OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

12:00 P.M. FRIDAY

March 16, 2007

 

MERIT DOCKET

 

2006-M-747           Patricia C. Hoch v. Franklin County Board of Revision, the 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 dissents. 

 

2006-Z-1242          Ruth M. Knox v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2006-Z-1599          Carmen E. Rincones v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2006-A-2380         Abbington Powell Ltd. v. Delaware County Board of Revision, Delaware County Auditor, and Board of Education of the Olentangy Local Schools District.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2004-A-740, 2004-A-741, 2004-A-746

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

 

2005-A-1255, 2005-A-1327, 2005-A-1440

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

 

2005-B-1258, 2005-B-1270, 2005-B-1271

                                 Kingston Place Apartments, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Berea Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-H-1401         Fraze Enterprises, Inc. v. Montgomery County Board of Revision, Montgomery County Auditor, and the Board of Education of the Kettering City Schools District.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-B-840            West Clermont Local School District v. Clermont County Board of Revision, Clermont County Auditor and Lowes Home Centers, Inc.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-Z-1297          Curtis C. Turley v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-Z-1325          Rodger and Pamela Wharton v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-T-1617          Yi Jin and Peter S. Chang 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. 

 

2007-V-51              Renhio, LLC and JES Kenhio, LLC v. Butler County Board of Revision and the Butler County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

 

MISCELLANEOUS

 

2006-Z-1152          Veolia Water North America Operating Services, Inc. (f/k/a Wheelabrator EOS of Ohio Inc.) v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Remand.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2005-V-1335, 2006-V-1771

                                 Dotrs Limited Liability Company and Kohl’s Department Stores, Inc. v. Summit County Board of Revision, the Summit County Auditor, and the Nordonia Hills City Schools Board of Education.  Real Property Tax.  Consolidated. 

 

2005-V-1726         Cleveland Clinic Foundation v. William W. Wilkins, Tax Commissioner of Ohio, and the Beachwood City School District Board of Education.  Real Property Tax Exemption.  Denying motion to dismiss. 

 

2006-Z-289            Cox JR & Bacher R Etal – Trs v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Lakewood Board of Education.  Real Property Tax.  Requiring appellant to show cause. 

 

2006-H-938           Brandywine Associates Limited Partnership v. Muskingum County Board of Revision and the Muskingum County Auditor.  Real Property Tax.  Finding jurisdiction. 

 

2007-T-36              Angela Haynes v. William W. Wilkins, Tax Commissioner of Ohio.  School District Income Tax.  Requiring appellant to show cause and ordering Commissioner to certify statutory transcript. 

 

2007-A-37              William E. Purcell v. William W. Wilkins, Tax Commissioner of Ohio.  School District Income Tax.  Requiring appellant to show cause. 

 

2007-Z-136            WGKG Holdings, LLC v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Requiring appellant to show cause.