OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

12:00 P.M. FRIDAY

February 23, 2007

 

MERIT DOCKET

 

2005-T-1203          Ronnie and Kathleen Gunnoe v. Medina County Board of Revision and Medina County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2005-M-1351        CP Golf, Ltd. c/o Robert Mellinger v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2005-V-1630         139, Ltd. v. Franklin County Board of Revision, Franklin County Auditor, and the Columbus City School District Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2005-V-1633         150 East Main Ltd. v. Franklin County Board of Revision, Franklin County Auditor, and the Columbus City School District Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2005-V-1717         George & Susan Hamilton v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

2006-T-681            Richard and Barbara Kitzerow v. Greene County Board of Revision and Greene County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-R-1244         Daniel and Faith Knick v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2006-R-1279         James Daniel Barna v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2006-R-1828         Steven Lambert v. William W. Wilkins, Tax Commissioner of Ohio.  School District Income Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2006-B-2234         Francis J. Kelly v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2005-T-939            Cleveland Business Park Distribution I, LLC 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-1447          Fannin Realty Co., Inc. v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City Schools Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-Z-1581          Continental Financial Inc. (An Ohio Corp.) nka Charter One Bank, N.A., dba Charter One Bank v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-R-1682         Public Square West Limited 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-A-1728         Ivanhoe-Cleveland Associates, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-V-1741         Meadowood Park Associates, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Euclid School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-V-73              Meridia Health System v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Dismissed.  Board members concur. 

 

2006-M-267           Bun Family Enterprises, LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-T-347            Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and KW Real Estate/Cleveland Co., LLC.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-Z-483            Independence Local School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Hope Realty, Ltd.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-M-518, 2006-M-519

                                 NBC-USA Housing, Inc. Fourteen v. Franklin County Board of Revision, the Franklin County Auditor, and the Columbus City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-R-561            Bryan M. Price v. Summit County Board of Revision and Summit County Auditor.  Real Property Tax.  Dismissed. Board members concur. 

 

2006-H-621           Abul Basher v. Franklin County Board of Revision, Franklin County Auditor, and Board of Education of Columbus City Schools District.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-T-1042          Logan Place Limited Partnership v. Hocking County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-M-1108        Robert E. & Mary A. Still v. Montgomery County Board of Revision and the Montgomery County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-A-1124         Kevin & Christina Royer v. Summit County Board of Revision and Summit County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-V-1349         23715 Mercantile Road, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Beachwood City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-A-1426         North Royalton City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and TZ Limited Partnership.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-R-1495         Rita C. Moskal v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-T-2262, 2007-T-41

                                 Benjamin and Garth Denlinger v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2003-V-1851         Dayton Supply & Tool Co., Inc. v. Montgomery County Board of Revision, Montgomery County Auditor, and the Dayton City School District Board of Education.  Real Property Tax.  Certification.  Board members concur. 

 

2004-A-738, 2004-A-739, 2004-A-742,

2004-A-743, 2004-A-747, 2004-A-748

                                 Board of Education for the Orange City School District and Olympic Steel, Inc. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Certification.  Board members concur. 

 

2004-T-1297          PCR Holdings, Inc. FKA Technology Integration Financial Services, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Remand.  Board members concur. 

 

2005-T-1163          Visteon Corporation Technical Center – Dearborn v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Remand.  Board members concur. 

 

2006-M-1482        Oakland Nursery, Inc., et al. v. Franklin County Board of Revision, the Franklin County Auditor and the Dublin City School District Board of Education.  Real Property Tax.  Overruling motion to dismiss and requiring appellants to show cause.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2006-H-938           Brandywine Associates Limited Partnership v. Muskingum County Board of Revision and the Muskingum County Auditor.  Real Property Tax.  Requiring appellant to show cause and requiring the board of revision to supplement the statutory transcript. 

 

2006-R-1318, 2006-R-1319, 2006-R-1334

                                 Orange City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Lowe’s Home Center, Inc.  Lowe’s Home Center, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Orange City School District Board of Education.  Real Property Tax.  Granting motion to compel discovery. 

 

2006-M-1727        Highland Square, Ltd. v. Summit Board of Revision, the Summit County Auditor, and the Akron City School District Board of Education.  Real Property Tax.  Compelling discovery and denying motion to extend. 

 

2006-H-2125         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.  Granting joint motion to extend discovery deadline. 

 

2006-V-2183 through 2006-V-2188

                                 Jackson Home Partners, Ltd. v. Jackson County Board of Revision and the Jackson County Auditor.  Real Property Tax.  Consolidated.

 

2007-R-61              Stephen and Sherri Cooke v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax Penalty Abatement.  Requiring appellants to show cause. 

 

2007-V-70              Allshred Services v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Requiring appellant to show cause.