OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

 

12:00 P.M.                                                                                      FRIDAY

                                                                                                         January 26, 2007

 

 

 

MERIT DOCKET

 

2004-V-1294         Polaris Amphitheater Concerts, Inc. v. Delaware County Board of Revision, the Delaware County Auditor, and the Board of Education of the Olentangy Local Schools.  Real Property Tax.  Value found.  Board members concur.

 

2005-Z-636            Board of Education of the South-Western City Schools v. Franklin County Board of Revision, Franklin County Auditor, and One Grove City Company, LLC.  Real Property Tax.  Value found.  Board members concur.

 

2005-Z-637            Board of Education of the South-Western City Schools v. Franklin County Board of Revision, Franklin County Auditor, and One Grove City Company, LLC.  Real Property Tax.  Value found.  Board members concur.

 

2006-V-595            Joseph and Pamela Kanfer v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur.

 

2006-B-1149         John N. and Theresa M. Clayburn v. Montgomery County Board of Revision and the Montgomery County Auditor.  Real Property Tax.  Appeal dismissed.  Board members concur.

 

2006-H-1275         Linda G. Samuelson v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Appeal dismissed.  Board members concur.

 

2006-M-1806        Barton D. and Barbara S. Parker v. William W. Wilkins, Tax Commissioner of Ohio.  School District Income Tax.  Appeal dismissed.  Board members concur.

 

 

DISMISSALS AND STIPULATIONS

 

2004-A-1107         National City Bank, Cleveland (n/k/a National City Bank) v. William W. Wilkins, Tax Commissioner of Ohio.  Corporation Franchise Tax.  Dismissed.  Board members concur.

 

2005-A-401            CP-Snow Properties, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Berea City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-H-551           Daus-Mitzel/Ken Mar, Ltd. 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-H-554           100-300 Ken-Mar, LLC, an Ohio Limited Liability Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Brecksville/Broadview Heights Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-H-555           Carl L. Mitzel, Trustee – Treeworth v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Brecksville/Broadview Heights Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-T-1113          Achievement Ltd. v. Lake County Board of Revision, Lake County Auditor, and Mentor Exempted Village School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-T-1114          Mentor Joint Venture v. Lake County Board of Revision, Lake County Auditor, and Mentor Exempted Village School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

2005-M-1446, 2006-M-2182

                                 Julie Bloom v. Montgomery County Board of Revision, and the Montgomery County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-B-1553         Copley-Fairlawn City School District Board of Education v. Summit County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-B-205            Patch Family v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Solon City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-T-211            Shoreham Apartments LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Lakewood Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-A-521            CP-Snow Properties, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Berea City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-A-530            G&S Metal Products Company, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-A-532            G&S Metal Products Company, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-R-591            Robert C. and Joann Winzeler v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-A-888            Inga Schmidt v. Geauga County Board of Revision and Geauga County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-M-901           Key Bank USA, N.A. v. William W. Wilkins, Tax Commissioner of Ohio.  Corporate Franchise Tax.  Dismissed.  Board members concur.

 

2006-A-1600         Allan and Peggy Schear v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-B-1709         Jeffrey R. Schmidt v. Franklin County Board of Revision, Franklin County Auditor, and the Hilliard City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-B-1710         Jeffrey R. Schmidt v. Franklin County Board of Revision, Franklin County Auditor, and the Hilliard City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

 

MISCELLANEOUS

 

2006-M-707           Wooster Community Hospital v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Remand.  Board members concur.

 

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

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2005-H-650           Illinois Tool Works, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Denying Motion in Limine and Extending Discovery Deadline as to Expert Witnesses.

 

2005-M-1525        Jefferson Industries Corp. v. Madison County Board of Revision, the Madison County Auditor, and the Jefferson Local Schools Board of Education.  Real Property Tax.  Granting Motion for Extension of Time.

 

2005-Z-1566          Hudson City School District Board of Education v. Summit County Board of Revision, Summit County Auditor, and Hudson One LLC.  Real Property Tax.  Approving Hearing Waiver and Scheduling Briefs.

 

2006-K-1073, 2006-K-1156 thru 2006-K-1160

                                 Wheeling Cellular Telephone Company, Orange County Cellular Telephone Corporation, West Virginia Cellular Telephone Corporation, McLang Cellular, Inc., AT&T Wireless PCS, LLC and AT&T Wireless PCS of Cleveland, LLC v. William W. Wilkins, Tax Commissioner of Ohio.  Public Utility Personal Property Tax.  Granting Joint Motion to Revise Case Management Schedule.

 

2006-H-2280, 2006-H-2382

                                 TIC OCC Fuller LLC, et al. and Cleveland Municipal City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals.

 

2006-V-2338, 2006-V-2346

                                 Saint Gobain Ceramics and Plastics, Inc. v. William W. Wilkins, Tax Commissioner.  Personal Property Tax.  Consolidating Appeals.

 

2006-M-2347, 2006-M-2354

                                 Elegant Homes by Latina Builders, Inc. and Orange City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals.