OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

1:00 P.M.                                                                                        FRIDAY

                                                                                                         December 15, 2006

 

 

 

MERIT DOCKET

 

2005-R-713            Home Missioners of America v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Tax Commissioner affirmed.  Board members concur.

 

2006-V-1046         Stephen Peele v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Appeal dismissed.  Board members concur.

 

2006-R-1099         Scipio Township Board of Trustees v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Appeal dismissed.  Board members concur.

 

 

DISMISSALS AND STIPULATIONS

 

2005-V-422            AERC Bennell, Inc. v. Franklin County Board of Revision, the Franklin County Auditor, and the Groveport Madison School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-M-533           Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cosmo Rome, Ltd.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-V-628            Crown Hill Golf Club, LLC v. Pickaway County Board of Revision, and the Pickaway County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

 

2005-T-895            Crotty Corporation 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-904, 2005-T-922

                                 Crotty Property, Inc., 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-931            Lakota Local School District Board of Education v. Butler County Board of Revision, Butler County Auditor, and Knolls of Liberty Development, LLC.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-T-1229          Greystone Group Libby v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Maple Heights School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-B-1340         Shelby Preferred Investment v. Shelby County Board of Revision and the Shelby County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-R-1460, 2005-R-1461

                                 Gerald Miller & John C. Lombard, Co-Trustees of 1988 Kettering Tower Building Trust v. Montgomery County Board of Revision, Montgomery County Auditor, and Dayton School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-B-1508, 2005-B-1507

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

 

2005-T-1665          Kohl’s Department Stores, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Parma Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-T-1730          Independence Local School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Amitel Rockside L.P.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-Z-12, 2006-Z-202

                                 Cleveland Heights/University Heights City School District Board of Education v. Davros Properties Ltd., an Ohio General Partnership and Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-A-83              Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Place Renaissance, Ltd.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-V-274            Health Care Property Investors, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Richmond Heights Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-R-690            Crown Hill Golf Club, LLC v. Pickaway County Board of Revision and Pickaway County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-M-777           Irene Vitale, et al. v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-A-839            Gregory & Martha Champa v. Lucas County Board of Revision and Lucas County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-R-864            James & Carolyn Chapman v. Summit County Board of Revision and Summit County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-R-1534         Richmond Euclid Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Euclid Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

 

MISCELLANEOUS

 

2003-V-698            Ameritech Publishing, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio.  Use Tax.  Certification.  Board members concur.

 

2004-R-86              Sears, Roebuck & Co. v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City Schools Board of Education.  Real Property Tax.  Certification.  Board members concur.

 

2004-M-533           David G. Knust & Susan L. Purkrabek v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Certification.  Board members concur.

 

2004-B-1100         Polaris Commerce Center, LLC v. Delaware County Board of Revision, Delaware County Auditor, and Olentangy Local Schools Board of Education.  Real Property Tax.  Certification.  Board members concur.

 

2004-A-1171         Board of Education of the Olentangy Local Schools v. Delaware County Board of Revision, Delaware County Auditor, and 8288 Green Meadows Drive (Columbus) Associates, LLC.  Real Property Tax.  Certification.  Board members concur.

 

2004-K-1173         Board of Education of the Olentangy Local Schools v. Delaware County Board of Revision, Delaware County Auditor, and 8355 Highfield Drive (Volvo) Associates, LLC.  Real Property Tax.  Certification.  Board members concur.

 

2004-A-1343         Board of Education of the Westerville City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Olympia Properties LLC.  Real Property Tax.  Certification.  Board members concur.

 

2006-A-433            Sam Khatib v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax Personal Liability.  Denying Motion to Dismiss.  Board members concur.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2004-A-1437         DPL, Inc. and its Subsidiaries v. William W. Wilkins, Tax Commissioner of Ohio.  Corporation Franchise Tax.  Confirming Parties’ Agreement Regarding Deposition of Witnesses.

 

2005-T-1362, 2005-T-1363

                                 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Flats Waterfront Associates, et al.  Real Property Tax.  Denying Motion in Limine and Motion for Sanctions.

 

2005-M-1446, 2006-M-2182

                                 Julie Bloom v. Montgomery County Board of Revision and the Montgomery County Auditor.  Real Property Tax.  Consolidating Appeals.

 

2006-H-85 thru 2006-H-88

                                 Time Warner Entertainment Company, LP, TWI Cable, Inc., Massachusetts Cablevision Systems, LP v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Consolidating Appeals for Hearing.

 

2006-H-548           Jack E. and Virginia V. Caldwell v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Show Cause.

 

2006-V-551            Gerald R. and Carolyn Wheaton v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Show Cause.

 

2006-B-553            Robert L. and Eileen Sill  v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Show Cause.

 

2006-H-559           Gary B. and Monique K. McClurg v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Show Cause.

 

2006-H-574           William V. and Barbara W. Carson v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Show Cause.

 

2006-V-580            Donald and Edna Smith v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Show Cause.

 

2006-V-588            Richard C. and Carol L. Hannon v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Show Cause.

 

2006-H-590           Randall C. Root v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Lifting Stay of Proceedings and Requiring Appellant to Show Cause.

 

2006-V-595            Joseph and Pamela Kanfer v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Show Cause.

 

2006-H-599           Jeffrey E. Bailey v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Show Cause.

 

2006-B-600            Morris M. and Myrna Berzon v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Show Cause.

 

2006-H-601           Nancy L. Baker v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Show Cause.

 

2006-V-607            Vincent and Renee Fond, Jr. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Show Cause.

 

2006-H-614           Thomas S. and Ellen K. Noneman v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Lifting Stay of Proceedings and Requiring Appellants to Show Cause.

 

2006-H-615           Andrew and Aimee R. Malcolm v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Show Cause.

 

2006-V-625            Arthur and Judy Elk v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Show Cause.

 

2006-V-626            Thomas J. and Mary Fleming v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Show Cause.

 

2006-B-629            Ronald M. Krisher and Karen A. Krisher v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Show Cause.

 

2006-H-631           Paul and Dorothy Schwebel v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Show Cause.

 

2006-H-637           James H. and Ann C. Buck v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Show Cause.

 

2006-B-638            Estate of William R. Lawhorn, Deceased and Lewise Ann Lawhorn v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Show Cause.

 

2006-B-653            Robert D. and Brenda S. Yost v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Show Cause.

 

2006-V-654            Joseph D. and Sandra H. Sullivan v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Show Cause.

 

 

2006-V-655            Alyson E. Winick v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Show Cause.

 

2006-H-660           John A. and Catherine A. Milos v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Show Cause.

 

2006-B-661            Michael Slovich and Susan Slovich v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Show Cause.

 

2006-V-662            Charles and Audrey A. Slovich v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Show Cause.

 

2006-H-672           Jerome C. Brownrigg and Brenda L. Wilson v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Show Cause.

 

2006-H-779           Jerry H. & Emily C. Welty v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Show Cause.

 

2006-H-903           Jerome (Dec’d) & Eleanor I. Lippman v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Show Cause.

 

2006-V-925            NV & SS, Inc. v. Erie County Board of Revision, the Erie County Auditor, and the Sandusky City School District Board of Education.  Real Property Tax.  Granting Motion to Compel and Denying Request for Sanctions.

 

2006-B-1052         Dennis M. and Beverly F. Seaman v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Show Cause.

 

2006-H-1155         George V. and Lora L. Blaha v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Show Cause.

 

2006-H-1275         Linda G. Samuelson v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Show Cause.

 

2006-T-1281          Geauga County Public Library v. Geauga County Budget Commission and Burton Public Library.  Budget Commission: County Library and Local Government Support Fund.  Extending Discovery Period and Mediation Deadline.

 

2006-H-1354         Richard D. and Jeanne M. Hannan v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Show Cause.

 

2006-H-1355         Richard D. and Jeanne M. Hannan v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Show Cause.

 

2006-M-1806        Barton D. and Barbara S. Parker v. William W. Wilkins, Tax Commissioner of Ohio.  School District Income Tax.  Show Cause.

 

2006-R-1814         Paula Blunt v. Montgomery County Board of Revision, and Montgomery County Auditor.  Real Property Tax.  Show Cause.

 

2006-R-1815         Paula Blunt v. Montgomery County Board of Revision, and Montgomery County Auditor.  Real Property Tax.  Show Cause.

 

2006-R-1816         Paula Blunt v. Montgomery County Board of Revision, and Montgomery County Auditor.  Real Property Tax.  Show Cause.

 

2006-R-1817         Paula Blunt v. Montgomery County Board of Revision, and Montgomery County Auditor.  Real Property Tax.  Show Cause.

 

2006-R-1828         Steve Lambert v. William W. Wilkins, Tax Commissioner of Ohio.  School District Income Tax.  Show Cause.