OHIO BOARD OF TAX APPEALS

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

12:00 P.M.                                                                                        FRIDAY

                                                                                                         December 1, 2006

 

 

MERIT DOCKET

 

2004-B-1151            The Stanley Works v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Tax Commissioner affirmed.  Board members concur.

 

2004-T-1166            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: ULGF and ULGRAF.  Appeal dismissed.  Board members concur.

 

2005-T-1301            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: ULGF and ULGRAF.  Appeal dismissed.  Board members concur.

 

2005-R-1538            Marie L. Bevilacqua, Trustee v. Summit County Board of Revision, and Summit County Auditor.  Real Property Tax.  Appeal dismissed.  Board members concur.

 

2006-B-329              Douglas S. and Wendy M. Kennedy v. Butler County Board of Revision and Butler County Auditor.  Real Property Tax.  Appeal dismissed.  Board members concur.

 

 

DISMISSALS AND STIPULATIONS

 

2005-B-1007            K/B Fund IV, a Delaware General Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-H-1041           Manchester Investment Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the South Euclid/Lyndhurst Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-R-1109            4879 Columbia Road Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and North Olmsted Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-M-1257           Aberdeen Limited Liability Company, d/b/a/ Stonewater Golf Club v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Mayfield City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-V-1558           Nordonia Hills City School District Board of Education v. Summit County Board of Revision, Summit County Fiscal Officer, and Musca Properties, LLC.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-Z-736              Ann & Racey Morris v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-T-757              Oakwood Village, LTD. Part. v. Henry County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-H-772             Gregory J. Noll v. Mercer County Board of Revision, and the Mercer County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-A-785             RRR Lake Park LLC & WBR Lake Park LLC v. Portage County Board of Revision and Portage County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-V-1337           Eastpointe Apartments, LP v. Wood County Board of Revision and the Wood County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

 

MISCELLANEOUS

 

2006-Z-709              West Clermont Local School District v. Clermont County Board of Revision, Clermont County Auditor, and F & C Realty.  Real Property Tax.  Vacating Decision and Order and According Parties an Opportunity to Provide Argument.  Board members concur.

 

2006-A-1265           Kempsagar Chandras & Chatura Ravishankar v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Vacating Decision and Order and According Parties an Opportunity to Provide Argument.  Board members concur.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2004-A-1273           National Steelworkers Community Urban Development Company of Canton Two, Inc. v. Stark County Board of Revision, Stark County Auditor, and the Canton City School District Board of Education.  Real Property Tax.  Staying Proceedings.

 

2006-T-481              John Morrell & Company v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Staying Proceedings.

 

2006-R-678              A-Z Investment Prop., Ltd. (Philip E. and Gloria T. Absi) v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City School District Board of Education.  Real Property Tax.  Granting Motion to Withdraw as Counsel.

 

2006-R-773              Wal-Mart Real Estate Business Trust v. Darke County Board of Revision and Darke County Auditor.  Real Property Tax.  Denying Motion to Compel Discovery.

 

2006-M-849             Richard L. Van Wey II v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Lifting Stay of Proceedings.

 

2006-T-851              Robert B. and Robin M. Mill v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dissolving Stay and Requiring the Parties to Show Cause.

 

2006-T-855              Paul D. Rice and Karen L. Dahl v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dissolving Stay and Requiring the Parties to Show Cause.

 

2006-R-923              Pete H. and Alice L. Yeh v. Montgomery County Board of Revision, and Montgomery County Auditor.  Real Property Tax.  Show Cause.

 

2006-B-961, 2006-B-962

                                 Saybrook Elderly Limited Partnership and Saybrook Elderly II Limited Partnership v. Ashtabula County Board of Revision, the Ashtabula County Auditor, and the Ashtabula Area City Schools Board of Education.  Real Property Tax.  Consolidating Appeals.

 

2006-T-1054            Frank C. Vestfall and Christine M. Vestfall v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dissolving Stay and Requiring the Parties to Show Cause.

 

2006-R-1279            James Daniel Barna v. Montgomery County Board of Revision, and Montgomery County Auditor.  Real Property Tax.  Show Cause.

 

2006-B-1280            Mary Frye v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Show Cause.

 

2006-T-1629, 2006-T-1809, 2006-T-1810

                                 Harp Midam Beachwood Hotel Investors, LLC, and Orange City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals.

 

2006-M-1661 thru 2006-M-1696

                                 Sycamore Glen LTD. v. Highland County Board of Revision and the Highland County Auditor.  Real Property Tax.  Consolidating Appeals.

 

2006-M-1798           Expedient Holdings, USA, LLC v. William W. Wilkins, Tax Commissioner of Ohio.  Sales and Use Tax.  Granting Petition to Appear Pro Hac Vice.