OHIO BOARD OF TAX APPEALS

 

12:00 P.M. THURSDAY

November 9, 2006

 

MERIT DOCKET

 

2005-T-135 through 2005-T-144

                                 Oreo Corp. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2005-V-1101           Owens Illinois, Inc. v. Lucas County Board of Revision, the Lucas County Auditor, and the Toledo Public School District Board of Education.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

2006-Z-716              Jay Maugherman v. Williams County Board of Revision and Williams County Auditor.  Real Property Tax.  BOR affirmed.  Board members concur. 

 

2006-R-830              Board of Education of the Miami Trace Local Schools v. Fayette County Board of Revision, Fayette County Auditor, and Merchant’s National Bank.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

2006-R-874              Rex Overstreet v. Hamilton County Board of Revision and Hamilton County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2006-R-877              Rex Overstreet v. Hamilton County Board of Revision and Hamilton County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2006-A-1179           Melanie K. Nelson and W. Brian Nelson v. Lucas County Board of Revision and Lucas County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2006-R-1233            David L. Horseman v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax—School District.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2006-T-1234            Margaret B. Waterman v. Mercer County Board of Revision and Mercer County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2005-A-724             Akers Packaging Services, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Dismissed.  Board members concur. 

 

2005-M-1054           The Ohio Bell Telephone Company v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the South Euclid-Lyndhurst City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-M-1128           Mentor Exempted Village School District Board of Education v. Lake County Board of Revision, Lake County Auditor, and Lakeside Shopping Center, Ltd.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-T-1152            Simoni, Frank A., et al. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and South Euclid/Lyndhurst School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-R-1216            Ronald H. & E. Louise Perkins v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and North Royalton Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-T-1217            SBP Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Orange City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

05-A-1241               RX Bedford Investors, LLC and Rite Aid of Ohio, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bedford Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-M-1371           227 E. 18th Avenue LLC v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-A-1497           Kaival Corporation v. Summit County Board of Revision, Summit County Auditor, and Nordonia Hills City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-B-1505, 2005-B-1506

                                 CRGRE, LLC v. Summit County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-M-1523, 2005-M-1524

                                 Board of Education for the Orange City School District v. Cuyahoga County Auditor and Joan Doppelt.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-M-1536           Doppelt, Joan v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Moreland Hills/Orange School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-M-1583           Bridgeview Villas II Limited Partnership v. Franklin County Board of Revision, the Franklin County Auditor, and the Columbus City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-T-310, 2006-T-311

                                 Ohio School Board Association v. Franklin County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-T-313              Ynot Properties, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Euclid City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-T-1086            Anna Wharton, Agent and Officer of God’s House of Prayer of Middletown v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Dismissed.  Board members concur. 

 

2006-V-1640           Cleveland Museum of Natural History v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2004-P-552              Simon Glick, et al. v. Wayne County Board of Revision and Wayne County Auditor.  Real Property Tax.  Denying motion for reconsideration.  Board members concur. 

 

2005-P-601              PFD Development PLL v. Greene County Board of Revision and 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, and Garfield Heights City Schools Board of Education. 

Real Property Tax.  Granting joint motion to 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.  Staying proceedings. 

 

2004-T-190              General Motors Corporation v. William W. Wilkins, Tax Commissioner of Ohio.  Use Tax.  Staying proceedings. 

 

2004-A-1107           National City Bank, Cleveland (n/k/a National City Bank) v. William W. Wilkins, Tax Commissioner of Ohio.  Corporation Franchise Tax.  Staying proceedings. 

 

2006-B-215, 2006-B-220, 2006-B-221

                                 Hallwood 95, L.P. and Orange City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Compelling discovery. 

 

2006-H-729             National Steelworkers Oldtimers Community Urban Development Company v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Finding jurisdiction. 

 

2006-T-829, 2006-T-1104

                                 Davis & Son, Inc. v. Franklin County Board of Revision, Franklin County Auditor, and the Hilliard City Schools Board of Education.  Real Property Tax.  Consolidated. 

 

2006-T-1199, 2006-T-1200

                                 Beford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Oakwood Business Park LLC.  Real Property Tax.  Consolidated. 

 

2006-M-1344, 2006-M-1346

                                 Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Walter and Karin Laich.  Real Property Tax.  Denying motions to dismiss and consolidating appeals. 

 

2006-M-1352, 2006-M-1385

                                 Maple Heights City Schools District Board of Education and SG USA, LTD, An Ohio Limited Liability Co. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Consolidated. 

 

2006-M-1428 through 2006-M-1477

                                 Vienna Woods Phase II, L.P., an Ohio Limited Partnership v. Stark County Board of Revision and the Stark County Auditor.  Real Property Tax.  Consolidating appeals for hearing. 

 

2006-H-1523           Richard Ponchot v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Requiring appellant to show cause. 

 

2006-H-1524           Jeanetta Ponchot v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Requiring appellant to show cause.