OHIO BOARD OF TAX APPEALS

 

12:00 P.M.                                                                                                                                                                                    FRIDAY

                                                                                                                                                                                    October 20, 2006

 

MERIT DOCKET

 

2005-B-635              Darren J. and Melissa Current v. Clark County Board of Revision and Clark County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2005-A-819             Ronald E. and Ana C. Burns v. Champaign County Board of Revision, Champaign County Auditor, and Graham Local School District Board of Education.  Real Property Tax.  Value found.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap concurs separately. 

 

2006-R-111              Diversified Blasthole Drilling, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Highway Use Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2006-M-292             3525 West 130th Ltd. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Board of Education of the Cleveland Municipal School District.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2006-H-740             Liberty Union-Thurston Local School District v. Fairfield County Board of Revision, the Fairfield County Auditor, and CBL Development Company.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

2006-Z-823              Christina Hubbell v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Dismissed--lack of jurisdiction.  Board members concur. 

 

2006-M-1176           Joseph J. Mattera v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2005-R-438              Kmart Corporation v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Dismissed.  Board members concur. 

 

2005-H-560             Garfield Club Limited Liability Company (WBR Garfield LLC and RRR Garfield LLC) v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-H-729             Silver Meadows Limited Partnership v. Portage County Board of Revision, Portage County Auditor, and Kent Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-H-964             Capreit Royalton Limited Partnership, an Ohio Ltd. Part. v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-H-1023, 2005-H-1024

                                 Mar-Paul Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-M-1200           Mijim Limited Partnership v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Beachwood Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-V-1231           Commercial Net Lease Realty, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Maple Heights School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-V-1295           CA II, LLC / AFU LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cuyahoga Heights Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-T-1323, 2005-T-1365

                                 Amherst Exempted Village School District Board of Education, and Lorain Country Club, Ltd. v. Lorain County Board of Revision and Lorain County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-R-1660            The Mayfield United Methodist Church v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Dismissed.  Board members concur. 

 

2006-B-758              MV-RG II, et al. and Kohl’s Department Stores, Inc. v. Greene County Board of Revision, et al.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-A-760             Briggs Road Associates Limited Partnership and Kohl’s Department Stores, Inc. v. Greene County Board of Revision and Greene County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-A-1312           Douglas E. Lovedahl and Hattie A. Lovedahl v. William W. Wilkins, Tax Commissioner of Ohio.  School District Income Tax.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2002-R-2509, 2002-R-2564

                                 RX Bedford Investors, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bedford Board of Education.  Real Property Tax.  Certification.  Board members concur. 

 

2003-T-2035            Meijer Stores Limited Partnership v. Defiance County Board of Revision, Defiance County Auditor, and the Northeastern Local School District Board of Education.  Real Property Tax.  Certification.  Board members concur. 

 

2004-V-490             Rajesh K. Soin and Indu Soin v. Greene County Board of Revision and the Greene County Auditor.  Real Property Tax.  Certification.  Board members concur. 

 

2006-R-748, 2006-R-756

                                 Garfield Heights City Schools Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and RRR Ohio LLC and WBR Ohio LLC.  RRR Ohio LLC and WBR Ohio LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Garfield Heights City Schools Board of Education.  Real Property Tax.  Granting joint motion to remand.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2006-R-688              Bruce and Vonna Marois v. Adams County Board of Revision and Adams County Auditor.  Real Property Tax.  Denying motions.

 

2006-H-1020           Brunswick Limited Partnership v. Medina County Board of Revision, the Medina County Auditor, and the Brunswick City School District Board of Education.  Real Property Tax.  Requiring appellant to show cause. 

 

2006-T-1054            Frank C. Vestfall and Christine M. Vestfall v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Staying proceedings. 

 

2006-M-1315, 2006-M-1316

                                 Strongsville Board of Education and the City of Strongsville v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Siedel Farms Developers, LLC.  Real Property Tax.  Consolidated. 

 

2006-K-1326           Crossroads Pipeline Company v. William W. Wilkins, Tax Commissioner of Ohio.  Public Utility Personal Property Tax.  Staying further proceedings. 

 

2006-K-1327           NiEnergy Services Transportation, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Public Utility Personal Property Tax.  Staying further proceedings. 

 

2006-K-1328           Columbia Gas Transmission Corporation v. William W. Wilkins, Tax Commissioner of Ohio.  Public Utility Personal Property Tax.  Staying further proceedings. 

 

2006-K-1329           Texas Gas Transmission, LLC v. William W. Wilkins, Tax Commissioner of Ohio.  Public Utility Personal Property Tax.  Staying further proceedings. 

 

2006-K-1330           Texas Eastern Transmission L.P. v. William W. Wilkins, Tax Commissioner of Ohio.  Public Utility Personal Property Tax.  Staying further proceedings. 

 

2006-V-1511           Ashish Patel v. Montgomery County Board of Revision and the Montgomery County Auditor.  Real Property Tax.  Requiring appellant to show cause and requesting an expedited statutory transcript.