OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

12:00 P.M.                                                                                                                                          FRIDAY

                                                                                                                                                              December 22, 2006

 

MERIT DOCKET

 

2004-R-230            Episcopal School of Cincinnati v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Tax Commissioner reversed.  Board members concur. 

 

2005-T-789            Bethany Baptist Church v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Remanded with instructions.  Board members concur. 

 

2005-T-1015          Bank One Marietta N.A., aka J.P. Morgan Chase v. Washington County Board of Revision and Washington County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-H-555           Roland H. Kolman and Charlotte R. Coomer v. Delaware County Board of Revision and the Delaware County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2006-A-682            Carl Brofford v. Pickaway County Board of Revision and Pickaway County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-B-905            Al Mansour, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2005-R-690, 2005-R-699, 2005-700, 2005-R-701, 2005-R-702

                                 Techpark Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Berea City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-H-944           Orchard Knoll Operating Associates LP v. Franklin County Board of Revision, Franklin County Auditor, and Board of Education of Worthington City Schools.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-B-1219         Robert A. Falk & Pauline B. Falk, Trustees 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-V-1226         Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Progressive Casualty Insurance Company.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-R-1354         The Essig Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Eduction.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-T-1391          SG USA, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Maple Heights City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-T-1392          SG USA, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Maple Heights City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-T-1394          SG USA, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Maple Heights City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-H-1511         Coer Properties v. Summit County Board of Revision, Summit County Auditor, and the Hudson City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-R-1535         Albert Ament v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-V-53              Clark-Shawnee Local School District Board of Education v. Clark County Board of Revision, Clark County Auditor, and H&A Properties, LLC.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-R-244, 2006-R-245

                                 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Tower in the Park Ltd. Partnership.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-V-295            Orange City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and 27730 Chagrin, LLC.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-B-522            Solon Office Park Ltd. v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-R-612            Richard L., Jr. and Mary Ann H. Greiner v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed.  Board members concur. 

 

2006-B-674            M & J Dover Farms LP v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and North Royalton City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-M-695           Laurel Terrace LLC v. Sandusky County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-H-841           Mark J. and Madonna S. Shelby v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed.  Board members concur. 

 

2006-Z-842            James S. Tharp v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed.  Board members concur. 

 

2006-R-843            Gary V. and Kristie E. Mount v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed.  Board members concur. 

 

2006-V-844            Rock A. and Julie K. Van Wey v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed.  Board members concur. 

 

2006-R-848            Richard L. and Donna J. Van Wey v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed.  Board members concur. 

 

2006-M-849           Richard L. Van Wey II v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed.  Board members concur. 

 

2006-V-850            William K. and Amy Mill v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed.  Board members concur. 

 

2006-Z-852            Robert L. and Barbara L. Mount v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed.  Board members concur. 

 

2006-A-853            Kevin M. and Kimberly S. Pence v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed.  Board members concur. 

 

2006-H-854           Daniel J. and Mary E. Montgomery v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed.  Board members concur. 

 

2006-R-856            Theodore W. and Gayla M. Lemmon v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed.  Board members concur. 

 

2006-V-927            Allie B. Van Wey (Dec’d) v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed.  Board members concur. 

 

2006-V-928            Allie B. Van Wey (Dec’d) v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed.  Board members concur. 

 

2006-H-947           Edmund Schneider v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-H-1161         Elyria Board of Education v. Lorain County Board of Revision, Lorain County Auditor, and Marques Family Limited Partnership.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-H-1230         Lisa A. Milchak v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Dismissed.  Board members concur. 

 

2006-H-2181         Charles V. Simms and Elizabeth Ann Simms v. Montgomery County Board of Revision and the Montgomery County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-V-2209         Sycamore Community School District Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor, and BRE/Homestead Portfolio LLC.  Real Property Tax.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2003-H-601, 2003-H-602, 2003-H-604, 2003-H-605,

2003-H-606, 2003-H-607, 2003-H-611, 2003-H-612

                                 Cuyahoga Heights Local School District Board of Education and Fogg Brooklyn Heights LLC v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Certification.  Board members concur.

 

2004-V-538            Charter Steel-Cleveland, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cuyahoga Heights Local School District Board of Education.  Real Property Tax.  Certification.  Board members concur. 

 

2004-A-632            Steve Zoumberakis v. Coshocton County Board of Revision and Coshocton County Auditor.  Real Property Tax CAUV.  Certification.  Board members concur. 

 

2006-H-740           Liberty Union-Thurston Local School District v. Fairfield County Board of Revision, the Fairfield County Auditor, and CBL Development Company.  Real Property Tax.  Denying motion for reconsideration. 

 

 

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.  Denying appellants’ motion to submit videotaped depositions. 

 

2006-V-209, 2006-V-250

                                 Kimco Brunswick Associates, and Brunswick City School District Board of Education v. Medina County Board of Revision and the Medina County Auditor.  Real Property Tax.  Consolidated. 

 

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-T-597            Alan J. and Janice E. Woll v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Extending time to respond to order. 

 

2006-R-688            Bruce and Vonna Marois v. Adams County Board of Revision and Adams County Auditor.  Real Property Tax.  Denying motions to compel discovery. 

 

2006-M-945           Mickley Ltd. v. Knox County Board of Revision, the Knox County Auditor and the East Knox Local School District Board of Education.  Real Property Tax.  Compelling Discovery. 

 

2006-A-1173         Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Capital City Housing, LLC.  Real Property Tax.  According parties an opportunity to provide argument. 

 

2006-B-1183         The Plains Limited, A Limited Partnership v. Athens County Board of Revision and Athens County Auditor.  Real Property Tax.  Granting motion to compel discovery and denying motion to extend discovery deadline. 

 

2006-H-1293         8355 Highfield Drive (Volvo) Associates LLC v. Delaware County Board of Revision, Delaware County Auditor, and the Olentangy Local School District Board of Education.  Real Property Tax.  Compelling Discovery.

 

2006-R-1541, 2006-R-1561, 2006-R-1562

                                 Vantage Point, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Orange City School District Board of Education.  Orange City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Vantage Point, Ltd.  Real Property Tax.  Consolidated. 

 

2006-H-1764, 2006-H-1769

                                 Nordonia Hills City School District Board of Education and W.W. Grainger, Inc. v. Summit County Board of Revision and Summit County Auditor.  Real Property Tax.  Consolidated. 

 

2006-B-1844 through 2006-B-2097

                                 Southeast Homes Limited Partnership, East Akron Homes Limited Partnership, North Akron Homes Limited Partnership, Summit Lake Homes Limited Partnership, South Akron Homes Limited Partnership, West Homes Limited Partnership v. Summit County Board of Revision, Summit County Auditor, and Akron City School District Board of Education.  Real Property Tax.  Denying motion to consolidate. 

 

2006-A-1830, 2006-A-1831

                                 Berea Bank Investors LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Berea City School District Board of Education.  Real Property Tax.  Consolidated. 

 

2006-A-2115         Ernest R. Vargo, Jr. and Jeanne T. Vargo v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Requiring appellants to show cause. 

 

2006-T-2296          Holly D. Sheets, f/k/a Holly Fuller v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax Officer Liability.  Requiring appellant to show cause.