OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

12:00 P.M. FRIDAY

April 13, 2007

 

MERIT DOCKET

 

2004-A-331            Rent-Way Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2004-K-749, 2004-K-750

                                 MCI Metro Access Transmission Services, LLC, and MCI WorldCom Network Services, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Public Utility Personal Property Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2005-B-730            Knickerbocker Properties Inc. XLII v. Delaware County Board of Revision, Delaware County Auditor and Olentangy Local Schools Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2005-H-1223         Polaris Commerce Center, LLC v. Delaware County Board of Revision, Delaware County Auditor, and the Olentangy Local Schools Board of Education.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

2006-A-866            John Spehar v. Erie County Board of Revision and Erie County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2005-V-1673         The Ohio Bell Telephone Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-R-37              American Security Insurance Company v. Clark County Board of Revision, Clark County Auditor, and Clark-Shawnee Local District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-Z-308            Boardwalk Partners LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Beachwood City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-R-367            Cleveland Heights/University Heights City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Coventry Village Properties, Inc.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-R-793            SRC Facilities Statutory Trust 2003A v. Clark County Board of Revision, Clark County Auditor, and Northwestern Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-H-959           Queensdale Associates v. Lake County Board of Revision, Lake County Auditor, and the Mentor Exempted Village School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-V-1584         Westchester Apartments v. Madison County Board of Revision and the Madison County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-R-1784         Cincinnati School District Board of Revision v. Hamilton County Board of Revision, Hamilton County Auditor, and 209 East Court, LLC.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-Z-2228          Board of Education of the West Carrollton City Schools v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2006-B-14, 2006-B-15, 2006-B-41

                                 Sears Roebuck and Co. (SRC Facilities Statutory Trust No. 2003A) v. Strongsville School District Board of Education and the City of Strongsville v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Denying motion for protective order and granting in part and denying in part motion to compel discovery. 

 

2006-V-1704         5705 Valley Belt, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Independence Board of Education.  Real Property Tax.  Requiring appellant to show cause and requiring BOR to supplement transcript. 

 

2006-Z-1782, 2006-Z-2153

                                 Northwest Local School District Board of Education and Kmart Corporation as successor by merger with Troy CMBS Property LLC v. Hamilton County Board of Revision and Hamilton County Auditor.  Real Property Tax.  Consolidated. 

 

2006-M-1836        Sam’s Real Estate Business Tr v. Montgomery County Board of Revision, the Montgomery County Auditor, and Board of Education of the Vandalia Butler City Schools District.  Real Property Tax.  Compelling discovery. 

 

2006-M-2154        Samar Ohio, LLC v. Montgomery County Board of Revision, Montgomery County Auditor and the West Carrollton City School District Board of Education.  Real Property Tax.  Granting extension of discovery period. 

 

2006-Z-2177          AERC Remington Place Inc. v. Hamilton County Board of Revision, Hamilton County Auditor, and Winton Woods City Schools, Board of Education.  Real Property Tax.  Granting motion to compel discovery. 

 

2006-T-2230          The Preservation Park District of Delaware County v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Requiring appellant to show cause. 

 

2007-Z-90 through 2007-Z-97

                                 Norcar Company, LLC and Board of Education for the North Olmsted City School District v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals. 

 

2007-A-154            Roy L. Morrow and Candace H. Morrow v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Requiring appellants to show cause. 

 

2007-V-184            William K. Robinson and Rebecca E. Robinson Baker v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Requiring appellants to show cause.