OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. FRIDAY

June 8, 2007

 

MERIT DOCKET

 

2005-M-1069        Cincinnati School District Board of Education v. Hamilton County Board of Revision, the Hamilton County Auditor, and Anchor Lyons Limited Partnership.  Real Property Tax.  Value found.  Board members concur. 

 

2006-H-499           Robert Bonto and Loraine Bonto v. Summit County Board of Revision and the Summit County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-V-1736         James and Regina Lott v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2006-M-100 through 2006-M-109

                                 Carol Shaker Square LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, the Cleveland Municipal School District Board of Education, and the Shaker Heights Board of Education.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2006-A-358            Bigw Investment Co. Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Garfield Heights Board of Education.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2006-M-444, 2006-M-445

                                 Roche Biomedical Laboratories Inc. v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2006-V-452            Wal-Mart Real Estate Business Trust v. Franklin County Board of Revision, the Franklin County Auditor, and the South-Western City School District Board of Education.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2006-H-693, 2006-H-699

                                 Aldi, Inc. (Ohio) an Ohio Corporation v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Rocky River Board of Education.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2006-V-1799         Robert N. Hulett v. Licking County Board of Revision and the Licking County Auditor.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2006-A-1830, 2006-A-1831, 2006-A-2106,

2006-A-2107, 2006-A-2108, 2006-A-2109

                                 Berea Bank Investors LLC and Berea City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2006-H-2136         K.L.K. Enterprises, Inc. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Parma City School District Board of Education.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2006-V-2248         Steven E. Hiser v. Licking County Board of Revision and the Licking County Auditor.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2006-R-2250         Anthony and Susan Sharp v. Licking County Board of Revision and Licking County Auditor.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2007-H-74              Mt. Carmel Health Systems v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

 

MISCELLANEOUS

 

2007-Z-130            Burre Investments Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Remand.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2006-H-85, 2006-H-86, 2006-H-87, 2006-H-88

                                 Time Warner Entertainment Company, LP, TWI Cable, Inc., and Massachusetts Cablevision Systems, LP v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Granting petition to appear pro hac vice. 

 

2006-T-481            John Morrell & Company v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Dissolving stay and scheduling evidentiary hearing. 

 

2006-Z-2301          Betsy Investments Company (A Partnership) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Solon City School District Board of Education.  Real Property Tax.  Granting motion to compel discovery and denying motion to extend discovery deadline. 

 

2006-Z-2385          Clough & Eight Mile Realty LLC v. Hamilton County Board of Revision, Hamilton County Auditor, and Forest Hills Local School District Board of Education.  Real Property Tax.  Granting motion to compel discovery. 

 

2007-V-26              Board of Education of the Fairfield City School District v. Butler County Board of Revision, the Butler County Auditor, and Brisben Clearview Townhouses Limited Partnership.  Real Property Tax.  Granting motion to compel and requiring auditor to certify statutory transcript. 

 

2007-T-82              Columbus City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Great Western Shopping Center Co.  Real Property Tax.  Compelling discovery. 

 

2007-M-267           Sandra J. Gonzalez v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Requiring appellant to show cause.