OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

12:00 P.M.                                                                                                                                                     FRIDAY

                                                                                                                                                                        January 5, 2007

 

MERIT DOCKET

 

2005-R-591            Cummins Property Services, LLC v. Franklin County Board of Revision, Franklin County Auditor, and Worthington City Schools Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2006-B-284            Safeway Tire Company, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-T-573            Walter E. Homan v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-T-581            James G. and Gina M. Pilla v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-T-587            Andrew V. and Dorothy A. Ney v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-T-610            Vincent and Rosalie Fond v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-T-620            Alan G. and Susan M. Tallisman v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-T-627            David J. and Marilyn Elk v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-T-636            Jeffrey J. and Carol A. Savage v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  tax Commissioner affirmed.  Board members concur. 

 

2006-T-658            George E. and E. Lee Roller v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-R-976            Timothy D. & Billie E. Adams v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2006-R-1524         Jeanetta Ponchot v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2005-H-426           IDS REO 1, LLC and American Enterprise REO 1, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Beachwood City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-V-871            Theodore W. Terry v. Erie County Board of Revision and the Erie County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-V-872            Theodore W. Terry v. Erie County Board of Revision and the Erie County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-V-873, 2005-V-876, 2005-V-877

                                 Theodore W. Terry v. Erie County Board of Revision and the Erie County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-V-874            Theodore W. Terry v. Erie County Board of Revision and the Erie County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-V-875            Theodore W. Terry v. Erie County Board of Revision and the Erie County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-B-901            Ford Motor Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Berea City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-B-1043, 2005-B-1044

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

 

2005-M-1141        The May Department Stores Company v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-Z-1251          Lorain Green Ltd. Part., an Ohio Ltd. Part. v. Lorain County Board of Revision, Lorain County Auditor, and Lorain Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-R-1252         Slane Company, Ltd. and Rite Aid of Ohio, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-M-1269        Berea City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Gars Realty Associates.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-R-1291         Wal-Mart Stores, Inc. v. Tuscarawas County Board of Revision and Tuscarawas County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-B-1404         Ford Motor Company v. Lucas County Board of Revision, Lucas County Auditor, and Maumee City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-R-1449         Star Bank National Assoc. v. Franklin County Board of Revision, Franklin County Auditor, and Board of Education for the Columbus City Schools District.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-R-1521         Bank One of Dover, nka J.P. Morgan Chase v. Tuscarawas County Board of Revision and Tuscarawas County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-R-1610, 2005-R-1628

                                 Manorcare Health Services, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Parma Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-A-1658         Georgia Properties Limited Partnership, an Ohio Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Euclid City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-V-1661, 2005-V-1662, 2005-V-1666

                                 Orange City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Sterling Lakes, LLC.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-T-1663          Beer Kooler, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Dismissed.  Board members concur. 

 

2005-B-1744         North Olmsted City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Great Northern Properties Company.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-R-208            Green Meadows Service Center, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Dismissed.  Ms. Marulies and Mr. Dunlap concur.  Mr. Eberhart not participating. 

 

2006-A-323            Maple Street, Ltd. an Ohio limited liability company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Mayfield City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-M-369, 2006-M-370, 2006-M-384

                                 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-M-371, 2006-M-372, 2006-M-385

                                 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-H-590           Randall C. Root v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed.  Board members concur. 

 

2006-A-592            Christopher J. Cullen and Nancy L. Cullen v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed.  Board members concur. 

 

2006-M-613           George S. Bowers, Jr. and Susan L. Bowers v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed.  Board members concur. 

 

2006-H-614           Thomas S. and Ellen K. Noneman v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed.  Board members concur. 

 

2006-T-617            Albert and Pamela Reilly v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed.  Board members concur. 

 

2006-M-622           Alan F. Zeilinger v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed.  Board members concur. 

 

2006-Z-623, 2006-Z-659

                                 George P. & Rosemary E. Zampelli v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed.  Board members concur. 

 

2006-Z-633            Jerry & Lila Sorkin v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed.  Board members concur. 

 

2006-M-634           Scott E. and Cathy L. Zeilinger v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed.  Board members concur. 

 

2006-H-637           James H. and Ann C. Buck v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed.  Board members concur. 

 

2006-R-640            Jack L. and Victoria B. Buyniski Gluckman v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed.  Board members concur. 

 

2006-A-641            John H. & Deborah L. Tisdale v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed.  Board members concur. 

 

2006-B-661            Michael Slovich and Susan Slovich v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed.  Board members concur. 

 

2006-V-662            Charles and Audrey A. Slovich v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed.  Board members concur. 

 

2006-T-670            WSM Holdings, LLC v. Delaware County Board of Revision, Delaware County Auditor and Westerville City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-B-720            Matthew S. O’Harra v. Franklin County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-B-845            Storm A. Van Wey v. William W. Wilkins, Tax Commissioner of Ohio.  Income Tax.  Dismissed.  Board members concur. 

 

2006-B-846            Stone K. Van Wey v. William W. Wilkins, Tax Commissioner of Ohio.  Income Tax.  Dismissed.  Board members concur.

 

2006-B-847            Stout F. Van Wey v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed.  Board members concur. 

 

2006-T-851            Robert B. and Robin M. Mill v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed.  Board members concur.  

 

2006-T-855            Paul D. Rice and Karen L. Dahl v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed.  Board members concur. 

 

2006-Z-858            Ohio Oil & Gas Association, Artex Oil Company, and Alliance Petroleum Corporation v. William W. Wilkins, Tax Commissioner of Ohio.  Rule Review.  Dismissed.  Board members concur. 

 

2006-M-1024        Robert A. Williams v. Montgomery County Board of Revision and the Montgomery County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-H-1355         Richard D. and Jeanne M. Hannan v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed.  Board members concur. 

 

2006-R-1366         Linda B. Meeks v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed.  Board members concur. 

 

2006-A-1496         Harvey D. Camins v. Hamilton County Board of Revision and Hamilton County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-M-1502        Pregnancy Care of Summit County v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed.  Board members concur. 

 

2006-R-1816         Paula Blunt v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-M-2141        Plain Local School District Board of Education v. Stark County Board of Revision, the Stark County Auditor, and Tip Top Realty & Investment Co.  Real Property Tax.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2003-M-2115, 2003-M-2116, 2003-M-2128, 2003-M-2129

                                 S. Sandy Satullo II and Copper Kettle Marina, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio.  Use Tax.  Certification.  Board members concur. 

 

2005-M-346           Cincinnati School District Board of Education v. Hamilton County Board of Revision, the Hamilton County Auditor, and KRP Investments, LLC.  Real Property Tax.  Certification.  Board members concur. 

 

2005-A-1004         Overhead Door Corporation v. William W. Wilkins, Tax Commissioner of Ohio.  Use Tax.  Remand.  Board members concur. 

 

2005-A-1694         Beaver Faith United Methodist Church v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Remand.  Board members concur. 

 

2005-A-1737         Peace Lutheran Church v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Remand.  Board members concur. 

 

2006-A-1506         Board of Education of the Olentangy Local Schools v. Delaware County Board of Revision, Delaware County Auditor, and Rich’s Department Stores, Inc.  Real Property Tax.  Denying motion to dismiss. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2002-R-1739         Board of Education for the Westerville City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Immobilaire VI, Ltd.  Real Property Tax.  Requiring appellee Immobilaire to show cause.

 

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 and ULGRAF.  Denying motion to stay proceedings. 

 

2005-R-608, 2006-R-1587

                                 Hospira, Inc. v. Ashland County Board of Revision, Ashland County Auditor, and Ashland City School District Board of Education.  Real Property Tax.  Denying consolidation of appeals. 

 

2006-T-24, 2006-T-25

                                 Dublin City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and TRI Ventures, LLC.  Real Property Tax.  Approving hearing waiver and scheduling briefs. 

 

2006-A-34              International Paper Company v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Denying motion to dismiss. 

 

2006-R-591            Robert C. and Joann Winzeler v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Granting the appellants’ motion for additional time to respond to 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.  Order issued December 15, 2006 rendered moot. 

 

2006-A-1115         L Steubenville LLC v. Jefferson County Board of Revision, Jefferson County Auditor, and the Indian Creek Local School District Board of Education.  Real Property Tax.  Compelling discovery. 

 

2006-B-1149         John N. and Theresa M. Clayburn v. Montgomery County Board of Revision and the Montgomery County Auditor.  Real Property Tax.  Requiring appellants to show cause. 

 

2006-R-1318, 2006-R-1319, 2006-R-1334

                                 Orange City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Lowe’s Home Center, Inc.  Lowe’s Home Center, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Orange City School District Board of Education.  Real Property Tax.  Granting motion to consolidate appeals. 

 

2006-V-1427         Kenneth J. Roller v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Requiring appellant to show cause. 

 

2006-M-1507, 2006-M-1549

                                 Board of Education of the Olentangy Local Schools and Federated Retail Holdings, Inc. v. Delaware County Board of Revision and the Delaware County Auditor.  Real Property Tax.  Denying motion to dismiss 2006-M-1507 and consolidating appeals. 

 

2006-H-1509, 2006-H-1531

                                 Board of Education of the Olentangy Local Schools and Sears Roebuck & Co.  v. Delaware County Board of Revision and the Delaware County Auditor.  Denying motion to dismiss 2006-H-1509 and consolidating appeals. 

 

2006-Z-1527, 2006-Z-1530, 2006-Z-1573, 2006-Z-1574

                                 Ohio Commerce Center Acquisitions, LLC (an Delaware Limited Liability Company, et al.) and Strongsville Board of Education and City of Strongsville v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidated. 

 

2006-M-1750, 2006-M-1752

                                 Clyde Ave. Partners and Cuyahoga Falls City School District Board of Education v. Summit County Board of Revision and the Summit County Auditor.  Real Property Tax.  Consolidated. 

 

2006-R-1775, 2006-R-1776, 2006-R-1778

                                 Gates Mills Investors, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Board of Education for the Mayfield City School District.  Board of Education for the Mayfield City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Gates Mills Investors, LLC.  Real Property Tax.  Granting motion to consolidate appeals.

 

*    Issued Previously