OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M.                                                                                                                                                        FRIDAY

                                                                                                                                                                           December 29, 2006

 

MERIT DOCKET

 

2005-V-947            Jefferson Area Local School District Board of Education v. Ashtabula County Board of Revision, Ashtabula County Auditor, and First States Investors, 2550A, LLC.  Real Property Tax.  Value found.  Board members concur.

 

2005-B-1606         Holt Company of Ohio v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Appeal dismissed.  Board members concur.

 

2006-B-484            Cleveland Imported Grocery & Wine, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Tax Commissioner affirmed.  Board members concur.

 

2006-B-977            Delany and Delany, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Corporate Franchise Tax.  Appeal dismissed.  Board members concur.

 

 

MISCELLANEOUS

 

2006-V-1370         Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Anne Crocker.  Real Property Tax.  Denying Motion to Dismiss.  Board members concur.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2004-A-740, 2004-A-741, 2004-A-746

2005-A-1255, 2005-A-1327, 2005-A-1440

                                 Board of Education for the Orange City School District and Olympic Steel, Inc. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals.

 

2005-B-1569 thru 2005-B-1573

2005-B-1671, 2006-B-2189

                                 Owner as of 1/1/03: 1800 Euclid Building Ltd. and 1800 Euclid Hospitality Group LLC (New Owner as of 8/8/05) and Land Owner Phyllis P. Peckham and Building Owner as of 1/1/03: 1800 Euclid Building Ltd. and 1800 Euclid Hospitality Group, LLC (New Owner as of 8/8/05) and Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals.

 

2006-B-426, 2006-B-469

                                 1535 Archer Road Corporation, an Illinois Corp. nka 1717 Ninth Street Inc. and Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals.

 

2006-M-782           Franklin A. & Melinda M. Lovell, Jr. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Show Cause

 

2006-T-965            Summer Tree Terrace L.P. v. Fayette County Board of Revision and Fayette County Auditor.  Real Property Tax.  Denying Motion for Sanctions & Ordering Auditor to Certify Transcript.

 

2006-A-1342, 2006-A-1364

                                 Small Business Park Partnership and Board of Education of the Olentangy Local Schools v. Delaware County Board of Revision, Delaware County Auditor.  Real Property Tax.  Compelling Discovery and Consolidating Appeals.

 

2006-B-1567, 2006-B-1733

                                 Tallmadge City Schools Board of Education v. Tallmadge Associates and Summit County Board of Revision and the Summit County Auditor.  Real Property Tax.  Consolidating Appeals.

 

2006-Z-1641          Patricia Moore v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Show Cause.

 

2006-B-2160         New Hope Christian Church of Mahoning County, Ohio v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Show Cause.