OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. FRIDAY

April 20, 2007

 

MERIT DOCKET

 

2004-B-183            City of Toledo, a Municipal Corporation, and Toledo-Lucas County Port Authority, and Larry Kaczala, Lucas County Auditor v. J. Patrick McAndrew, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Remanded with instructions.  Board members concur.

 

2005-R-241            The Essig Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Fairview Park Board of Education.  Real Property Tax.  Value found.  Board members concur.

 

2005-K-1453         Arnab and Shruti Shaw v. Montgomery County Board of Revision and the Montgomery County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

 

DISMISSALS AND STIPULATIONS

 

2005-V-985            Aldi, Inc. Ohio v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Dismissed.  Board members concur.

 

2005-A-1049 thru 2005-A-1051

                                 Leader Cleveland Realty Assoc, LLC, Leader-Cleveland Land Associates LLC, and Carlyle Leader LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-B-1290         Lakeview & Superior Development Group, Ltd Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-V-1531         Lakeshore Realty Inc. and Howmet TMP Corp its successor and Alcoa Inc its parent corp as their interests may appear v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-V-1534         Tempcraft Plastics Inc. and Howmet TMP Corp its successor and Alcoa Inc its parent corp, as their interests may appear v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-M-1576        RA Cleveland Trust and Rite Aid of Ohio, Inc. v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-R-1669         Camden Place Limited Partnership v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City Schools Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-R-1676         Colrolel Sociedad Anonima v. Lake County Board of Revision, Lake County Auditor, and Madison Local School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2005-H-1678         Heath City Schools Board of Education v. Licking County Board of Revision, Licking County Auditor, and Park Plaza-Mitchell, LLC.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-B-1684, 2005-B-1685

                                 Superior Square LLC v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-V-31              Board of Education of the Westerville City Schools v. Franklin County Board of Revision, the Franklin County Auditor, and Eastrich No. 167 Corporation.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-T-82              Parma City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Poltava Center, Inc.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-A-291            Juventus, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Fairview Park City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-M-324           Richmond Park Apartments, A Co-Ownership (Joint Venture: The Kenneth Simon Family Trust, The David Simon Family Trust, et al.) v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-R-364            Coventry Village Properties, 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.

 

2006-H-713           Firstmerit Bank, N.A. v. Medina County Board of Revision, and the Medina County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-R-742            Richard J. and Donna L. Lesnansky v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-M-879           Oscar J. Mifsud v. Medina County Board of Revision et al.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-R-956            Lakeway Woods v. Lake County Board of Revision, Lake County Auditor, and Mentor Exempted Village School District Board of Education. Real Property Tax.  Stipulated.  Board members concur.

 

2006-B-1103         43 Clairedan Dr., LLC v. Delaware County Board of Revision, Delaware County Auditor, and Board of Education of the Olentangy Schools.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-Z-1416          Precision Real Estate Investment L.L.C. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Independence Local School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-V-1500         Dennis E. and Helen A. Day v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-V-1554         Millersburg Villa Resort, Ltd. v. Holmes County Board of Revision and the Holmes County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-A-2110, 2006-A-2111

                                 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Michael J. Dalton and Linda S. Warwick, Trustees for the Dalton-Warwick Family 2001 Revocable Living Trust.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-A-2127         Dayton City School District, Board of Education.  Montgomery County Board of Revision, Montgomery County Auditor, and City of Dayton and CS, LLC.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-H-2287         Frank’s Nursery & Crafts, Inc. v. Hamilton County Board of Revision, Hamilton County Auditor, and the Cincinnati School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-V-65              Civic Center Station Ltd. v. Hamilton County Board of Revision, Hamilton County Auditor, and Winton Woods City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

 

MISCELLANEOUS

 

2004-R-166            Girl Scouts – Great Trail Council v. J. Patrick McAndrew, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Certification.  Board members concur.

 

2005-T-135 thru 2005-T-144

                                 Oreo Corp. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Certification.  Board members concur.

 

2005-A-589            Jim Beam Brands Co./John DeKuyper & Son Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Corporation Franchise Tax.  Remand.  Board members concur.

 

2006-B-205            Patch Family v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Solon City School District Board of Education.  Real Property Tax.  Correcting Entry.  Board members concur.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

*2006-V-119 thru 2006-V-192

                                 Manna Crest Homes Limited Partnership v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the South-Western City School District.  Real Property Tax.  Notice of Withdraw as Counsel.

 

2006-H-277           One Call Lawn Care and Scott Tanner v. Franklin County Board of Revision, and the Franklin County Auditor.  Real Property Tax.  Requiring Appellants to Show Cause and Cancelling Merit Hearing.

 

2006-T-279, 2007-T-185

                                 MTD Products, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Property Tax.  Consolidating Appeals.

 

2006-H-424, 2006-H-425

                                 C-K Spring Creek, LLC v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City Schools District.  Real Property Tax.  Granting Request to Withdraw.

 

2006-M-1719, 2006-M-1720

                                 Sutliff Apartments, Inc. (fna Trebmal II Apartments Development Company) and AMHA-Akron Metropolitan Housing and Sutliff Apartments, Inc. (fna Trebmal II Apartments Development Company v. Summit County Board of Revision, the Summit County Auditor, and the Cuyahoga Falls City School District Board of Education.  Real Property Tax.  Consolidating Appeals.

 

2006-R-2135         CAPCO 1998-D7 Dayton Office, LLC v. Montgomery County Board of Revision, Montgomery County Auditor, and Kettering City Schools Board of Education.  Real Property Tax.  Granting Motion to Withdraw as Counsel.

 

2006-M-2279        Alliance BP, LP v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the Columbus City School District.  Real Property Tax.  Compelling Discovery.

 

2006-R-2308         Muddy Run Limited Partnership v. Harrison County Board of Revision and Harrison County Auditor.  Real Property Tax.  Granting County Appellees’ Motion to Extend Discovery.

 

2006-V-2384         Ashton Woods Apartments, Ltd. v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the Westerville City School District.  Real Property Tax.  Granting Motion to Compel.

 

2007-B-177            Cabot II-OH1MO6 LLC v. Franklin County Board of Revision, Franklin County Auditor, and Hilliard City School District.  Real Property Tax.  Show Cause.

 

2007-B-196            Columbus Regional Airport Authority v. Richard Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Show Cause.

 

2007-B-197            Columbus Regional Airport Authority v. Richard Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Show Cause.

 

*Issued Previously