. William W. Wilkins, Tax Commissioner of Ohio.  Public Utility Personal Property Tax.  Granting motion to correct hearing transcripts.

 

2005-T-704, 2005-T-705

                                 Streetsboro City School District Board of Education v. Portage County Board of Revision, Portage County Auditor, Geis Family Ltd., and Geis Brothers-New Venture Ltd.  Real Property Tax.  Approving hearing waiver and scheduling briefs. 

 

2005-V-1726           Cleveland Clinic Foundation v. William W. Wilkins, Tax Commissioner of Ohio, and the Beachwood City School District Board of Education  Real Property Tax Exemption.  Approving revised scheduling request. 

 

2006-B-494, 2006-B-535, 2006-B-537

                                 THI of Ohio Real Estate Holding Co., LLC v. Berea City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Granting motion to compel. 

 

2006-A-566, 2006-A-567, 2006-A-568, 2006-A-569

                                 Strongsville Board of Education and City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Ice Land USA, LLC.  Real Property Tax.  Denying motion for protective order and granting motion to compel discovery. 

 

2006-M-687             Laurel Green LLC v. Sandusky County Board of Revision and the Sandusky County Auditor.  Real Property Tax.  Compelling discovery, denying motion to extend period and seeking statutory transcripts. 

 

2006-M-695             Laurel Terrace LLC v. Sandusky County Board of Revision and the Sandusky County Auditor.  Real Property Tax.  Compelling discovery, denying motion to extend period and seeking statutory transcripts. 

 

2006-M-698             Laurelhurst, LLC v. Sandusky County Board of Revision and the Sandusky County Auditor.  Real Property Tax.  Compelling discovery, denying motion to extend period and seeking statutory transcripts. 

 

2006-A-700             Leewood Place LLC, an Ohio Limited Liability Company v. Sandusky County Board of Revision and Sandusky County Auditor.  Real Property Tax.  Granting motion to compel discovery and denying motion to extend discovery deadline. 

 

2006-A-712             HIN, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Bedford Board of Education.  Real Property Tax.  Compelling discovery. 

 

2006-A-759             MG-Mapleview Ltd. v. Greene County Board of Revision and the Greene County Auditor.  Real Property Tax.  Granting motion to compel and denying motion to extend discovery deadlines. 

 

2006-M-761             Peppertree Associates Limited v. Greene County Board of Revision and the Greene County Auditor.  Real Property Tax.  Compelling discovery and denying motion to extend period.

 

2006-M-762             Jamestown Place Limited Partnership v. Greene County Board of Revision and the Greene County Auditor.  Real Property Tax.  Compelling discovery and denying motion to extend period.

 

2006-A-1179           Melanie K. Nelson and W. Brian Nelson v. Lucas County Board of Revision and Lucas County Auditor.  Real Property Tax.  Requiring appellants to show cause. 

 

2006-A-1290, 2006-A-1309, 2006-A-1310

                                 Robert J. Amsdell, Trs, Amsdell and Amsdell, and Berea City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidating appeals. 

 

2006-T-1294            WPH Cherry Valley, LLC v. Licking County Board of Revision and Licking County Auditor.  Real Property Tax.  Extending time to file transcript. 

 

*    Issued Previously