OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

12:00 P.M. FRIDAY

July 6, 2007

 

MERIT DOCKET

 

2005-B-1376         1522 Indianola Avenue, LLC v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-Z-752            Richard T. Hansen v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Value found.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap dissents. 

 

2006-T-1067          Robert Hutchinson v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-B-1080         Melvin Grollmus v. Butler County Board of Revision and Butler County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-B-1081         Melvin Grollmus v. Butler County Board of Revision and Butler County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-B-1257         Charles Rinehart v. Montgomery County Board of Revision and the Montgomery County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2007-V-217            Levi D.M. Miller v. William W. Wilkins, Tax Commissioner of Ohio.  Vendor’s License Revocation.  Dismissed—lack of jurisdiction.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2005-B-1544         The Essig Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-M-1594        Copley-Fairlawn City School District Board of Education v. Summit County Board of Revision, the Summit County Auditor and The Enclave Housing Corporation.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-V-1641         Nordson Corporation v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Westlake School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-B-224            Konigsberg & Company, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Brecksville Broadview Heights Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-V-423            Board of Education of the Warrensville Heights City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Interstate Development Limited Partnership.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-T-527            Texby Associates Limited Partnership (Texby Associates, Inc.), the Goodyear tire and Rubber Company, and Conrad’s Tire Service, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-T-564            RAFPBF Investments Limited Liability Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Berea Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-Z-792            Kohl’s Department Stores, Inc., a Delaware Corporation v. Fairfield County Board of Revision, Fairfield County Auditor, and Pickerington Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-A-884            Jefferson Area Local School District Board of Education v. Ashtabula County Board of Revision, Ashtabula County Auditor, and First States Investors 2550A, LLC.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-T-915            Rino Ritosa, Trustee v. Lake County Board of Revision, Lake County Auditor, and Willoughby-Eastlake City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-V-954            Shu J. See, Trustee v. Lake County Board of Revision, Lake County Auditor, and the Mentor Exempted Village School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-V-983            John L. & Mary Ruth v. Wayne County Board of Revision and the Wayne County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-Z-1110          John Cummins v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-Z-1111          John Cummins v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-M-1132        Emerald Village LLC, an Ohio Limited Liability Company v. Lake County Board of Revision, Lake County Auditor, and the Willoughby-Eastlake City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-M-1286        Euclid City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and MDJ Realty, Inc.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-T-2358          Yi K. Hopkins v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-V-5                Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Garlin Rudolph.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-M-224           Cleveland Heights/University Heights City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Coral Cedar LLC.  Real Property Tax.  Stipulated.  Board members concur. 

 

 

MISCELLANEOUS

 

2004-A-1227         Dayton-Montgomery County Port Authority v. Montgomery County Board of Revision, Montgomery County Auditor, and Dayton City School District Board of Education.  Real Property Tax.  Certification.  Board members concur. 

 

2005-H-650           Illinois Tool Works, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Remand.  Board members concur. 

 

2006-A-2148         TDEL LLC v. Montgomery County Board of Revision, Montgomery County Auditor, and the Board of Education of the Huber Heights City Schools District.  Real Property Tax.  Denying motion for sanctions.  Board members concur. 

 

2006-M-2279        Alliance BP, LP v. Franklin County Board of Revision, the Franklin County Auditor, and the Columbus City Schools Board of Education.  Real Property Tax.  Denying motion for sanctions.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2006-T-285, 2006-T-286

                                 Terrapin Columbus Properties LLC v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City Schools Board of Education.  Real Property Tax.  Granting continuance, rescheduling hearing, and setting date for exchange of expert reports. 

 

2006-M-2154        Samar Ohio, LLC v. Montgomery County Board of Revision, Montgomery County Auditor and the West Carrollton City School District Board of Education.  Real Property Tax.  Compelling discovery. 

 

2007-M-191           Bexley Village, Ltd. v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the Bexley City School District.  Real Property Tax.  Compelling discovery.