OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

12:00 P.M. FRIDAY

June 1, 2007

 

 

MERIT DOCKET

 

2005-T-975            API Lancaster Ohio, Inc. v. Fairfield County Board of Revision and Fairfield County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2005-H-1383         Sana Investments, Inc. v. Montgomery County Board of Revision, Montgomery County Auditor and the Board of Education of the Huber Heights City Schools District.  Real Property Tax.  Value found.  Board members concur.

 

2005-M-1400        Elyria City School District Board of Education v. Lorain County Board of Revision, the Lorain County Auditor, and Robert P. Ellis, Jr., Trustee.  Real Property Tax.  Value found.  Board members concur.

 

2006-M-68             Zum Properties, LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education.  Real Property Tax.  Value found.  Board members concur.

 

2006-A-480            Caleb & Joshua LLC/Tim Remlinger v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City Schools District.  Real Property Tax.  Value found.  Board members concur.

 

2006-R-688            Bruce and Vonna Marois v. Adams County Board of Revision and Adams County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2006-B-703            Cyndie L. Lawrence v. Hamilton County Board of Revision and the Hamilton County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2006-V-1098         Roger Van Beysterveldt v. Montgomery County Board of Revision and the Montgomery County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2006-A-1351, 2006-A-1547, 2006-A-1548

                                 Seyed Allameh v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Penalty Remission.  Tax Commissioner affirmed.  Board members concur.

 

2006-V-1704         5705 Valley Belt, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Independence Board of Education.  Real Property Tax.  Appeal dismissed.  Board members concur.

 

2006-R-2344         Euclid City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Argo-Tech Corporation.  Real Property Tax.  Remanded.  Board members concur.

 

 

DISMISSALS AND STIPULATIONS

 

2005-R-1364         Rockside Partners, DBA Rockside Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bedford City School District Board of Education.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2005-V-1688, 2005-1706

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

 

2006-T-77              Park Drop Forge Co./Park-Ohio Industries, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2006-R-427            Bridge Housing Corp. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2006-T-992            Buehler Food Markets, Inc. v. Wayne County Board of Revision and Wayne County Auditor.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2006-T-1150          Doris Jeanne McWilliams Estate, Douglas J. Blackford, Executor v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2006-R-1762         Forefront, LLC v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-T-55              Dominion Homes, Inc. 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-56              Falls at Hayden Run, Ltd. v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2007-T-57              Rings Farm, Ltd. 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-58              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-Z-158            ThyssenKrupp USA, Inc. v. Richard A. Levin, Tax Commissioner of Ohio. Personal Property Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

 

MISCELLANEOUS

 

2006-T-749            Urban Community School Property Foundation v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Remand.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.