OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. FRIDAY

June 29, 2007

 

MERIT DOCKET

 

2005-V-1380         2169 Indianola 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.

 

2006-M-412           City of Lakewood v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Tax Commissioner affirmed.  Board members concur.

 

2006-B-1078         Melvin Grollmus v. Butler County Board of Revision and Butler County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2006-B-1079         Melvin Grollmus v. Butler County Board of Revision and Butler County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2006-A-1154         James MacFadyen v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2006-Z-1190, 2006-Z-1347

                                 Berea City School District Board of Education and Color Matrix v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and 680 North, LLC.  Real Property Tax.  Remanded with instructions.  Board members concur.

 

2006-A-1192         Martin P. Schulze v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2007-B-70              Allshred Services v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Tax Commissioner affirmed.  Board members concur.

 

2007-Z-136            WGKG Holdings, LLC v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Appeal dismissed.  Board members concur.

 

2007-M-138           Scott T. and Valorie M. Brown v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur.

 

 

DISMISSALS AND STIPULATIONS

 

2005-B-748, 2005-B-831

                                 Sears Roebuck & Co. (SRC Facilities Statutory Trust No. 2003A) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and North Olmsted City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-M-1601        William Sedlacek v. City of Brecksville Municipal Board of Appeal.  Municipal Income Tax.  Dismissed.  Board members concur.

 

2005-M-1602        Kumar Shah v. City of Brecksville Municipal Board of Appeal.  Municipal Income Tax.  Dismissed.  Board members concur.

 

2005-M-1603        Scott McKinley v. City of Brecksville Municipal Board of Appeal.  Municipal Income Tax.  Dismissed.  Board members concur.

 

2005-M-1604        Augustinus H. Verschuuren v. City of Brecksville Municipal Board of Appeal.  Municipal Income Tax.  Dismissed.  Board members concur.

 

2005-M-1631        Steven J. Demetriou v. City of Brecksville Municipal Board of Appeal.  Municipal Income Tax.  Dismissed.  Board members concur.

 

2005-M-1632        Albert Brightwell, Jr. v. City of Brecksville Municipal Board of Appeal.  Municipal Income Tax.  Dismissed.  Board members concur.

 

2005-B-1647         Fenway Manor, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-B-247            Candlewood Cleveland v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and North Olmsted Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-A-352, 2006-A-353

                                 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and University Hospitals Health System, Inc., fka Euclid Clinic Foundation, dba University Mednet.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-V-357, 2006-B-336

                                 Westown Assoc., An Ohio Gen’l Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Westlake Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-H-419           RTA v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-B-689            Sonoco Products Co. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax.  Dismissed.  Board members concur.

 

2006-M-762           Jamestown Place Limited Partnership v. Greene County Board of Revision and the Greene County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-A-1038         Peoples Federal Savings & Loan Co. (FirstMerit Bank N.A.) v. Geauga County Board of Revision, Geauga County Auditor, and the Cardinal Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-H-1712         Scott Conrad v. Montgomery County Board of Revision, and the Montgomery County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-B-2137         Feiger Family Properties, LLC, A Limited Liability Co. v. Lucas County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-B-2255         BP Products North America Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Parma Heights School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-M-3               Jackson Local School District Board of Education v. Stark County Board of Revision, the Stark County Auditor, and Fred Olivieri Construction Co. Real Property Tax.  Dismissed.  Board members concur.

 

2007-B-48              V & K Limited Partnership v. Cuyahoga County Board of Revision and Cleveland Municipal School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-T-288            Paul H. Ripko v. Licking County Board of Revision and Licking County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

 

MISCELLANEOUS

 

2004-K-689           Community Health Professionals, Inc. v. William W. Wilkins [Richard A. Levin], Tax Commissioner of Ohio.  Real Property Tax Exemption. Certification. Board members concur.

 

2005-V-333, 2005-V-1399, 2006-V-213

                                 RMI Titanium Company v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Remand.  Board members concur.

 

2006-B-794, 2006-B-857

                                 Huntington Center Associates v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the Columbus City School District.  Real Property Tax.  Denying Motion for Sanctions.  Board members concur.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2006-B-768            Veronica A. Patterson v. Hamilton County Board of Revision, and Hamilton County Auditor.  Real Property Tax.  Show Cause.

 

2006-B-769            Veronica A. Patterson v. Hamilton County Board of Revision, and Hamilton County Auditor.  Real Property Tax.  Show Cause.

 

2006-H-804 thru 2006-H-806

                                 Board of Education for the Orange City School District v. Cuyahoga County Board of Revision, and Cuyahoga County Auditor, and Chagrin Retail, LLC.  Real Property Tax.  Denying Motion for Protective Order and Denying Motion to Compel Discovery.

 

2006-R-1075, 2006-R-1087, 2006-R-1101

                                 Perkins Local School District and Hoty 250 Water LTD., an Ohio LLC v. Erie County Board of Revision, and the Erie County Auditor.  Real Property Tax.  Consolidating Appeals.

 

2006-Z-1191          Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and 680 North, LLC.  Real Property Tax.  Denying Motion to Compel Discovery.

 

2006-T-2266          Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and John W. Arthur.  Real Property Tax.  Approving Appellant’s Hearing Waiver & Providing Appellees an Opportunity to Request a Hearing upon the Merits.

 

2006-H-2267         Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and 5801 Ltd.  Real Property Tax.  Approving Appellant’s Hearing Waiver & Providing Appellees an Opportunity to Request a Hearing on the Merits.

 

2006-A-2271         Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Oscar Moore, Jr.  Real Property Tax.  According Appellees Opportunity to Respond and Setting Briefing Schedule.

 

2006-T-2272          Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Robert Smith.  Real Property Tax.  Approving Appellant’s Hearing Waiver & Providing Appellees an Opportunity to Request a Hearing upon the Merits.

 

2007-A-6                Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and April Y. Mitchell.  Real Property Tax.  According Appellees Opportunity to Respond and Setting Briefing Schedule.

 

2007-T-8                 Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Deidre A. Campbell.  Real Property Tax.  Approving Appellant’s Hearing Waiver & Providing Appellees an Opportunity to Request a Hearing upon the Merits.

 

2007-V-10              Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Perry M. Ward, and The Hylander Building LLC.  Real Property Tax.  Approving Appellant’s Hearing Waiver and Providing Appellees an Opportunity to Request a Hearing Upon the Merits.

 

2007-H-21              Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Paul V. and Magdalena Tary Lehmann.  Real Property Tax.  Approving Appellant’s Hearing Waiver & Providing Appellees an Opportunity to Request a Hearing on the Merits.

 

2007-A-22              Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Scott Moodie.  Real Property Tax.  According Appellees Opportunity to Respond and Setting Briefing Schedule.

 

2007-T-23              Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Jennifer Strickland.  Real Property Tax.  Approving Appellant’s Hearing Waiver & Providing Appellees an Opportunity to Request a Hearing upon the Merits.

 

2007-V-263            Cecilia L. Mikla v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Show Cause.