OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

 

12:00 P.M. FRIDAY

February 9, 2007

 

MERIT DOCKET

 

2004-V-213, 2004-V-221

                                 The Andrew Jergens Company v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Tax Commissioner affirmed.  Board members concur.

 

2005-M-1162        CWP Limited Partnership v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cuyahoga Heights Board of Education.  Real Property Tax.  Value found.  Board members concur.

 

2006-A-96              Les & Cheryl Reade v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Appeal dismissed.  Board members concur.

 

2006-V-1427         Kenneth J. Roller v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur.

 

2006-M-1754        Brent Wenz v. Montgomery County Board of Revision and the Montgomery County Auditor.  Real Property Tax.  Appeal dismissed.  Board members concur.

 

2006-R-1814         Paula Blunt v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  BOR affirmed.  Board members concur.

 

2006-R-1815         Paula Blunt v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  BOR affirmed.  Board members concur.

 

2006-R-1817         Paula Blunt v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  BOR affirmed.  Board members concur.

 

2006-A-2115         Ernest R. Vargo, Jr. and Jeanne T. Vargo v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Appeal dismissed.  Board members concur.

 

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.  Appeal dismissed.  Board members concur.

 

2006-A-2281         Hagan & Reeb Property, LLC & Lee Smith Farms LLC v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City Schools Board of Education.  Real Property Tax.  Appeal dismissed.  Board members concur.

 

 

DISMISSALS AND STIPULATIONS

 

2005-V-722            PSINet, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Sales and Use Tax.  Dismissed.  Board members concur.

 

2005-M-908           MHD Corporation v. Erie County Board of Revision and the Erie County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-T-1061          1352 W. 6th Street L.P. 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-T-1500          SH-91 Limited Partnership v. Summit County Board of Revision, Summit County Auditor, and Akron City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-T-1513          Second Generation Investment, LLC *As of 1/01/04 SkyBank, an Ohio Banking Corp., successor in interest by merger to Metropolitan Savings Bank of Cleveland, Inc., an Ohio Corp. v. Summit County Board of Revision, Summit County Auditor, and the Hudson City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-T-1542          TK Ohio Properties LLC v. Summit County Board of Revision, Summit County Auditor, and the Hudson City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-M-251           Alltel Ohio, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Public Utility Property Tax.  Dismissed.  Board members concur.

 

2006-R-306            Carroll M. Fisher v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-V-684            Western Reserve Telephone Co. v. William W. Wilkins, Tax Commissioner of Ohio.  Public Utility Property Tax.  Dismissed.  Board members concur.

 

2006-R-705            Albert J. Falkenstein v. Medina County Board of Revision, Medina County Auditor, and Highland Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-M-960           Meadow Estates Limited Partnership, An Ohio L.P. v. Richland County Board of Revision, and the Richland County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-T-1113          James and Bonnie Snyder v. Belmont County Board of Revision and Belmont County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-H-1732         Saxon Village Limited v. Summit County Board of Revision, Summit County Auditor, and Tallmadge City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-V-2231         Triad Local School District Board of Education v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Dismissed.  Board members concur.

 

 

MISCELLANEOUS

 

2003-V-686, 2003-V-1617

                                 Strongsville Board of Education, and City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Ceres Group, Royalton Investors, LLC, and Big T Investments, LLC.  Real Property Tax.  Certification.  Board members concur.

 

2005-V-721            PSINet, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Sales and Use Tax.  Remand.  Board members concur.

 

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 Motion to Reconsider.  Board members concur.

 

 

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 IV, Ltd.  Real Property Tax.  Returning Appeal to Active Status and Setting Date for Merit Hearing.

 

2005-T-1407          U.S. Bancorp and Subsidiaries v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Granting Petitions to Appear Pro Hac Vice.

2006-K-1147, 2006-K-1170

Tennessee Gas Pipeline Company v. William W. Wilkins, Tax Commissioner of Ohio and ANR Pipeline Company v. William W. Wilkins, Tax Commissioner of Ohio.  Public Utility Personal Property Tax.  Staying Further Proceedings.

 

2006-V-1167         Dennis A. Mahoney v. Medina County Board of Revision and the Medina County Auditor.  Real Property Tax.  Show Cause.

 

2006-Z-1271          NDA Investments, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Strongsville Board of Education, and City of Strongsville.  Real Property Tax.  Granting Motion to Extend Discovery Period.

 

2006-T-2313          One Stop Liquor, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Show Cause.

 

2006-T-2314          Khaled Zayed v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax Officer Liability.  Show Cause.

 

2007-V-31              Luwanna A. Delaney, Greene County Auditor v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Requiring Appellant to Show Cause and Requiring Appellee to Certify Record.