OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

2:00 P.M. FRIDAY

March 30, 2007

 

MERIT DOCKET

 

2004-K-477, 2004-K-479

                                 Rumpke Waste, Inc. and Rumpke Container Service, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Tax Commissioner affirmed in part and reversed in part.  Board members concur. 

 

2005-V-527            219-229 E. 17th Avenue, LLC v. Franklin County Board of Revision, Franklin County Auditor, and the Columbus City School District Board of Education.  Real Property Tax.  Value found.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap concurs separately. 

 

2005-Z-1261          Gregory W. Hayne v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-B-79              Michelle Vesely v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-R-2362         W. Thomas and Lois Hart v. Franklin County Board of Revision, Franklin County Auditor, and Board of Education of the Columbus City Schools District.  Real Property Tax.  Board members concur. 

 

2007-A-62              Benjamin Cran v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur.  

 

 

DISMISSALS AND STIPULATIONS

 

2004-R-1449         Manlaw Investment Company, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Berea Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-A-402, 2005-A-406, 2005-A-407, 2005-A-411

                                 CP Cleveland Holdings, LLC and Berea City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-A-405            Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and CP-Snow Properties, LLC.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-M-1019        Star Bank Natl Assoc v. Butler County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-R-1389         USA Associates, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Maple Heights City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-R-1390         SG USA, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Maple Heights City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-R-1393         SG USA, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Maple Heights City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-V-1395         SG USA, Ltd., an Ohio Limited Liability Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Maple Heights School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-M-1396        ADR Management LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Westlake Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-R-1488         The Lubrizol Corp. v. Lake County Board of Revision, Lake County Auditor, and Wickliffe City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-A-57 through 2006-A-62

                                 Lee Plaza Corp. v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Westerville City Schools District.  Real Property Tax.  Dismissed. 

 

2006-R-409            North Royalton City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Pine Forest Apartments.  Real Property Tax.  Stipulated.  Board members concur.  

 

2006-T-410            North Royalton City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Oak Brook Gardens.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-T-487            22835 Chagrin Associates, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Beachwood School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-A-501, 2006-A-502

                                 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and CP-Snow Properties, LLC.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-R-520            Palisades Two, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Euclid Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-B-1013         Steven & Danette Mathless v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-B-1059         Kevin Davis & Christine Fleisher v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-T-1287          KSB Management, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Lakewood City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-B-1483         Ben K. Barker v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-R-1615         Shirley White v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-T-1713, 2006-T-2150

                                 Cincinnati City School District Board of Education, and Prudential Insurance Company of America v. Hamilton County Board of Revision and Hamilton County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-B-1758         William B. Kazlausky v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-B-1774         White Pond Associates, Ltd. v. Summit County Board of Revision, et al.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-M-2339        Star Bank Natl. Assoc. nka U.S. Bank Natl. Assoc. v. Butler County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-R-4                Lakota Local School District Board of Education v. Butler County Board of Revision, Butler County Auditor, and Amigo Properties, LLC.  Real Property Tax.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2006-B-28              United Methodist Mission Society of the Cincinnati District v. William W. Wilkins [Richard A. Levin], Tax Commissioner of Ohio.  Real Property Tax Exemption.  Remand.  Board members concur. 

 

2006-R-399            Iglesia De Dios Pentecostal MI v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Remand.  Board members concur. 

 

2006-T-1313          Women’s Tri-County Help Center, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Remand.  Board members concur. 

 

2006-B-1501         Arts Center Foundation v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Remand.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2005-T-1362, 2005-T-1363

                                 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, City of Cleveland and Flats Waterfront Associates.  Real Property Tax.  Denying motion to quash subpoena. 

 

2005-B-1467         Akron Medical Center v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Denying motion to dismiss. 

 

2005-B-1468         Akron Medical Center v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Denying motion to dismiss. 

 

2006-R-1055         Strongsville Board of Education and City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Strongsville Corporate Center Investors, LLC.  Real Property Tax.  Denying motion for a protective order. 

 

2006-K-1073         Wheeling Cellular Telephone Company v. William W. Wilkins, Tax Commissioner of Ohio. 

2006-K-1156         Orange County Cellular Telephone Company v. William W. Wilkins, Tax Commissioner of Ohio. 

2006-K-1157         West Virginia Cellular Telephone Corporation v. William W. Wilkins, Tax Commissioner of Ohio. 

2006-K-1158         McLang Cellular, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. 

2006-K-1159         AT&T Wireless PCS, LLC v. William W. Wilkins, Tax Commissioner of Ohio. 

2006-K-1160         AT&T Wireless PCS of Cleveland, LLC v. William W. Wilkins, Tax Commissioner of Ohio. 

                                 Public Utility Personal Property Tax.  Granting joint motion to revise case management schedule. 

 

2006-B-1789         Firstcal Industrial 2 Acquisition LLC v. Franklin County Board of Revision, the Franklin County Auditor, and the South-Western City School District Board of Education.  Real Property Tax.  Compelling discovery. 

 

2006-B-1790         Firstscal Industrial 2 Acquisition LLC v. Franklin County Board of Revision, the Franklin County Auditor, and the board of Education of the Hilliard City Schools.  Real Property Tax.  Compelling discovery. 

 

2006-B-1791         Firstcal Industrial 2 Acquisition LLC v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the Hilliard City Schools.  Real Property Tax.  Compelling discovery. 

 

2006-B-1792         Firstcal Industrial 2 Acquisition LLC v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the Hilliard City Schools.  Real Property Tax.  Compelling discovery. 

 

2006-R-2213, 2006-R-2254

                                 Board of Education of the Brooklyn City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Milton Cohen, Trustee.  Milton Cohen, Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Board of Education of the Brooklyn City School District.  Real Property Tax.  Granting motion to consolidate appeals. 

 

2006-T-2249          Pizza Hut of America, Inc., et al. v. William W. Wilkins, Tax Commissioner of Ohio.  Corporation Franchise Tax.  Granting petitions to appear pro hac vice. 

 

2007-R-145, 2007-R-146

                                 The Starting Line, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Income Withholding Tax.  Granting consolidation of appeals and requiring appellant to show cause.