OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

12:00 P.M. FRIDAY

May 25, 2007

 

MERIT DOCKET

 

2003-T-1139          UBS Financial Services, Inc. f/k/a/ PaineWebber, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio.  Dealer in Intangibles Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2004-B-913            Carlisle Equipment Group, L.P. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2005-M-1057        Trebmal Construction Inc. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Board of Education of the Cleveland Municipal School District.  Real Property Tax.  Value found.  Board members concur. 

 

2005-Z-1066          Millard Pope v. Delaware County Board of Revision and Delaware County Auditor.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

2006-T-415            Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and 2110 St. Clair LLC.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

2006-B-1590, 2006-B-1591

                                 Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Verizon North Inc., fka General Telephone of Ohio and WorldCom Network Services, Inc.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

2006-B-1737         4850 Chaincraft Road, Ltd. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Garfield Heights Board of Education.  Real Property Tax.  BOR reversed and matter remanded with instructions.  Board members concur. 

 

2007-M-34             The Canton Regional Chamber of Commerce Foundation v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2007-R-145, 2007-R-146

                                 The Starting Line, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Income Withholding Tax.  Tax Commissioner affirmed.  Board members concur.

 

 

DISMISSALS AND STIPULATIONS

 

2005-R-608, 2006-R-1587

                                 Hospira, Inc. v. Ashland County Board of Revision, Ashland County Auditor, and the Board of Education of the Ashland City School District.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2005-V-1546         Steve C. Cooper 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. 

 

2005-V-1688, 2005-V-1706

                                 AE Portfolio, LLC and Euclid Hill Villa v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2005-R-1704         AE Portfolio, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and East Cleveland Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-Z-460            J & H Realty, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-M-869           Lakeside Terrace, Ltd. v. Portage County Board of Revision and the Portage County Auditor.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2006-T-1126          Richard M. Zimmerman v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-V-1295         Timothy A. Pond v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-T-1777          Copley-Fairlawn City School District Board of Education v. Summit County Board of Revision, Summit County Auditor, and Nettuno Holdings, Ltd.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-R-71              M/I Homes of Central Ohio, LLC v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2007-R-72              M/I Homes of Central Ohio, LLC v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2007-A-73              Empire Ventures/6200 E. Broad, LLC. v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Dismissed.  Board members concur. 

 

2007-Z-234            RGC, Inc. dba Donisi Mirror Company v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Property Tax Penalty Abatement.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2005-Z-1484          Cooper Cameron Corp. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Remand.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2006-R-830            Board of Education of the Miami Trace Local Schools v. Fayette County Board of Revision, Fayette County Auditor, and Merchant’s National Bank.  Real Property Tax.  Finding jurisdiction and setting hearing.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2005-R-889            Allied Waste Services, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Returning appeal to active status and setting date for merit hearing. 

 

*2005-V-1565       WCI Steel, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Granting in part, and denying in part, motion to quash subpoenas. 

 

2006-Z-809            Lewis A. Zipkin, Trustee v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Penalty Remission.  Denying motion to compel discovery. 

 

2006-R-966            Michael J. Hajjar, Trustee v. Knox County Board of Revision, Knox County Auditor, and Mount Vernon City Schools Board of Education.  Real Property Tax.  Finding jurisdiction, granting the Board of Education’s motion to compel discovery, and setting hearing. 

 

2006-B-997            Dublin City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Plainsboro Partners III, Ltd.  Real Property Tax.  Extending discovery period. 

 

2007-R-87              Board of Education of the South-Western City Schools v. Franklin County Board of Revision, Franklin County Auditor, and RBLS Company.  Real Property Tax.  Granting motion to compel discovery. 

 

2007-B-160            David L. Buess v. Richard A. Levin, Tax Commissioner of Ohio.  School District Income Tax.  Requiring appellant to show cause. 

 

2007-M-248           Mary Stephens v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Requiring appellant to show cause. 

 

*    Issued Previously