OHIO BOARD OF TAX APPEALS

 

12:00 P.M.                                                                                                                                                                                    FRIDAY

                                                                                                                                                                                   October 13, 2006

 

MERIT DOCKET

 

2005-B-514              Banana Joe’s, Inc. and John Fields v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-V-669             Frank C. Destro and Denise C. Destro v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  BOR affirmed.  Board members concur. 

 

2006-R-982              Edsel A. and Shirley J. Cotter v. William W. Wilkins, Tax Commissioner of Ohio.  School District Income Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2005-T-800              Richard M. Osborne, Trustee v. Lake County Board of Revision, Lake County Auditor, and Mentor Exempted Village School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-V-808, 2005-V-815, 2005-V-825

                                 Clinton L. Williams and Carolyn H. Williams v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Berea Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-A-852, 2005-A-859

                                 Parma City School District Board of Education and Midtown Apts Co. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-A-864             Town Point Land v. Lake County Board of Revision, Lake County Auditor, and Fairport Harbor Exempted Village School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-B-963              Art Vandelet LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Berea Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-A-1235           David C. Eliot and Melinda J. Eliot v. Holmes County Board of Revision and Homes County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-A-1289           Sidney W Caplan, Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cuyahoga Heights Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-A-1360           Kmart Corporation as successor by merger with Troy CMBS Property, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Brooklyn City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-B-1567            Samm Properties II, Ltd. *As of 1/01/04 Sovran Acquisitions Limited Partnership v. Summit County Board of Revision, Summit County Auditor, and the 68 Akron City Akron CSD School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-B-1578            Glen Valley Limited Liability Company (WBR Glenvalley LLC and RRR Glen Valley LLC) v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-A-49               RRR Executive LLC & WBR Executive LLC (Per Tax Bill:  Executive Ltd Liability Co) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Parma City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-Z-234              Charles Abookire Real Estate Management, An Ohio General Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and North Royalton City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-B-273              J.R.S., Inc., et al. and the Goodyear Tire & Rubber Company and Conrad’s Tire Service, Inc. v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-T-468              University Manor Real Estate Group, 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-M-1005           Sandra L. Miller v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-M-1093           OH-One Crosswoods Limited Partnership v. Franklin County Board of Revision, et al.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-B-1120            Parker-Hannifin Corp v. Franklin County Board of Revision et al.  Real Property Tax.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2005-V-1067           Trinity Industries, Inc. and Subsidiaries v. William W. Wilkins, Tax Commissioner of Ohio.  Corporate Franchise Tax.  Remand.  Board members concur. 

 

2005-B-1559            The Scotts Company v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Remand.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2004-T-176              General Motors Corporation v. William W. Wilkins, Tax Commissioner of Ohio.  Use Tax.  Requiring parties to show cause. 

 

2004-T-190              General Motors Corporation v. William W. Wilkins, Tax Commissioner of Ohio  Use Tax.  Requiring parties to show cause. 

 

2006-V-99               Cleveland Municipal School District Board of Education v. William W. Wilkins, Tax Commissioner of Ohio, and Cleveland Clinic Foundation.  Real Property Tax Exemption.  Approving revised scheduling request. 

 

2006-Z-648              BRE/ESA Properties, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Berea City School District Board of Education.  Real Property Tax.  Granting motion to compel discovery. 

 

2006-A-677             Fearn F.F. and Carla G. Wilson v. Geauga County Board of Revision and Geauga County Auditor.  Real Property Tax.  Requiring appellants to show cause. 

 

2006-Z-701              Gibsonburg II Limited Partnership 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-V-880             Jeffrey L. Andrews v. Butler County Board of Revision and Butler County Auditor.  Real Property Tax.  Requiring appellant to show cause.

 

2006-K-1073           Wheeling Cellular Telephone Company v. William W. Wilkins, Tax Commissioner of Ohio.

2006-K-1156           Orange County Cellular Telephone Corporation v. William W. Wilkins, Tax Commissioner of Ohio.

2006-K-1157           West Virginia Cellular Telephone Corporation v. William W. Wilkins, Tax Commissioner of Ohio.

2006-K-1158           McLang Cellular, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.

2006-K-1159           AT&T Wireless PCS, LLC v. William W. Wilkins, Tax Commissioner of Ohio.

2006-K-1160           AT&T Wireless PCS of Cleveland, LLC v. William W. Wilkins, Tax Commissioner of Ohio.

                                 Public Utility Personal Property Tax.  Denying motion to consolidate appeals and Directing parties to jointly submit date for prehearing conference.

 

2006-T-1234            Margaret B. Waterman v. Mercer County Board of Revision and Mercer County Auditor.  Real Property Tax.  Requiring appellant to show cause. 

 

2006-A-1265           Kempsagar Chandras & Chatura Ravishankar v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Requiring appellants to show cause.