OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

 

12:00 P.M. FRIDAY

June 22, 2007

 

MERIT DOCKET

 

2005-M-1525        Jefferson Industries Corp. v. Madison County Board of Revision, the Madison County Auditor, and the Jefferson Local School District Board of Education.  Real Property Tax.  Value found.  Board members concur.

 

2006-M-275           Sufyan Abdallah v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax Personal Liability.  Tax Commissioner affirmed.  Board members concur.

 

2006-Z-405            Eugene Goldberg v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Penalty Remission.  Remanded with instructions.  Board members concur.

 

2006-A-753            Clarence F. & Pamela Newman v. Delaware County Board of Revision and Delaware County Auditor.  Real Property Tax.  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.  (Sua Sponte Vacating Decision of June 15, 2007 and Reissuing Decision and Order).  Appeal dismissed.  Board members concur.

 

2006-T-1262          Stephen D. Dice v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2006-M-1707        Board of Education for the Toledo Public Schools v. Lucas County Board of Revision, the Lucas County Auditor, and H. Sam Ahmed.  Real Property Tax.  Remanded with instructions.  Board members concur.

 

2007-A-33              Stephen B. Johnson and Teresa J. Johnson v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur.

 

2007-R-173            UMC Industries, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Sales and Use Tax.  Appeal dismissed.  Board members concur.

 

2007-H-213           Tomoko Homza v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax. Tax Commissioner affirmed.  Board members concur.

 

2007-H-214           Raymond T. Homza v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur.

 

2007-A-235            Gloria E. Parker v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Appeal dismissed.  Board members concur.

 

2007-M-248           Mary Stephens v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  BOR affirmed.  Board members concur.

 

 

DISMISSALS AND STIPULATIONS

 

2003-M-1941, 2003-M-1942

                                 OHM Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio.  Franchise Tax.  Dismissed.  Board members concur.

 

2005-A-1110, 2005-A-1127

                                 K&D Corporate Center Ltd. and Kirtland Local School District Board of Education v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-A-1126         Kirtland Local School District Board of Education v. Lake County Board of Revision, Lake County Auditor, and Freightliner LLC.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-Z-1672          LaSalle Bank National Association, as Trustee under that certain Pooling and Servicing Agreement dated July 10, 2002, for the certificateholders of Merrill Lynch Mortgage Investors, Inc., Commercial Mortgage Pass-Through Certificates, Series 2002-MWI former owner Colonial Exeter LLC et al. v. Franklin County Board of Revision, Franklin County Auditor, and Board of Education of the Columbus City Schools District.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2006-T-525, 2006-T-526

                                 Michael Hutmier, Trustee, and Sarah Bender, Trustee v. Hamilton County Board of Revision and Hamilton County Auditor.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2006-Z-754            St. Marys Boat Club, Inc. v. Auglaize County Board of Revision and Auglaize County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-V-1551         Rainbow Place Ltd. v. Delaware County Board of Revision and the Delaware County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-A-2227         Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Michael and Josephine Jedinak.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-A-2391         Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Michael and Josephine Jedinak.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-V-157            Lyn V. and M. Celeste Bates v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed.  Board members concur.

 

2007-B-196            Columbus Regional Airport Authority v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Dismissed.  Board members concur.

 

2007-B-197            Columbus Regional Airport Authority v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Dismissed.  Board members concur.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2006-Z-289            Cox JR & Bacher R Etal – Trs v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Lakewood Board of Education.  Real Property Tax.  Finding Jurisdiction.

 

2006-Z-709            West Clermont Local School District v. Clermont County Board of Revision, Clermont County Auditor, and F & C Realty.  Real Property Tax.  Finding Jurisdiction.