OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. FRIDAY

May 4, 2007

 

MERIT DOCKET

 

2004-H-780           George Cross v. William W. Wilkins, Tax Commissioner of Ohio.  Use Tax.  Tax Commissioner modified.  Board members concur.

 

2006-B-48              Sylvania Church of God v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Tax Commissioner affirmed.  Board members concur.

 

2006-H-2289         Gary L. and Christine A. Febinger v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Appeal dismissed.  Board members concur.

 

2007-R-129            Mary E. Benge v. Richard A. Levin, Tax Commissioner of Ohio.  School District Income Tax.  Appeal dismissed.  Board members concur.

 

2007-A-143            Eddie Sugar v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Board of Education for the Cleveland Municipal School District.  Real Property Tax.  Appeal dismissed.  Board members concur.

 

2007-A-154            Roy L. Morrow and Candace H. Morrow v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur.

 

DISMISSALS AND STIPULATIONS

 

2005-M-1629        Gaylord Container Corporation NKA Temple Inland Forest Products, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed.  Board members concur.

 

2005-T-1674          The Ohio Bell Telephone Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Mayfield City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-R-116            Judson Retirement Community v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Dismissed.  Board members concur.

 

2006-Z-226            Fogg Brooklyn Heights, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cuyahoga Heights Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-Z-227, 2006-Z-249

                                 Fogg Brooklyn Heights, LLC and Cuyahoga Heights Local School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-Z-228            Fogg Brooklyn Heights, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cuyahoga Heights Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-R-472, 2006-R-473

                                 Genesis Building LTD v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Parma City School District Board of Education; Parma City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Genesis Building LTD.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-Z-523            Palisades Bowl, Inc. 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-R-946            Virginia P. Frazee v. Knox County Board of Revision and Knox County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-V-1259         Sheiban Properties, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Strongsville City School District Board of Education, and the City of Strongsville.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-T-1269          Concor Investments Ltd An Ohio Limited Liability Company v. Lucas County Board of Revision, Lucas County Auditor, and the Toledo City-Toledo CSD School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-H-1311         Cincinnati School District Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor, and Allen Temple-Tryed Stone Development, Ltd.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-H-1336         Carnegie 14th Parking, LLC v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-M-1568        Cleveland Heights/University Heights City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Kenilworth-Mews, LLC.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-A-1646         Christopher Colasurd v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-R-1803         Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Big Paw Properties, Inc.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-T-2139          Deborah L. Reinsch v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-R-2156         Sharon L. McCrea v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Dismissed.  Board members concur.

 

2007-R-29, 2007-R-35

                                 PSDI Real Estate Investments, LLC v. Butler County Board of Revision, Butler County Auditor, and Lakota Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-R-108            Cleveland Heights/University Heights City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Benjamin Rose Institute.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-V-184            William K. Robinson and Rebecca E. Robinson Baker v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed.  Board members concur.

 

MISCELLANEOUS

 

2003-T-1475          The Premium Glass Company, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio.  Use Tax.  Certification.  Board members concur.

 

2006-R-1546         Amazing Grace Christian Church v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Remand.  Board members concur.

 

2007-R-61              Stephen and Sherri Cooke v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Remand.  Board members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2006-R-1055         Strongsville Board of Education and City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Strongsville Corporate Center.  Real Property Tax.  Granting, in Part, and Denying, In Part, the City and Board of Education’s Motion to Compel Discovery.

 

2006-T-2388          Buffalo-Broad Associates, LLC v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City School District Board of Education.  Real Property Tax.  Compelling Discovery.

 

2007-H-109           Dolores M. Fink v. Geauga County Board of Revision and the Geauga County Auditor.  Real Property Tax Penalty Remission.  Requiring Appellant to Show Cause and Requiring Tax Commissioner to File a Statutory Transcript or a Certification.

 

2007-M-163, 2007-M-164

                                 Hird Avenue Properties, LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Lakewood City School District Board of Education.  Real Property Tax.  Consolidating Appeals.

 

2007-R-173            UMC Industries, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Sales and Use Tax.  Show Cause.