OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. FRIDAY

April 6, 2007

 

MERIT DOCKET

 

2005-R-526            72 Chittenden Avenue, LLC v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City Schools Board of Education.  Real Property Tax.  Value found.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap concurs separately.

 

2006-M-281           Robert J. & Carol W. Stoll v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur.

 

2006-T-554            Marc J. Studley v. Franklin County Board of Revision, and Franklin County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2006-H-967           Louella M. Hiatt v. Warren County Board of Revision, and the Warren County Auditor.  Real Property Tax.  Remanded to the BOR with instructions.  Board members concur.

 

2006-A-1034         Sunrise Residential & Life Skills Center v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Tax Commissioner affirmed.  Board members concur.

 

2006-B-1164         Melissa Grodhaus v. Columbiana County Board of Revision and Columbiana County Auditor.  Real Property Tax.  Appeal dismissed.  Board members concur.

 

2006-M-2259        Edward Gable v. Hamilton County Board of Revision and the Hamilton County Auditor.  Real Property Tax.  Appeal dismissed.  Board members concur.

 

2007-H-78              William Randall Herder v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Appeal dismissed.  Board members concur.

 

 

DISMISSALS AND STIPULATIONS

 

2005-T-1498          Beachwood Plaza LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Beachwood City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-R-1600         Milicron, Inc. v. City of Cincinnati, Income Tax Board of Review and Teresa M. Gilligan, Income Tax Commissioner, City of Cincinnati.  Municipal Income Tax.  Dismissed.  Board members concur.

 

2006-B-316            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.

 

2006-B-317            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.

 

2006-M-408           North Royalton City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and I & J Associates, Ltd.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-B-436            V & M Star LP v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Dismissed.  Board members concur.

 

2006-A-691            F.C. Eaton Way, LLC as of 01/01/2005 Disgorge Corp. v. Lorain County Board of Revision, Lorain County Auditor, and the Midview Local School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-H-1095         Alderwoods (Ohio) Cemetery Holdings, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Dismissed.  Board members concur.

 

2006-B-1175         Board of Education of the Olentangy Local Schools v. Delaware County Board of Revision, Delaware County Auditor, and Ohio Farmers Insurance Company.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-M-1315, 2006-M-1316

                                 Strongsville Board of Education and City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Siedel Farms Developers, LLC.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-A-1588         London Development Ltd. v. Madison County Board of Revision and Madison County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

 

MISCELLANEOUS

 

2004-B-1151         The Stanley Works v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Certification.  Board members concur.

 

2006-A-447            American Identity, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Remand.  Board members concur.

 

2006-B-794, 2006-B-857

                                 Huntington Center Associates v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the Columbus City School District.  Real Property Tax.  Denying Motion for Reconsideration.  Board members concur.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2005-H-650           Illinois Tool Works, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Approving Second Amended Scheduling Agreement of Parties.

 

2005-V-1726, 2006-V-99, 2006-H-117

                                 Cleveland Clinic Foundation v. William W. Wilkins, Tax Commissioner of Ohio, and the Beachwood City School District Board of Education; Cleveland Municipal School District Board of Education v. William W. Wilkins, Tax Commissioner of Ohio, and The Cleveland Clinic Foundation (Taussig Cancer Center); and Cleveland Municipal School District Board of Education v. William W. Wilkins, Tax Commissioner of Ohio, and Fairview Hospital.  Real Property Tax Exemption.  Denying Motions for Ex Parte In Camera Inspection and Granting Hearing for Protective Order.

 

2006-R-18, 2006-R-19, 2006-R-46

                                 Strongsville Board of Education, City of Strongsville, and the May Department Stores Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor.  Real Property Tax.  Denying In Part, and Granting In Part, Motion to Compel Discovery, and Denying In Part, and Granting In Part, Motion for a Protective Order.

 

2006-H-462           Hartville Ready-Mix, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Placing Appeal on Inactive Status.

 

2006-V-1268         Tri-Cam Properties, LLC v. Lake County Board of Revision, the Lake County Auditor, and the Mentor Exempted Village School District Board of Education.  Real Property Tax.  Denying Appellee BOE’s Motion to Dismiss.

 

2006-A-2148         TDEL LLC v. Montgomery County Board of Revision, Montgomery County Auditor, and the Board of Education of the Huber Heights City Schools District.  Real Property Tax.  Compelling Discovery.

2006-H-2289         Gary L. and Christine A. Febinger v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Show Cause.

 

2006-B-2298         Riverview Place Limited Partnership v. Brown County Board of Revision and Brown County Auditor.  Real Property Tax.  Granting Motion to Compel Discovery and Denying Motion to Extend Discovery Deadline.

 

2006-T-2300          Cadiz Homes Limited Partnership v. Harrison County Board of Revision and Harrison County Auditor.  Real Property Tax.  Extending Time in which to Respond to Discovery.

 

2006-A-2332         Highland Associates Limited Partnership v. Hamilton County Board of Revision, Hamilton County Auditor, and the Cincinnati School District Board of Education.  Real Property Tax.  Compelling Discovery.

 

2006-H-2336         Conine Village Associates, Ltd. v. Licking County Board of Revision, Licking County Auditor, and the Licking Heights Local School District Board of Education.  Real Property Tax.  Compelling Discovery.

 

2006-T-2353          SCIO Limited, a Limited Partnership v. Harrison County Board of Revision and Harrison County Auditor.  Real Property Tax.  Extending Time in which to Respond to Discovery.

 

2007-B-142            Deck The Halls v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Show Cause.

 

2007-B-167            J. Susan (Molnar) Muller v. Geauga County Board of Revision and Geauga County Auditor.  Real Property Tax.  Show Cause.