OHIO BOARD OF TAX APPEALS
ANNOUNCEMENT OF
DECISIONS AND ORDERS
12:00
P.M. FRIDAY
2003-V-285 Treasure Chest Advertising Company
v.
2004-V-381 Vertis, Inc. v.
2005-B-523 222 E. Norwich Avenue, LLC v.
Franklin County Board of Revision, Franklin County Auditor, and the Columbus
City Schools Board of Education. Real
Property Tax. Value found.
2005-B-638 Board of Education of the Dublin
City Schools v. Franklin County Board of Revision, Franklin County Auditor, and
UA Professional Center, LLC. Real
Property Tax. Value found. Board members concur.
2005-M-1098 Hon. Dusty Rhodes, Hamilton County
Auditor v. Hamilton County Board of Revision, the Hamilton County Auditor, MA
Richter Villa LTD & Vigran Brothers, Villa LTD, and the Board of Education,
Princeton City School District. Real Property
Tax. Value found. Board members concur.
2005-H-1537 Summit Group v. Summit County Board of
Revision, Summit County Auditor, and the Akron City School District Board of
Education. Real Property Tax. Value found.
Board members concur.
2006-T-2313 One Stop Liquor, Inc. v. Richard A. Levin,
Tax Commissioner of Ohio. Sales
Tax. Appeal dismissed. Board members concur.
2006-T-2314 Khaled Zayed v. Richard A. Levin, Tax
Commissioner of Ohio. Sales Tax Officer
Liability. Appeal dismissed. Board members concur.
2005-T-886, 2005-T-916
The
Rand Robert Corporation, and Cleveland Heights/University Heights School
District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga
County Auditor. Real Property Tax. Dismissed.
Board members concur.
2005-T-893 Salisbury Homes, Inc. v. Cuyahoga County Board of
Revision, Cuyahoga County Auditor, and Cleveland Heights/University Heights
School District Board of Education. Real
Property Tax. Dismissed. Board members concur.
2005-A-1233, 2005-A-1253, 2005-A-1254
2005-A-1306, 2005-A-1325
Per
Tax Bill: Holiday Inn of Elyria, a Limited Partnership (ELY Associates T/A
Holiday Inn of Elyria-Lorain-an Ohio Ltd. Part.), and Per Tax Bill: Philip C.
Margolius (Philip G. Margolius), and Philip G. Margolius, and Board of
Education of the Elyria City Schools v. Lorain County Board of Revision and
Lorain County Auditor. Real Property
Tax. Stipulated. Board members concur.
2005-M-1330, 2005-M-1455
Nestle
NFS, Inc. v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated.
Board members concur.
2005-Z-1343 Mahmoud Hindi “ASKAR Food” v. Montgomery County Board of
Revision, Montgomery County Auditor, and Board of Education of the West
Carrollton City Schools District. Real
Property Tax. Dismissed. Board members concur.
2006-T-326 Max K. and Patricia A. Hess, et al, and The Goodyear Tire
& Rubber Company and Conrad’s Tire Service, Inc. v. Cuyahoga County Board
of Revision, et al. Real Property
Tax. Stipulated. Board members concur.
2006-A-937 Lowe’s Home Centers Inc. v. Clermont County Board of
Revision, Clermont County Auditor, and West Clermont Local School District,
Board of Education. Real Property
Tax. Dismissed.
2006-M-939 Michael M. Lefeld v. Mercer County Board of Revision, and
Mercer County Auditor. Real Property
Tax. Stipulated. Board members concur.
2006-R-1114 Michael C. Broering v. Mercer County Board of Revision and
Mercer County Auditor. Real Property
Tax. Stipulated. Board members concur.
2006-T-1823 Ovindoli Investments, LLC v. Cuyahoga County Board of
Revision, Cuyahoga County Auditor, Strongsville Board of Education, and the
city of Strongsville. Real Property
Tax. Dismissed. Board members concur.
2006-T-1824 Ovindoli Investments, LLC v. Cuyahoga County Board of
Revision, Cuyahoga County Auditor, Strongsville Board of Education, and the
city of Strongsville. Real Property
Tax. Dismissed. Board members concur.
2007-T-131 BO’B, Inc. v. Richard A. Levin, Tax Commissioner of
Ohio. Personal Property Tax. Dismissed.
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. Correcting
Stipulation. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2006-T-503,
2006-T-504
Berea City
School District Board of Education v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor, and M.W.P. Company, an Ohio General Partnership. Real Property Tax. Granting Request to Withdraw &
Substituting Counsel.
2006-M-604,
2006-M-605
Sterling
Holding Company, An Ohio General Partnership, and Sorotzkin, Michael E. Bodner,
Marlene Freund v. Cuyahoga County Board of Revision, the Cuyahoga County
Auditor, and Board of Education for the Cleveland Municipal School
District. Real Property Tax. Consolidating Appeals.
2006-A-866 John Spehar v. Erie County Board of
Revision and Erie County Auditor. Real Property
Tax. Show Cause.
2006-H-967 Louella M. Hiatt v. Warren County
Board of Revision, and the Warren County Auditor. Real Property Tax. Show Cause.
2006-A-1830,
2006-A-1831
2006-A-2106 thru
2006-A-2109
Berea Bank
Investors LLC and Berea City School District Board of Education v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor. Real Property Tax. Consolidating Appeals.
2007-B-15 David Allen Smith v. William W.
Wilkins, Tax Commissioner of Ohio.
Personal Income Tax. Show Cause.
2007-M-34 The Canton Regional Chamber of
Commerce Foundation v. Richard A. Levin, Tax Commissioner of Ohio. Real Property Tax Exemption. Show Cause.
2007-H-78 William Randall Herder v. William
W. Wilkins, Tax Commissioner of Ohio.
Real Property Tax. Show Cause.
2007-M-138