OHIO BOARD OF TAX APPEALS

 

12:00 P.M.                                                                                        FRIDAY

                                                                                                         November 17, 2006

 

 

MERIT DOCKET

 

2003-T-1533            City of Elyria, City of Avon Lake, City of North Ridgeville, Amherst Township, and Lorain County Metropolitan Park District v. Lorain County Budget Commission, et al.  Budget Commission.  Appeal dismissed.  Board members concur.

 

2003-B-1743            RDSOR v. Knox County Board of Revision and the Knox County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2005-H-1097           Alan C. Langman and Linda A. Langman v. Summit County Board of Revision and the Summit County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2005-T-1267            Concept Investment Group LLC v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City School District Board of Education.  Real Property Tax.  Value found.  Ms. Margulies and Mr. Dunlap concur.  Mr. Eberhart not participating.

 

2006-B-770              Monique S. Reynolds v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Appeal dismissed.  Board members concur.

 

2006-H-1219           Stafford L. Worley and Dianne C. Worley v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Appeal dismissed.  Board members concur.

 

2006-H-1220           Timothy M. Weaver and Sandra F. Weaver v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Appeal dismissed.  Board members concur.

 

2006-H-1221           Xenophon Zapis and Smargda Zapas v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Appeal dismissed.  Board members concur.

 

2006-H-1222           M. Nick Harbarger v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Appeal dismissed.  Board members concur.

 

2006-H-1223           Kenneth M. Groff and Marian E. Groff v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Appeal dismissed.  Board members concur.

 

2006-H-1224           Gerald L. Deroy and Janine M. Deroy v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Appeal dismissed.  Board members concur.

 

2006-H-1225           David L. Brennan and Ann A. Brennan v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Appeal dismissed.  Board members concur.

 

2006-H-1226           Thury L. O’Connor v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Appeal dismissed.  Board members concur.

 

2006-H-1227           Terry E. Harbarger v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Appeal dismissed.  Board members concur.

 

2006-H-1228           Charles L. Mintz and Patricia L. Mintz v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Appeal dismissed.  Board members concur.

 

2006-H-1229           William H. Lieberman and Sandra Lieberman v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Appeal dismissed.  Board members concur.

 

 

DISMISSALS AND STIPULATIONS

 

2005-A-1031           David W. Swetland Bldg. Co. 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-A-1402           Ormet Corporation v. Monroe County Board of Revision, Monroe County Auditor, and the Board of Education of the Switzerland of Ohio Local Schools District.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-A-1403           Ormet Corporation v. Monroe County Board of Revision, Monroe County Auditor, and the Board of Education of the Switzerland of Ohio Local Schools District.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-H-791             Flora M. Curtis v. Cuyahoga County Board of Revision, and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-A-827             Triban Investment, LLC v. Lake County Board of Revision, Lake County Auditor, and Painesville Township Local School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-R-1105            Bernard M. and Joan H. Pipan v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

 

MISCELLANEOUS

 

2004-M-143             First Baptist Church of Milford v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Certification.  Board members concur.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2004-V-917, 2006-R-1055

                                 Board of Education for the Strongsville City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Royalton Investors, LLC, and Strongsville Corporate Center Investors, LLC.  Real Property Tax.  Denying Motion to Consolidate, Denying Motion to Stay, and Denying Motion for Protective Order.

 

2005-V-1147           Caraustar Paperboard Company v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Denying Motion to Strike Record.

 

2005-M-1375           2163 Indianola Avenue, LLC v. Franklin County Board of Revision, the Franklin County Auditor, and the Columbus City Schools Board of Education.  Real Property Tax.  Adding Board of Education as a Party.

 

2005-V-1717           George & Susan Hamilton v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Show Cause.

 

2006-H-1350, 2006-H-1358

                                 Board of Education of the Reynoldsburg City School District and HD Development of Maryland, Inc. v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Consolidating Appeals.

 

2006-B-686              Gibsonburg Village Ltd. (An Ohio Ltd. Part.) v. Sandusky County Board of Revision and the Sandusky County Auditor.  Real Property Tax.  Granting Motion to Compel Discovery and Denying Motion to Extend Discovery Deadline.

 

2006-H-896             Shiloh Automotive, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Staying Proceedings.

 

 

2006-B-961              Saybrook Elderly Limited Partnership v. Ashtabula County Board of Revision, and the Ashtabula Area City Schools Board of Education.  Real Property Tax.  Granting Motion to Compel Discovery and Denying Motion to Extend Discovery Deadline.

 

2006-B-962              Saybrook Elderly II Limited Partnership v. Ashtabula County Board of Revision, the Ashtabula County Auditor, and Ashtabula Area City Schools Board of Education.  Real Property Tax.  Granting Motion to Compel Discovery and Denying Motion to Extend Discovery Deadline.

 

2006-R-976              Timothy D. & Billie E. Adams v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Show Cause.

 

2006-B-977              Delany and Delany, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Corporate Franchise Tax.  Show Cause.

 

2006-H-995             Columbus City Schools Board of Education v. Franklin County Board of Revision, the Franklin County Auditor, and Chad A. Dalton.  Real Property Tax.  Compelling Discovery.

 

2006-H-996             Columbus City Schools Board of Education v. Franklin County Board of Revision, the Franklin County Auditor, and Chad A. Dalton.  Real Property Tax.  Compelling Discovery.

 

2006-V-1046           Stephen Peele v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Show Cause.

 

2006-K-1073, 2006-K-1156 thru 2006-K-1160

                                 Wheeling Cellular Telephone Company, Orange County Cellular Telephone Corporation, West Virginia Cellular Telephone Corporation, McLang Cellular, Inc., AT&T Wireless PCS, LLC, AT&T Wireless PCS of Cleveland, LLC v. William W. Wilkins, Tax Commissioner of Ohio.  Public Utility Personal Property Tax.  Granting Motion for Admission Pro Hac Vice.

 

2006-K-1073, 2006-K-1156 thru 2006-K-1160

                                 Wheeling Cellular Telephone Company, Orange County Cellular Telephone Corporation, West Virginia Cellular Telephone Corporation, McLang Cellular, Inc., AT&T Wireless PCS, LLC, AT&T Wireless PCS of Cleveland, LLC v. William W. Wilkins, Tax Commissioner of Ohio.  Public Utility Personal Property Tax.  Granting Motion for Admission Pro Hac Vice.

 

2006-T-1126            Richard M. Zimmerman v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Denying Motion for Stipulation.

 

2006-R-1289, 2006-R-1291, 2006-R-1388 thru 2006-R-1391

                                 EMES Health Care, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bedford Board of Education; EMES Health Care, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bedford Board of Education; Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and EMES Health Care, Inc.; Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and EMES Health Care, Inc.; Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and EMES Health Care, Inc.; Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Bedford Board of Education.  Real Property Tax.  Granting Motion to Consolidate Appeals.

 

2006-B-1647            Metropolitan Life Ins. Co. v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Granting Petition to Appear Pro Hac Vice.

 

2006-B-1737            4850 Chaincraft Road, Ltd. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Garfield Heights Board of Education.  Real Property Tax.  Show Cause.