OHIO BOARD OF TAX APPEALS

 

12:00 P.M.                                                                                        FRIDAY

                                                                                                         November 3, 2006

 

 

MERIT DOCKET

 

2004-A-1049           Saxon Village Limited v. Summit County Board of Revision, Summit County Auditor, and Tallmadge City School District.  Real Property Tax.  Value found.  Board members concur.

 

2005-R-711              J & B Foster Real Estate, LLC v. Franklin County Board of Revision, Franklin County Auditor, and Hilliard City School District Board of Education.  Real Property Tax.  Value found.  Board members concur.

 

2006-A-677             Fearn F.F. and Carla G. Wilson v. Geauga County Board of Revision and Geauga County Auditor.  Real Property Tax.  Appeal dismissed.  Board members concur.

 

2006-Z-709              West Clermont Local School District v. Clermont County Board of Revision, Clermont County Auditor, and F & C Realty.  Real Property Tax.  Remanded to the BOR with instructions.  Board members concur.

 

2006-M-816             Vladimir Sipershteyn v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Appeal dismissed.  Board members concur.

 

2006-V-880             Jeffrey L. Andrews v. Butler County Board of Revision and Butler County Auditor.  Real Property Tax.  BOR affirmed.  Board members concur.

 

2006-A-1265           Kempsagar Chandras & Chatura Ravishankar v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  BOR affirmed.  Board members concur.

 

 

DISMISSALS AND STIPULATIONS

 

2005-B-1120            Goodnight Inn Inc., et al. v. Erie County Board of Revision and Erie County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-T-1142            First Merit Bank N.A. 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-H-1146           The Ohio Bell Telephone Company v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-H-1176           The Ohio Bell Telephone Company v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-M-1220           GW Macedonia, LLC v. Summit County Board of Revision, the Summit County Auditor and the Macedonia Nordonia Hills City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-H-1228           Heinens Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Warrensville Hts. School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-H-1417           The Ohio Bell Telephone Company v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Euclid City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-R-1435            Joan Katz v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-H-1466           Richard Schreibman v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-V-1597           Shaker Park Gardens Apartments II Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Warrensville Heights School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-H-1729           Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Catherine A. Kassouf.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-Z-203              SOM-Hillcrest, Ltd. (An Ohio Ltd. Part.) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Solon Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-M-585             Joyce Smith v. Geauga County Board of Revision and the Geauga County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-R-1022            EIG Meadow Park Plaza, LLC v. Clinton County Board of Revision, Clinton County Auditor, and Wilmington City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-R-1481            The Luna Lake Club Company, Inc. v. Summit County Board of Revision and Summit County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

 

MISCELLANEOUS

 

2004-A-738, 2004-A-739, 2004-A-742,

2004-A-743, 2004-A-747, 2004-A-748

                                 Board of Education for the Orange City School District and Olympic Steel, Inc. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Certification.  Board members concur.

 

2006-A-566 thru 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.  Scheduling Motion for Hearing.  Board members concur.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2005-H-650             Illinois Tool Works, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Approving Amended Scheduling Agreement of Parties.

 

2006-B-329              Douglas S. and Wendy M. Kennedy v. Butler County Board of Revision and Butler County Auditor.  Real Property Tax.  Show Cause.

 

2006-A-771             Rex R. Roberts v. Geauga County Board of Revision and Geauga County Auditor.  Real Property Tax.  Show Cause.

 

2006-R-793              SRC Facilities Statutory Trust 2003A v. Clark County Board of Revision, Clark County Auditor, and Northwestern Local School Board of Education.  Real Property Tax.  Granting Motion to Compel Discovery and Denying Extension of Discovery Deadline.

 

2006-R-963              Michael J. Hajjar, Trustee v. Knox County Board of Revision and Knox County Auditor, and Mount Vernon City Schools Board of Education.  Real Property Value.  Show Cause.

 

2006-R-966              Michael J. Hajjar, Trustee v. Knox County Board of Revision and Knox County Auditor.  Real Property Value.  Show Cause.

 

2006-R-1041            Keith A. Brown and Noel P. Brown v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Denying the Tax Commissioner’s Request to Hold this Matter in Abeyance.

 

2006-R-1099            Scipio Township Board of Trustees v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Show Cause.