OHIO BOARD OF TAX APPEALS

ANNOUNCEMENT OF DECISIONS AND ORDERS

12:00 P.M. FRIDAY

March 2, 2007

MERIT DOCKET

2005-M-238 Ameritech Publishing, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Use Tax. Tax Commissioner affirmed. Board members concur.

2005-K-1009 Weber Holdings, Ltd. v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City Schools District. Real Property Tax. Value found. Ms. Margulies and Mr. Eberhart concur. Mr. Dunlap concurring separately.

2005-K-1046 Vijay and Nayana Nayyer v. Delaware County Board of Revision and the Delaware County Auditor. Real Property Tax. Value found. Ms. Margulies and Mr. Eberhart concur. Mr. Dunlap concurring separately.

2006-H-548 Jack E. and Virginia V. Caldwell v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.

2006-R-549 William T. Huelsman and Denise M. Huelsman v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.

2006-B-638 Estate of William R. Lawhorn, Deceased and Lewise Ann Lawhorn v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.

2006-A-639 Myron D. & Tommie G. Rowland v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.

2006-A-781 Ellis Y. Lovell v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.

2006-M-782 Franklin A. & Melinda M. Lovell, Jr. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.

2006-T-1054 Frank C. Vestfall and Christine M. Vestfall v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.

2006-V-1167 Dennis A. Mahoney v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Appeal dismissed. Board members concur.

DISMISSALS AND STIPULATIONS

2005-A-1501 Women’s Federal Savings & Loan Association nka Charter One Bank, N.A., dba Charter One Bank v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Rocky River Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-A-1551 Sagamore Hills Nominee LP v. Summit County Board of Revision, Summit County Auditor, and the Nordonia Hills City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2006-A-30 Newport Square, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Warrensville Heights Board of Education. Real Property Tax. Stipulated. Board members concur.

2006-R-724 Daniel J. Denicola v. Lorain County Board of Revision and Lorain County Auditor. Real Property Tax. Stipulated. Board members concur.

2006-A-1205 William A. Fischer, Jr. v. Belmont County Board of Revision and Belmont 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, Franklin County Auditor, and Board of Education of the Columbus City School District. Real Property Tax. Dismissed. Board members concur.

MISCELLANEOUS

2004-M-899, 2004-M-900

Woodbury Commons, Inc. v. Franklin County Board of Revision, the Franklin County Auditor and the Columbus City School District Board of Education. Real Property Tax. Certification. Board members concur.

2004-M-922 RLG Properties, LLC v. Franklin County Board of Revision, the Franklin County Auditor and the Columbus City School District Board of Education. Real Property Tax. Certification. Board members concur.

2005-V-1635 thru 2005-V-1637

Honda of America Mfg., Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Sales/Use Tax. Remand. Board members concur.

2006-M-454 Parma City School District, Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the M.J. Properties of Northern Ohio LLC. Real Property Tax. Disapproving Stipulation. Board members concur.

2006-M-541 City of Trotwood v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Tax. Remand. Board members concur.

2006-A-1173 Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Capital City Housing, LLC. Real Property Tax. Denying Motion to Remand. Board members concur.

2006-B-2160 New Hope Christian Church of Mahoning County v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Tax Exemption. Remand. Board members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2006-V-1252 Board of Education of the Licking Heights Local Schools v. Licking County Board of Revision, Licking County Auditor, and MBJ Holdings, LLC. Real Property Tax. Denying Motion to Compel.

2006-H-1260 Dornoch Development, Ltd. v. Delaware County Board of Revision, Delaware County Auditor, and the Olentangy Local School District Board of Education. Real Property Tax. Compelling Discovery.

2006-V-1537 H.C.W., LLC & Detroit Westfield LLC v. Summit County Board of Revision, the Summit County Auditor, and the Copley-Fairlawn City School District Board of Education. Real Property Tax. Granting Motion to Compel.

2006-V-1619 Board of Education of the Columbus City School District v. Franklin County Board of Revision, the Franklin County Auditor, and First Choice Rental Properties, LLC. Real Property Tax. Granting Motion to Compel.

2006-V-1763 Board of Education of the Columbus City School District v. Franklin County Board of Revision, the Franklin County Auditor, and Issam Yassin. Real Property Tax. Granting Motion to Compel.

2006-R-1788 DZT Zane Trace, LLC v. Franklin County Board of Revision, Franklin County Auditor, and Hilliard City Schools Board of Education. Real Property Tax. Granting Motion to Compel Discovery.

*inadvertently announced on February 23, 2007