OHIO BOARD OF TAX APPEALS

ANNOUNCEMENT OF DECISIONS AND ORDERS

12:00 P.M. WEDNESDAY

November 22, 2006

MERIT DOCKET

2006-A-771 Rex R. Roberts v. Geauga County Board of Revision and Geauga County Auditor. Real Property Tax. Dismissed—lack of jurisdiction. Board members concur.

2006-A-1097 MF Real Estate Partners LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Board of Education for the Mayfield City School District. Real Property Tax. BOR affirmed. Ms. Margulies and Mr. Eberhart concur. Mr. Dunlap dissents.

2006-V-1511 Ashish Patel v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Dismissed—lack of jurisdiction. Board members concur.

DISMISSALS AND STIPULATIONS

2005-B-662 SB-92 Limited Partnership v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2005-B-716 Northside Mentor, LLC v. Lake County Board of Revision, Lake County Auditor, and Mentor Exempted Village School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-H-801 Kent City Schools Board of Education v. Portage County Board of Revision, the Portage County Auditor, and Silver Meadows Limited Partnership. Real Property Tax. Dismissed. Board members concur.

2005-T-894, 2005-T-924

Property Investment Company LLC and Cleveland Heights/University Heights City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2005-T-905, 2005-T-925

Property Investment Company LLC and Cleveland Heights/University Heights City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2005-T-906 Property Investment Company LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Heights/University Heights City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-T-907, 2005-T-923

Property Investment Company LLC and Cleveland Heights/University Heights City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2005-M-1179 through 2005-M-1185

Arbor Park Phase Two Associates LP v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the East Cleveland Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-M-1186 Longwood Phase One Associates LP 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-1187 Longwood Phase One Associates LP 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-1188 Longwood Phase One Associates LP 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-1189 Longwood Phase One Associates LP 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-1190 Longwood Phase One Associates LP 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-1191 Longwood Phase One Associates LP 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-1192 Longwood Phase One Associates LP 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-1193 Longwood Phase One Associates LP 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-1194 Longwood Phase One Associates LP 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-1195 New Longwood Associates LP 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-1196 New Longwood Associates LP 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-1197 New Longwood Associates LP 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-T-1236 Oakwood Estates, an Ohio General Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Olmsted Falls Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-T-1352 JND Euclid Beach, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2005-M-1408, 2005-M-1409

PPG Industries Ohio, Inc. v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2005-T-1489 Malin Realty Co., An Ohio Corp v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2005-A-1512 Streit Edward F. As of 1/01/04 Westgate Investments, an Ohio General Partnership v. Summit County Board of Revision, Summit County Auditor, and the Akron City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2005-B-1518 Downtown Properties, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-A-1575 Marine Towers Limited Liability Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Lakewood Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-T-1680, 2005-T-1703

Cleveland Heights/University Heights City School District Board of Education, and S.A.A., Inc. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2005-M-1686, 2005-M-1687

Independence Local School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Watch Holdings, LLC. Real Property Tax. Dismissed. Board members concur.

2005-Z-1740, 2005-Z-1743

Pearl Drake, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Strongsville Board of Education, and City of Strongsville. Real Property Tax. Dismissed. Board members concur.

2006-H-341, 2006-H-342

Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, et al. Real Property Tax. Stipulated. Board members concur.

2006-359 Genesis Properties v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Heights/University Heights Board of Education. Real Property Tax. Stipulated. Board members concur.

2006-M-373, 2006-M-374

Berea City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Ford Motor Co. Real Property Tax. Dismissed. Board members concur.

2006-A-416 Cleveland I LLP v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Shaker Heights Board of Education. Real Property Tax. Stipulated. Board members concur.

2006-R-560 Bryan M. Price v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Stipulated. Board members concur.

2006-R-562 Bryan M. Price v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Stipulated. Board members concur.

2006-R-563 Bryan M. Price v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Stipulated. Board members concur.

2006-R-828 Fairway Development Company, 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-B-980, 2006-R-1001

Mentor Exempted Village School District Board of Education and Northside Mentor, LLC v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Stipulated. Board members concur.

2006-H-1056 Floyd E. Sypherd v. Ottawa County Board of Revision, Ottawa County Auditor, and the Danbury Local School District Board of Education. Real Property Tax. Dismissed. Board members concur.

MISCELLANEOUS

2005-M-1747 Folz Vending Co., Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Sales Tax. Remand. Board members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2004-T-1152 Gasper Township Board of Trustees v. Preble County Budget Commission; Villages of Camden, College Corner, Eldorado, Gratis, Lewisburg, New Paris, Verona, West Alexandria, West Elkton, and West Manchester; and Dixon Township. Budget Commission: ULGF & ULGRAF. Scheduling hearing on motion to dismiss.

2006-A-404 Westlake City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and University Hospitals Health System, Inc. Real Property Tax. Granting motion to extend discovery deadline.

2006-Z-858 Ohio Oil & Gas Association, Artex Oil Company, and Alliance Petroleum Corporation v. William W. Wilkins, Tax Commissioner of Ohio. Rule Review. Approving agreed discovery schedule.