OHIO BOARD OF TAX APPEALS

 

12:00 P.M. FRIDAY

October 27, 2006

 

MERIT DOCKET

 

2005-H-359             The Old West End Association, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Tax Commissioner affirmed.  Board members concur.

 

2005-Z-497              15 E. 11th Avenue LLC v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Value found.  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.

 

2005-K-857, 2005-K-858

                                 Dave Dennis Dodge, Inc. v. William W. Wilkins, Tax Commissioner of Ohio and Dave Dennis, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax Penalty Abatement.  Reversed and Remanded.  Board members concur.

 

2005-T-1070            Two Moms & A Mop, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Tax Commissioner affirmed.  Board members concur.

 

2005-V-1368           FAR, LLC v. Montgomery County Board of Revision, Montgomery County Auditor, and the Dayton City School District Board of Education.  Real Property Tax.  Value found.  Board members concur.

 

2005-B-1599            Bernadette M. Comer v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Penalty Remission.  Vacated and Remanded.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2005-R-549              Meijer Stores Limited Partnership v. Erie County Board of Revision, Erie County Auditor, and Perkins Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-H-750             Alan Rosskam, Trustee, and Jacqueline A. Rothstein, Trustee (Betty Rosskam) v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the South Euclid/Lyndhurst Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-H-751             Sylvia Wald, Trs. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and South Euclid-Lyndhurst City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-H-753             Gordon G. Long v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the South Euclid/Lyndhurst Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-H-756             Muriel W. Rivchun v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and South Euclid-Lyndhurst City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-H-757             Amy R. Isaacs (Amy Ruth Isaacs) v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the South Euclid/Lyndhurst Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-H-758             Anna Zak Greenfield v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the South Euclid/Lyndhurst Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-H-759             Ester A. Goldsmith and Russell A. Miller v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the South Euclid/Lyndhurst Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-H-761             Paul J. Everson, Trustee (Paul J. Everson Trust) v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the South Euclid/Lyndhurst Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-H-763             Loretta J. Ablon v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the South Euclid/Lyndhurst Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-H-764             Roma C. Arnoff v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the South Euclid/Lyndhurst Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-H-765             Robert A. Feldman, Suc. Trustee (Arthur Feldman) (Margoria Feldman, Trs. 12/2/99) v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the South Euclid/Lyndhurst Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-H-766             Adelle K. Fuerst, Trustee of the Adelle K. Fuerst Trust Dated 7/15/97 as Amended and Restated v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the South Euclid/Lyndhurst Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-H-767             Key Bank, NA (Roger E. Benjamin Trustee, Roger E. Benjamin Rev. Trust) v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the South Euclid/Lyndhurst Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-H-771             Lewis M. Wallack v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the South Euclid/Lyndhurst Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-H-884             Robert R. Risman and E.H. Risman v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the South Euclid/Lyndhurst Board of Education. Real Property Tax.  Stipulated.  Board members concur.

 

2005-H-885             Katie Cohn v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the South Euclid/Lyndhurst Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-H-911             Kent Elderly, LP v. Portage County Board of Revision, Portage County Auditor, and the Kent City Schools Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-H-933             Kent City Schools Board of Education v. Portage County Board of Revision, Portage County Auditor, and Kent Elderly, LP.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-B-1140, 2005-B-1266

                                 Baldwin Park Limited Liability Company (WBR Baldwin Park LLC and RRR Baldwin Park LLC) v. Berea City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-M-1199           Brusue Assoc., Inc., A District of Columbia Corp. (Cleveland St. Clair/152nd Ltd. Part., A Georgia Ltd. Part.) and Rite Aid of Ohio, Inc. v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-A-1262           Heinen’s, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Warrensville Heights Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-H-1296           Champion Building, 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-H-1397           Village/University Apartments, Ltd. v. Lucas County Board of Revision, the Lucas County Auditor, and the Toledo Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-H-1398           Village/University Apartments, Ltd. v. Lucas County Board of Revision, the Lucas County Auditor, and the Toledo Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-Z-1504            University Circle Housing, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-A-1719, 2005-A-1720

                                 Valley Tech Center, an Ohio general Partnership 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.

 

2006-V-477             Liberty Investment Group, L.T.D. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Maple Heights School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-B-1235, 2006-B-1236

                                 Sheffield Enterprises, Ltd. v. Lorain County Board of Revision, Lorain County Auditor and Clearview Local School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2006-H-117             Cleveland Municipal School District Board of Education v. William W. Wilkins, Tax Commissioner of Ohio, and Fairview Hospital.  Real Property Tax Exemption.  Approving Revised Agreed Scheduling Request.

 

2006-H-555             Roland H. Kolman and Charlotte R. Coomer v. Delaware County Board of Revision, and the Delaware County Auditor.  Real Property Tax.  Show Cause.

 

2006-H-665             Robert A. Kovacs v. Geauga County Board of Revision and the Geauga County Auditor.  Real Property Tax.  Show Cause.

 

2006-T-757              Oakwood Village, L.P. v. Henry County Board of Revision and Henry County Auditor.  Real Property Tax.  Compelling Discovery & Denying Motion to Extend Discovery Period.

 

2006-H-921             Riverbirch Green, LLC v. Fayette County Board of Revision and the Fayette County Auditor.  Real Property Tax.  Compelling Discovery and Denying Motion to Extend Discovery Deadline.

 

2006-T-965              Summer Tree Terrace L.P. v. Fayette County Board of Revision and Fayette County Auditor.  Real Property Tax.  Compelling Discovery & Denying Motion to Extend Discovery Period.

 

2006-H-1116, 2006-H-1276

                                 Cleveland Municipal City School District Board of Education and Ninth Street CDC v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals.