OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

12:00 P.M.                                                                                      FRIDAY

                                                                                                         February 2, 2007

 

MERIT DOCKET

 

2003-B-1162 through 2003-B-1168, 2003-B-1185 through 2003-B-1200

                                 Kenwood Mall LLC v. Indian Hills Exempted Village School District Board of Education v. Hamilton County Board of Revision and Hamilton County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-Z-552            Gary A. & Cheryl M. Panteck v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-Z-557            William & Tierney Kimmerle v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-Z-577            Daniel J. & Tammy V. Blend v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-M-594           Ronald and Nancy Marhofer v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-Z-596            Marcella J. Kanfer v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-T-597            Alan J. and Janice E. Woll v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-R-598            Nicholas and Patricia Berchtold v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-H-599           Jeffrey E. Bailey v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-H-601           Nancy L. Baker v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-A-652            Peter & Barbara Newell v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-H-779           Jerry H. & Emily C. Welty v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-A-902            Thomas & Nancy Bauer v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-H-903           Jerome (Dec’d) & Eleanor I. Lippman v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-R-923            Pete H. and Alice L. Yeh v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2006-B-1280         Mary Frye v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2003-T-131            DaimlerChrysler Services North America LLC, as Successor by Merger to Mercedes Benz Credit Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio.  Sales and Use Tax.  Dismissed.  Board members concur. 

 

2005-H-747           Partridge Place Ltd. Part. v. Paulding County Board of Revision and the Paulding County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-T-997            PPG Industries Ohio Inc. v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-V-1137         Wellington Place LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the North Olmsted School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-B-1242         Frankfort Court Associates and Ferndale Housing, Ltd., an Ohio Ltd. Liability Co. (Lessee) v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-B-1243         Aholivah Maier and Gedon Medini and Ferndale Housing, Ltd., an Ohio Ltd. Liability Co. (Lessee) v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-A-1259         Pleasantview Real Estate Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Parma Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-A-1481         Marcliff Hidden Lake Apartments, LP v. Summit County Board of Revision, Summit County Auditor, and Stow-Munroe Falls City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-A-1545         JKJ Realty, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-A-1748         Cleveland Heights/University Heights City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Waldorf Towers, Ltd.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-B-43              USPG Portfolio Two LLC v. Clark County Board of Revision, et al.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-T-110, 2006-T-113

                                 Parma City School District Board of Education, Parma Nursing Home, Inc., and Parma Care Center, Inc. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-H-252           Ormet Aluminum Mill Products Corporation v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Dismissed.  Board members concur. 

 

2006-V-253            Ormet Primary Aluminum Corporation v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Dismissed.  Board members concur. 

 

2006-B-360, 2006-B-361

                                 Orange City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Fargo Warehouse, LLC.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-M-422, 2006-M-428, 2006-M-429

                                 Village Auto Wash, Inc. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Orange City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-R-1014         Jefferson Partnership Limited v. Ashtabula County Board of Revision, Ashtabula County Auditor, and Jefferson Area School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-H-1068         John C. and Teresa G. Jump v. Montgomery County Board of Revision and the Montgomery County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-H-1089         Tony Joe Horn v. Montgomery County Board of Revision and the Montgomery County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-M-1214        Clarksburg-New Holland Ltd. (DBA Holland Terrace) v. Pickaway County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-T-1494          Cincinnati School District Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor, and Allen Temple Real Estate Foundation.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-A-1513         Teachers Insurance & Annuity Association of America v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Groveport Madison Local School District.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-A-1514         Teachers Insurance and Annuity Association of America v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Groveport Madison Local School District.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-A-1515         Teachers Insurance and Annuity Association of America v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Groveport Madison Local School District.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-T-1519, 2006-T-1520

                                 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Dove Die and Stamping Co.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-A-1557         Coleen Sears v. William W. Wilkins, Tax Commissioner of Ohio.  Vendor’s License Revocation.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2004-T-488            Campbell Soup Company and Affiliates v. William W. Wilkins, Tax Commissioner of Ohio.  Corporate Franchise Tax.  Remand.  Board members concur. 

 

2005-T-101            Alliance Tubular Products Co. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Remand.  Board members concur. 

 

2005-B-1693         MRN Ltd. Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Remand.  Board members concur. 

 

2005-B-1708         Dean Road Freewill Baptist Church v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Exemption.  Remand.  Board members concur. 

 

2006-M-1381*      Twin Drive Thru & Deli, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Sales 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.  Returning appeal to active status.  

 

2006-B-794, 2006-B-857

                                 Huntington Center Associates v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the Columbus City School District.  Real Property Tax.  Compelling discovery and denying motion for protective order.  

 

2006-V-1518         Manorcare Health Services, Inc. v. Montgomery County Board of Revision, the Montgomery County Auditor, and the Chagrin Falls Exempted Village School District Board of Education.  Real Property Tax.  Denying appellee BOE’s motion to dismiss and denying appellant’s motion to strike BOE’s motion to dismiss and entry of appearance.

 

2006-T-1713, 2006-T-2150

                                 Cincinnati City School District Board of Education, and Prudential Insurance Company of America v. Hamilton County Board of Revision and Hamilton County Auditor.  Real Property Tax.  Consolidated. 

 

2006-R-1757, 2006-R-1767

                                 Severance SPE FEECO L.L.C., Severance Pl. Ltd., and CJUF Severance LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Heights/University Heights Board of Education.

         Cleveland Heights/ University Heights Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Severance SPE REECO LLC.  Real Property Tax. Granting motion to consolidate appeals. 

 

2006-T-2378, 2006-T-2390

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

 

2007-R-29, 2007-R-35

                                 PSDI Real Estate Investments, LLC v. Butler County Board of Revision, Butler County Auditor, and Lakota Local School District Board of Education.  Real Property Tax.  Consolidated. 

 

2007-A-62              Benjamin Cran v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Requiring appellant to show cause. 

 

*    Issued Previously