OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

 

12:00 P.M. FRIDAY

June 15, 2007

 

MERIT DOCKET

 

2004-T-1152          Gasper Township Board of Trustees v. Preble County Budget Commission; Villages of Camden, College Corner, Eldorado, Gratis, Lewisburg, New Paris, Verona, West Alexandria, West Elkton, and West Manchester; and Dixon Township.  Budget Commission: ULGF & ULGRAF.  January 26, 2006 order vacated.  This appeal dismissed.  Board members concur.

 

2005-T-787            The Mead Corporation v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Tax Commissioner affirmed.  Board members concur.

 

2005-A-1370         64 W. Northwood Avenue, LLC v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Value found.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap dissents.

 

2005-T-1434          Polaris Mall, LLC v. Delaware County Board of Revision, Delaware County Auditor, and Olentangy Local Schools Board of Education.  Real Property Tax.  Value found.  Board members concur.

 

2006-Z-69              Jeffrey Zetkulich v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax Personal Liability.  Appeal dismissed.  Board members concur.

 

2006-R-963            Michael J. Hajjar, Trustee v. Knox County Board of Revision, Knox County Auditor, and Mount Vernon City Schools Board of Education.  Real Property Tax.  Remanded with instructions.  Board members concur.

 

2006-V-1243         Vickie A. Swartzbaugh v. Montgomery County Board of Revision and the Montgomery County Auditor.  Real Property Tax.  BOR affirmed.  Board members concur.

 

2006-T-1559          Reptile Investments, LLC v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Appeal dismissed.  Board members concur.

 

2006-B-2360         Greater Life Gospel Center, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Tax Commissioner affirmed.  Board members concur.

 

2007-B-177            Cabot II-OH1MO6 LLC v. Franklin County Board of Revision, Franklin County Auditor, and Hilliard City School District.  Real Property Tax.  BOR reversed and remanded with instructions.  Board members concur.

 

2007-T-182            Jonathan B. and Donna L. Kristosik v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Appeal dismissed.  Board members concur.

 

2007-A-227            Gregory J. Novelli v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur.      

 

 

DISMISSALS AND STIPULATIONS

 

2005-R-1134         Mercantile Exchange Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Beachwood Board of Education.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2005-M-1667        Hub Valley Realty v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Independence City School District Board of Education.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2005-Z-1689, 2005-Z-1705

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

 

2005-A-1702, 2005-A-1715

                                 AE Portfolio, LLC and Cleveland Municipal 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-Z-349            Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Tower Press Ltd.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2006-Z-365, 2006-Z-366

                                 Wittenberg University v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2006-A-375, 2006-A-376

                                 Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and 1124 Old River Road.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2006-B-450, 2006-B-451

                                 Consolidated Biomedical Laboratories Inc. v. Franklin County Board of Revision et al.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-A-516            Westlake Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and George Maloof and Nora Maloof.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2006-R-542            Falcon Holdings, LLC v. Franklin County Board of Revision, Franklin County Auditor, and Board of Education of the Whitehall City School District.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2006-T-545, 2006-T-546

                                 Olentangy Commons LP v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City Schools Board of Education.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2006-A-550            George Maloof and Nora Maloof v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Westlake Board of Education.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2006-H-969           The Lubrizol Corporation v. Lake County Board of Revision, Lake County Auditor, and the Wickliffe City School District Board of Education.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2006-H-1006         Wickliffe City School District Board of Education v. Lake County Board of Revision, Lake County Auditor, and the The Lubrizol Corporation.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2006-H-1029         Bainbridge Shopping Center, LLC and Kohl’s Department Stores, Inc. v. Geauga County Board of Revision, and the Geauga County Auditor.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2006-H-1116, 2006-H-1276

                                 Cleveland Municipal City School District Board of Education and Ninth Street CDC v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2006-V-1165         James A. Baker v. Geauga County Board of Revision and the Geauga County Auditor.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2006-Z-2102          Copley-Fairlawn City School District Board of Education v. Summit County Board of Revision, Summit County Auditor, and Park Hill Properties, LLC.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2006-R-2302         Oxford Motel Inn Limited Partnership v. Butler County Board of Revision and Butler County Auditor.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

 

MISCELLANEOUS

 

2006-B-14, 2006-B-15, 2006-B-41

                                 Sears Roebuck and Co. (SRC Facilities Statutory Trust No. 2003A) and Strongsville School District Board of Education and the City of Strongsville v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Denying Motion for Reconsideration.  Board members concur.

 

 

 

2006-R-18, 2006-R-19, 2006-R-46

                                 Strongsville Board of Education, City of Strongsville, and the May Department Stores Company v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Denying Motion for Reconsideration.  Board members concur.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2004-V-252, 2004-V-253

                                 Waste Management of Ohio v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Returning Appeal to Active Status and Setting Date for Merit Hearing.

 

2005-V-1158         UUNET Technologies, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Returning Appeal to Active Status and Setting Date for Merit Hearing.

 

2006-T-1130, 2006-T-1134

                                 Retail Trust IV, and H. Lee Scott as Managing Trustee of the Wal Mart Real Estate Business Trust v. Wood County Board of Revision and Wood County Auditor.  Real Property Tax.  Consolidating Appeals & Scheduling Hearing Date.

 

2006-Z-1163          Donald Brennan v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Show Cause.

 

2006-V-1174         Board of Education of the Dublin City Schools v. Franklin County Board of Revision, the Franklin County Auditor, R. Brandon and Nancy Russell, Santana Cline, (new owner), Tim Dials.  Real Property Tax.  Show Cause.

 

2006-Z-1322          Daniel J. Strobel v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Show Cause.

 

2007-B-161            David L. Buess v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Show Cause.

 

 

2007-H-268           Anthony J. and Rebecca S. Busa v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Requiring Appellants to Show Cause and Ordering Commissioner to Certify Statutory Transcript.

 

2007-H-269           Anthony J. and Rome P. Busa, Jr. v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Requiring Appellants to Show Cause and Ordering Commissioner to Certify Statutory Transcript.

 

2007-V-273            Thomas and Sonia Brule v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Requiring Appellants to Show Cause and Requiring the Auditor to Submit a Statutory Transcript.