OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. FRIDAY

May 11, 2007

 

MERIT DOCKET

 

2004-R-338            Inverness Club v. William W. Wilkins, Tax Commissioner of Ohio.  Use Tax.  Tax Commissioner affirmed in part and reversed in part.  Board members concur.

 

2006-M-312           Michael P. McMeans v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the Columbus City Schools District.  Real Property Tax.  Value found.  Board members concur. 

 

2006-B-1036         Ronald R. Kister v. Ashtabula County Board of Revision and Ashtabula Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2006-M-1585        Waste Management of Ohio, Inc., an Ohio Corporation (Successor in Interest to Chambers Waste Systems of Ohio, Inc.) v. Franklin County Board of Revision, Franklin County Auditor, and the Hilliard City School District Board of Education.  Real Property Tax.  Dismissed—lack of standing.  Board members concur. 

 

2007-B-15              David Allen Smith v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2007-V-31              Luwanna A. Delaney, Green County Auditor v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2007-B-167            J. Susan (Molnar) Muller v. Geauga County Board of Revision and Geauga County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2004-B-1357, 2004-B-1376

                                 Euclid Clinic Foundation, nka University Mednet, Inc. v. Lake County Board of Revision, Lake County Auditor, and the Mentor Exempted School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-B-1027         NPF XII, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Intangibles Tax.  Dismissed.  Board members concur. 

 

2005-B-1028         NPF VI, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Intangibles Tax.  Dismissed.  Board members concur. 

 

2005-M-1648        Ohio Exposition Commission and Crew Soccer Stadium, LLC v. Franklin County Board of Revision, the Franklin County Auditor and Board of Education for the Columbus City Schools.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-M-1712        Milton A. Wolf, Trustee of the Roslyn Wolf Trust A-Z v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Beachwood Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-V-84              Felcor CSS Holding LP 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-M-216           JES Development, Ltd. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Warrensville Heights City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-R-338            Cleveland Heights/University Heights City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Tray-Berk Ltd.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-M-478           Board of Education of the Vandalia-Butler City School District v. Montgomery County Board of Revision, the Montgomery County Auditor and G.E.T. Real Partners, LP.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-M-679           George & Theresa Church v. Coshocton County Board of Revision and the Coshocton County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-R-778            Plum Creek Investment LLC v. Portage County Board of Revision and Portage County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-M-1393        Ohio Environmental Development Ltd. Partnership v. Warren County Board of Revision and the Warren County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

 

MISCELLANEOUS

 

2002-A-1925, 2002-A-2019, 2004-A-843, 2004-A-851

                                 Seven Seventeen HB Philadelphia No. 2 and the Board of Education of the Columbus City School District v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Certification.  Board members concur. 

 

2004-M-1092        Roth, Blair, Roberts, Strasfeld & Lodge v. William W. Wilkins, Tax Commissioner of Ohio.  Employer Withholding Tax.  Certification.  Board members concur. 

 

2005-B-1275         Cincinnati School District Board of Education v. Hamilton County Board of Revision, the Hamilton County Auditor, and AP Parking Company LLC.  Real Property Tax.  Certification.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2006-V-692, 2006-V-2280, 2006-V-2382

                                 TIC OCC Fuller LLC, et al. and Cleveland Municipal City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Consolidating appeals. 

 

2006-A-753            Clarence F. & Pamela Newman v. Delaware County Board of Revision and Delaware County Auditor.  Real Property Tax.  Requiring appellants to show cause. 

 

2006-M-1043        Progressive Plastics, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Denying motion to extend discovery deadline.

 

2006-T-1559          Reptile Investments, LLC v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Requiring appellant to show cause. 

 

2006-B-1647         Metropolitan Life Insurance Co. v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Granting petition to appear pro hac vice. 

 

2006-V-2363, 2006-V-2364, 2006-V-2365,

2006-V-2366, 2006-V-2367, 2006-V-2368

                                 Board of Education for the Cleveland Municipal School District v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Consolidating appeals. 

 

2006-V-2369, 2006-V-2370

                                 Board of Education for the Cleveland Municipal School District v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Consolidating appeals. 

 

2006-V-2371, 2006-V-2372, 2006-V-2373, 2006-V-2374,

2006-V-2375, 2006-V-2376, 2006-V-2377

                                 Board of Education for the Cleveland Municipal School District v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Consolidating appeals. 

 

2007-T-182            Jonathan B. and Donna L. Kristosik v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Requiring appellants to show cause. 

 

2007-H-213           Tomoko Homza v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Requiring appellant to show cause and ordering commissioner to certify statutory transcript.

 

2007-H-214           Raymond T. Homza v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Requiring appellant to show cause and ordering commissioner to certify statutory transcript.

 

2007-V-217            Levi D.M. Miller v. William W. Wilkins, Tax Commissioner of Ohio.  Vendor’s License Revocation.  Requiring appellant to show cause. 

 

2007-A-227            Gregory J. Novelli v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Requiring appellant to show cause and appellee to file certified transcript.