ANNOUNCEMENT OF
DECISIONS AND ORDERS
12:00
P.M. FRIDAY
2005-T-521 Jack K. Beatley, Tr. v. Franklin
County Board of Revision, Franklin County Auditor, and Columbus City Schools
Board of Education. Real Property
Tax. Value found. Board members concur.
2005-T-522 Jack K. Beatley, Tr. v. Franklin
County Board of Revision, Franklin County Auditor, and Columbus City Schools
Board of Education. Real Property
Tax. Value found. Board members concur.
2005-R-718 Northwestern Local School District
Board of Education v. Clark County Board of Revision, Clark County Auditor, and
Brett and Cheryl Baisden. Real Property
Tax. Value found. Board members concur.
2005-A-1472
2006-V-500 David C. Mayer v.
2006-H-559 Gary B. and Monique K. McClurg v.
William W. Wilkins, Tax Commissioner of
2006-H-574 William V. and Barbara W. Carson v.
William W. Wilkins, Tax Commissioner of
2006-A-584 Charles E. & Georgia M. Gile v.
William W. Wilkins, Tax Commissioner of
2006-A-606 Lee G. & Jayne H. Seidman v.
William W. Wilkins, Tax Commissioner of
2006-H-615 Andrew and Aimee R. Malcolm v.
William W. Wilkins, Tax Commissioner of
2006-A-619 Robert J. & Corrine E. Frick v.
William W. Wilkins, Tax Commissioner of
2006-A-628 William A. & Bethany M. Downing
v. William W. Wilkins, Tax Commissioner of
2006-H-631 Paul and Dorothy Schwebel v. William W.
Wilkins, Tax Commissioner of Ohio.
Personal Income Tax. Tax
Commissioner affirmed. Board members
concur.
2006-A-643 Richard C. & Lynda A. Chandler
v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.
2006-V-654 Joseph D. and Sandra H. Sullivan v.
William W. Wilkins, Tax Commissioner of Ohio.
Personal Income Tax. Tax
Commissioner affirmed. Board members
concur.
2006-V-655 Alyson E. Winick v. William W.
Wilkins, Tax Commissioner of Ohio.
Personal Income Tax. Tax
Commissioner affirmed. Board members
concur.
2006-A-656 Suzanne S. Winick v. William W. Wilkins,
Tax Commissioner of Ohio. Personal
Income Tax. Tax Commissioner
affirmed. Board members concur.
2006-H-660 John A. and Catherine A. Milos v.
William W. Wilkins, Tax Commissioner of Ohio.
Personal Income Tax. Tax Commissioner
affirmed. Board members concur.
2006-H-665 Robert A. Kovacs v. Geauga County
Board of Revision and the Geauga County Auditor. Real Property Tax. Appeal dismissed. Board members concur.
2006-A-718 David A. & Michele S. Camiener
v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.
2006-A-1044 Bruce & Jane S. Baxter v. William
W. Wilkins, Tax Commissioner of Ohio.
Personal Income Tax. Tax
Commissioner affirmed. Board members
concur.
2006-H-1155 George V. and Lora L. Blaha v. William
W. Wilkins, Tax Commissioner of Ohio.
Personal Income Tax. Tax
Commissioner affirmed. Board members
concur.
2006-H-1523 Richard Ponchot v. William W. Wilkins,
Tax Commissioner of
2005-M-788 Klein Richard I Trs for the benefit of Harvey S. Saks and
Jacob Goldberg, Sole Shareholders of Seneca Club, Inc. (Paul L. Millet is
successor trustee to Richard I. Klein v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor, and the Brecksville/Broadview Heights Board of
Education. Real Property Tax. Stipulated.
Board members concur.
2005-M-1042, 2005-M-1029, 2005-M-1030
Hopkins
Partners, An Ohio General v. Cuyahoga County Board of Revision, Cuyahoga County
Auditor, and the Berea Board of Education.
Real Property Tax.
Stipulated. Board members concur.
2005-A-1133 Chippewa Place Dev Co. v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor, and the Brecksville-Broadview Heights Board of
Education. Real Property Tax. Stipulated.
Board members concur.
2005-B-1232, 2005-B-1174, 2005-B-1175
Plaza
South Consolidated Limited Partnership v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor, and the Berea Board of Education. Real Property Tax. Stipulated.
Board members concur.
2005-Z-1244 NBC USA Housing Inc. Seven v. Lorain County Board of
Revision, Lorain County Auditor, and Elyria Board of Education. Real Property Tax. Dismissed.
Board members concur.
2005-Z-1307 Board of Education of the Elyria City Schools v. Lorain County
Board of Revision, Lorain County Auditor, and NBC USA Housing Inc. Seven. Real Property Tax. Dismissed.
Board members concur.
2006-H-515 South-Western City Schools Board of Education v. Franklin
County Board of Revision, Franklin County Auditor, and PCCP IRG Columbus,
LLC. Real Property Tax. Stipulated.
Board members concur.
2006-A-593 Michael L. Pfefferle and Claire F. Johansen v. William W.
Wilkins, Tax Commissioner of Ohio.
Personal Income Tax.
Dismissed. Board members concur.
2006-H-672 Jerome C. Brownrigg and Brenda L. Wilson v. William W.
Wilkins, Tax Commissioner of Ohio.
Personal Income Tax.
Dismissed. Board members concur.
2006-A-1049 Geller, Daniel E., Geller, Laura v. Cuyahoga County Board of
Revision and Cuyahoga County Auditor.
Real Property Tax.
Stipulated. Board members concur.
2006-H-1354 Richard D. and Jeanne M. Hannan v. William W. Wilkins, Tax
Commissioner of Ohio. Personal Income
Tax. Dismissed. Board members concur.
2006-R-2149 Aleksandr Tyshkevich v. Franklin County Board of Revision,
Franklin County Auditor, and Columbus City School District Board of
Education. Real Property Tax. Dismissed.
Board members concur.
2006-B-2195, 2006-B-2196
Progressive
Casualty Insurance Company v. Cuyahoga County Board of Revision, et al. Real Property Tax. Dismissed.
Board members concur.
2003-A-1326 National City Bank, Northeast, c/o National City Corporation
v. Thomas M. Zaino [William W. Wilkins], Tax Commissioner of Ohio. Corporation Franchise Tax. Certification. Board members concur.
2003-A-1327 National City Bank, Northwest, c/o National City Corporation
v. Thomas M. Zaino [William W. Wilkins], Tax Commissioner of Ohio. Corporation Franchise Tax. Certification. Board members concur.
2003-A-1328 National City Bank, Cleveland (n/k/a National City Bank),
c/o National City Corporation v. Thomas M. Zaino [William W. Wilkins], Tax
Commissioner of Ohio. Corporation
Franchise Tax. Certification. Board members concur.
2003-A-1329 National City Bank, Columbus, c/o National City Corporation
v. Thomas M. Zaino [William W. Wilkins], Tax Commissioner of Ohio. Corporation Franchise Tax. Certification. Board members concur.
2003-A-1330 National City Bank, Dayton, c/o National City Corporation v.
Thomas M. Zaino [William W. Wilkins], Tax Commissioner of Ohio. Corporation Franchise Tax. Certification. Board members concur.
2003-R-1810 Time Warner Entertainment v. Thomas M. Zaino, Tax
Commissioner of Ohio. Sales Tax. Certification.
Board members concur.
2003-R-1811 Time Warner Operations, Inc. v. Thomas M. Zaino, Tax
Commissioner of Ohio. Sales Tax. Certification. Board members concur.
2005-M-603 Mentor Exempted Village School District Board of Education
v. Lake County Board of Revision, the Lake County Auditor, and Ametco
Properties, Inc. Real Property Tax. Certification. Board members concur.
2005-H-1205 Board of Education of the Olentangy Local Schools v.
Delaware County Board of Revision, Delaware County Auditor, and Ohio Investment
Dst. Real Property Tax. Denying Motion to Dismiss. Board members concur.
2005-H-1206 Board of Education of the Olentangy Local Schools v.
Delaware County Board of Revision, Delaware County Auditor, and Ohio Investment
Dst. Real Property Tax. Denying Motion to Dismiss. Board members concur.
2005-Z-1644 William and Kebria Dye v. Harrison County Board of Revision
and Harrison County Auditor. Real
Property Tax. Remand. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2003-M-1941,
2003-M-1942
OHM Corporation
v. Thomas M. Zaino, Tax Commissioner of Ohio.
Franchise Tax. Show Cause.
2004-V-213,
2004-V-221
The Andrew
Jergens Company v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Show Cause.
2004-R-1449 Manlaw Investment Company, Inc. v.
Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Board of
Education for the Berea City School District.
Real Property Tax. Returning
Appeal to Active Status and Setting Date for Merit Hearing.
2005-A-529 Honda of America Mfg., Inc. v.
William W. Wilkins, Tax Commissioner of Ohio.
Sales and Use Tax. Granting
Motion to Extend Order Sealing a Portion of the Record.
2006-T-20, 2006-T-21,
2006-T-33
Strongsville
Board of Education, City of Strongsville, and The Higbee Company v. Cuyahoga
County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Denying Protective Order and Compelling
Discovery, in Part.
2006-A-96 Les & Cheryl Reade v. Cuyahoga
County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Show Cause.
2006-H-1039 Pine Grove Apartments Limited
Partnership v. Athens County Board of Revision and the Athens County
Auditor. Real Property Tax. Compelling Discovery and Denying Motion to
Extend Discovery Deadline.
2006-Z-1181 Lillian Rose Garden Limited
Partnership v. Brown County Board of Revision and Brown County Auditor. Real Property Tax. Granting Motion to Compel Discovery and
Denying Motion to Extend Discovery Deadline.
2006-Z-1277 Board of Education of the Licking
Heights Local Schools v. Licking County Board of Revision, Licking County
Auditor, and Myers Investment Group, Ltd.
Real Property Tax. Denying Motion
to Compel Discovery.
2006-Z-1362 Board of Education of the Olentangy
Local Schools v. Delaware County Board of Revision, Delaware County Auditor,
and Polaris Commerce Center, LLC. Real
Property Tax. Granting Motion to Compel
Discovery.
2006-Z-1422 PVS, Limited v. Delaware County Board
of Revision, Delaware County Auditor, and Board of Education of the Olentangy
Local School District. Real Property
Tax. Granting Motion to Compel
Discovery.
2006-V-1563,
2006-V-1566
2006-V-2104,
2006-V-2105
Board of
Education of the Westlake City School District and OCPF No. 1, LLC v. Cuyahoga
County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidating Appeals.
2006-A-1637 RKL Investments, Ltd. v. Montgomery
County Board of Revision and Montgomery County Auditor. Real Property Tax. Show Cause.
2006-Z-1641 Patricia Moore v. Montgomery County
Board of Revision and Montgomery County Auditor. Real Property Tax. Finding Jurisdiction.
2006-A-1723,
2006-A-2117
Board of
Education for Toledo Public Schools and Home Depot USA, A Delaware
Corporation/HD Development of Maryland, Inc., a MD Corp. v. Lucas County Board
of Revision and Lucas County Auditor.
Real Property Tax. Consolidating
Appeals.
2006-H-2125,
2006-H-2180
OHI Asset II,
LLC and Berea City School District Board of Education v. Cuyahoga County Board
of Revision, and the Cuyahoga County Auditor.
Real Property Tax. Consolidating
Appeals.
2006-V-2138 Alderwoods (Ohio) Cemetery Holdings,
Inc., Chesnut Hill Mt. Peace Cemeteries c/o Alderwoods (Ohio) Cemetery v.
William W. Wilkins, Tax Commissioner of Ohio.
Real Property Tax Exemption. Show
Cause.