OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

12:00 P.M. FRIDAY

February 16, 2007

 

MERIT DOCKET

 

2004-K-349           AP Hotels of Illinois, Inc. v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Canal Winchester City School District.  Real Property Tax.  Value found.  Board members concur. 

 

2004-H-1212         Dublin City Schools Board of Education v. Franklin County Board of Revision, the Franklin County Auditor, and Metro II, LLC.  Real Property Tax.  Value found.  Board members concur. 

 

2005-B-1735         Magnum Towing and Recovery, LLC v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-B-579            Thomas M. Routh and Christine R. Routh v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2005-R-1001         Royalton Greens Limited Liability Company (WBR Royalton LLC and RRR Royalton LLC) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, City of Strongsville, and Strongsville Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-A-34              International Paper Company v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Dismissed.  Board members concur. 

 

2006-B-1207         Artino Real Estate LLC v. Lorain County Board of Revision, Lorain County Auditor, and the Oberlin City School District.  Real Property Tax.  Stipulated.  Board members concur. 

 

 

MISCELLANEOUS

 

2006-A-566, 2006-A-567, 2006-A-568, 2006-A-569

                                 Strongsville Board of Education and City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Ice Land USA, LLC.  Real Property Tax.  Denying motion for reconsideration.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2006-B-1164         Melissa Grodhaus v. Columbiana County Board of Revision and Columbiana County Auditor.  Real Property Tax.  Requiring appellant to show cause. 

 

2006-Z-1190, 2006-Z-1191, 2006-Z-1347

                                 Berea City School District Board of Education and Color Matrix v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and 680 North, LLC.  Real Property Tax.  Requiring parties to show cause. 

 

2006-R-1298, 2006-R-1299, 2006-R-1302

                                 Hilltop Plaza LLC, M. Krupp Holdings, LLC, and J. Krupp Holdings v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and South Euclid/Lyndhurst Board of Education.  South Euclid/Lyndhurst Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Hilltop Plaza LLC, M. Krupp Holdings, LLC, and J. Krupp Holdings.  Real Property Tax.  Consolidated.

 

2006-R-1397         Wanda E. Vernon v. Knox County Board of Revision and Knox County Auditor.  Real Property Tax.  Granting motion to compel discovery and granting extension of discovery deadline. 

 

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.  Granting joint motion to extend discovery period. 

 

2006-H-1576         Strongsville Board of Education and the City of Strongsville v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and OHI Asset II (OH), LLC.  Real Property Tax.  Granting joint motion to extend discovery deadline. 

 

2006-Z-1599          Carmen E. Rincones v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Requiring appellant to show cause. 

 

2006-Z-1722, 2006-Z-1842

                                 Board of Education for Springfield Local Schools and Area Growth Investors Ltd. v. Lucas County Board of Revision and Lucas County Auditor.  Real Property Tax.  Consolidating appeals. 

 

2006-R-2362         W. Thomas and Lois Hart v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Requiring appellants to show cause.