OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

12:00 P.M. FRIDAY

April 27, 2007

 

MERIT DOCKET

 

2006-T-907            Carol A. Meade v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-H-2170         Galion Partners, LLC v. Marion County Board of Revision and the Marion County Auditor.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

2007-A-37              William E. Purcell v. William W. Wilkins, Tax Commissioner of Ohio.  School District Income Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2007-B-142            Deck the Halls v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2005-B-1125, 2005-B-1366

                                 Access Point Properties, LP v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Bedford Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-Z-1305          Board of Education of the Lorain City School District v. Lorain County Board of Revision, Lorain County Auditor, and Lorain Green Ltd. Part., an Ohio Ltd. Part.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-H-1457         Toledo Rite Aid, LLC v. Montgomery County Board of Revision, Montgomery County Auditor, and the Board of Education of the West Carrollton City Schools District.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-M-2, 2006-M-27

                                 The Montlack Management Limited Partnership and The Cleveland Heights/University Heights City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-M-3, 2006-M-13

                                 Montlack Management, Inc. and The Cleveland Heights/University Heights City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-M-89, 2006-M-91

                                 System Property Development Company, Inc. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Cleveland Municipal School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-H-210           Friendship Foundation of American-Vietnamese, Inc. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-M-362           Cipriani Investment Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Warrensville Heights Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-R-461            U.S. Bank National Association v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Euclid City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-V-1308         Donald P. Balogh and Rosemarie A. Balogh, as Co-Trustees under the Balogh Family Trust, et al. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Lakewood Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-B-1384         Lal, Bansi, Lal Krishana K. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Maple Heights City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-H-1560         Beachwood City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and RLJ Beachwood Hotel, LLC.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-A-1745         Cuyahoga Falls City School District Board of Education v. Summit County Board of Revision, Summit County Auditor, and Heslop, Inc.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-M-1781        Toledo-Lucas County Port Authority v. Lucas County Board of Revision, the Lucas County Auditor, and the Board of Education for the Toledo Public Schools.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-A-1                Board of Education of the Columbus City School District v. William W. Wilkins, Tax Commissioner of Ohio and Crew Soccer Stadium, LLC.  Real Property Tax Exemption.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2006-H-1756         Kelly’s House of Love, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Remand.  Board members concur.