OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

12:00 P.M. FRIDAY

July 20, 2007

 

MERIT DOCKET

 

2005-A-55              88/96 LP and Community Housing Network, its General Partner v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Tax Commissioner reversed.  Board members concur. 

 

2005-H-1547, 2005-H-1755

                                 Norma H. El-Rif, Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2005-H-1548, 2005-H-1754

                                 Maloof & Maloof v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2005-H-1549, 2005-H-1753

                                 Michael and Daniel Maloof v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2005-H-1550         MDM Realty Limited v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2006-M-54             Clark-Shawnee Local School District Board of Education v. Clark County Board of Revision, the Clark County Auditor, and MAH Investments, Inc.  Real Property Tax.  Value found.  Board members concur. 

 

2006-M-491, 2006-M-741

                                 Jim & Elaine Grissom v. Noble County Board of Revision, the Noble County Auditor and the Noble Local School District Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2006-Z-739            Margaret A. Burris Tr. v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-M-744           Gary L. Cummings v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2007-B-160            David L. Buess v. Richard A. Levin, Tax Commissioner of Ohio.  School District Income Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2007-B-161            David L. Buess v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2007-B-242            Tom Levering v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2007-M-267           Sandra J. Gonzalez v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2005-V-1519         Amitel Limited Partnership v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Westlake School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-V-1652         Brecksville-Broadview Heights Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Brecksville Road Realty (I) LLC.  Real Property tax.  Stipulated.  Board members concur. 

 

2006-V-65, 2006-V-66

                                 Jayne M. Nosek, Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Broadview Heights School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-M-454           Parma City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and M.J. Properties of Northern Ohio LLC.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-T-481            John Morrell & Company v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Dismissed.  Board members concur. 

 

2006-H-624           Erie Industrial Park Associates, LLC v. Ottawa County Board of Revision and the Ottawa County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-R-694            Brooklyn Acres Mutual Homes, Inc. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-V-706, 2006-V-765

                                 Kenilworth-Mews LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Heights/University Heights School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-R-800            AERC Turnberry, Inc. 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-M-802           Associated Estates Realty Corp. v. Fairfield County Board of Revision, the Fairfield County Auditor, and Pickerington Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-T-1037          Southtown Limited Partnership, an Ohio Limited Partnership v. Champaign County Board of Revision, Champaign County Auditor, and Urbana City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-Z-2177          AERC Remington Place Inc. v. Hamilton County Board of Revision, Hamilton County Auditor, and Winton Woods City Schools, Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-V-245            James Eassey v. Lorain County Board of Revision and the Lorain County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-V-294            Ben Hale Jr., Tr, and Kohl’s Department Store, Inc. v. Franklin County Board of Revision, Franklin County Auditor, and the Westerville City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2004-R-184            J.M. Smucker, LLlC v. J. Patrick McAndrew, Tax Commissioner of Ohio.  Personal Property Tax Penalty Abatement.  Certification.  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.  Vacating decision and order upon motion for reconsideration.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2005-V-1726, 2006-V-99, 2006-H-117

                                 Cleveland Clinic foundation v. William W. Wilkins, Tax Commissioner of Ohio, and the Beachwood City School District Board of Education.  Cleveland Municipal School District Board of Education v. William W. Wilkins, Tax Commissioner of Ohio, and The Cleveland Clinic Foundation (Taussig Cancer Center).  Cleveland Municipal School District Board of Education v. William W. Wilkins, Tax Commissioner of Ohio, and Fairview Hospital.  Real Property Tax Exemption.  Granting 14 days for parties to execute confidentiality agreement.

 

2006-M-918           C.R. Bard, Inc. and Davol Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Franchise Tax.  Granting motion to appear pro hac vice.

 

2006-R-2263         Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Fairchild Management Company.  Real Property Tax.  Approving appellant’s hearing waiver, providing appellees an opportunity to request a hearing upon the merits, and setting briefing schedule. 

 

2006-R-2268         Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Rodney M. and Anitra L. Boyt.  Real Property Tax.  Approving appellant’s hearing waiver, providing appellees an opportunity to request a hearing upon the merits, and setting briefing schedule. 

 

2006-R-2273         Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Virginia L. Hall.  Real Property Tax.  Approving appellant’s hearing waiver, providing appellees an opportunity to request a hearing upon the merits, and setting briefing schedule.  

 

2006-H-2320         Charles A. Callanni v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Lakewood Board of Education.  Compelling discovery and denying motion to extend discovery deadline. 

 

2007-R-110            NBC-USA Housing, Inc. – Thirteen v. Richard Levin, Tax Commissioner of Ohio, and Columbus City School District Board of Education.  Real Property Tax Exemption.  Granting property owner’s motion to compel discovery. 

 

2007-R-110            NBC-USA Housing, Inc. – Thirteen v. Richard Levin, Tax Commissioner of Ohio, and Columbus City School District Board of Education.  Real Property Tax Exemption.  Granting board of education’s motion to compel discovery. 

 

2007-T-200            Red Elm LLC v. Franklin County Board of Revision, Franklin County Auditor, and Dublin City School District Board of Education.  Real Property Tax.  Compelling discovery. 

 

2007-R-204            Second Berkshire Properties, LLC v. Franklin County Board of Revision, Franklin County Auditor, and Board of Education for the Southwestern City Schools District.  Real Property Tax.  Granting motion to compel discovery.

 

2007-R-397            Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and 1-X Center Corporation.  Real Property Tax.  Requiring appellant to show cause. 

 

2007-R-398            Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and 1-X Center Corporation.  Real Property Tax.  Requiring appellant to show cause. 

 

2007-R-399            Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and 1-X Center Corporation.  Real Property Tax.  Requiring appellant to show cause. 

 

2007-R-400            Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and 1-X Center Corporation.  Real Property Tax.  Requiring appellant to show cause. 

 

2007-R-438            Wayne E. Reed v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax Withholding.  Requiring appellant to show cause. 

 

2007-R-439            Wayne E. Reed v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax Withholding.  Requiring appellant to show cause.