OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

12:00 P.M. FRIDAY

July 27, 2007

 

MERIT DOCKET

 

2005-R-1112         Neyer Properties Acquisitions Ltd. v. Butler County Board of Revision, Butler County Auditor, and Lakota Local School District Board of Education.  Real Property Tax.  Value found.  Board members concur.

 

2006-H-257           Brian Bodnar Paradise Properties Mgt. Co. 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-R-1731         Board of Education for the Springfield Local Schools v. Lucas County Board of Revision, Lucas County Auditor, and Alternative Properties, Ltd.  Real Property Tax.  Remanded with instructions.  Board members concur.

 

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.  Value found.  Board members concur.

 

2007-V-175            Bright Star Missionary Baptist Church v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Appeal dismissed.  Board members concur.

 

 

DISMISSALS AND STIPULATIONS

 

2005-R-1279 thru 2005-R-1281

                                 The Higbee Company v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Dismissed.  Board members concur.

 

2006-M-714           Hiner Enterprises, Inc. and The Goodyear Tire & Rubber Co., et al. v. Ashland County Board of Revision, et al.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-T-803            AERC Colony Bay, 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-A-1218         Foxlair Farms, Inc. v. Pickaway County Board of Revision and Pickaway County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-A-1569         Board of Education of the Akron City School District v. Summit County Board of Revision, Summit County Auditor, and Joyce Ellet Limited Partnership.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-V-2114         Cuyahoga Falls City School District Board of Education v. Summit County Board of Revision, the Summit County Auditor, and Brookledge II.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-A-2166         Kenneth W. Sundermeier v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Dismissed.  Board members concur.

 

2007-A-88              Board of Education of the Columbus City School District v. Richard A. Levin, Tax Commissioner of Ohio and Plastic Suppliers, Inc.  Real Property Tax Exemption.  Dismissed.  Board members concur.

 

2007-M-125           AIMCO Hunters Creek LLC v. Hamilton County Board of Revision, the Hamilton County Auditor, and Sycamore Community School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-R-155            B&W Drive Thru Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Dismissed.  Board members concur.

 

2007-H-366           Cemex Corporation v. Greene County Board of Revision, the Greene County Auditor, and the Fairborn City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

 

MISCELLANEOUS

 

2005-R-1282 thru 2005-R-1284

                                 Mercantile Stores Company, Inc. and Subsidiaries v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Remanded.  Board members concur.

 

2006-H-26              Allstate Insurance Company v. William W. Wilkins, Tax Commissioner of Ohio.  Use Tax.  Remanded.  Board members concur.

 

2006-K-1073         Wheeling Cellular Telephone Corporation v. William W. Wilkins, Tax Commissioner of Ohio.  Public Utility Property Tax.  Remanded.  Board members concur.

 

2006-K-1156         Orange County Cellular Telephone Corporation v. William W. Wilkins, Tax Commissioner of Ohio.  Public Utility Property Tax.  Remanded.  Board members concur.

 

2006-K-1157         West Virginia Cellular Telephone Corporation v. William W. Wilkins, Tax Commissioner of Ohio.  Public Utility Property Tax.  Remanded.  Board members concur.

 

2006-K-1158         McLang Cellular, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Public Utility Property Tax.  Remanded.  Board members concur.

 

2006-K-1159         AT&T Wireless PCS, LLC v. William W. Wilkins, Tax Commissioner of Ohio.  Public Utility Property Tax.  Remanded.  Board members concur.

 

2006-K-1160         AT&T Wireless PCS of Cleveland LLC v. William W. Wilkins, Tax Commissioner of Ohio.  Public Utility Property Tax.  Remanded.  Board members concur.

 

2006-V-1331         Chester Larry Frear v. Fairfield County Board of Revision and the Fairfield County Auditor.  Real Property Tax.  Remanded.  Board members concur.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2006-H-22, 2006-H-23

                                 Strongsville Board of Education and the City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and J.C. Penney Property, Inc.  Real Property Tax.  Denying Motion to Compel Discovery.

 

2006-A-861            Ohio Apartment Association and Greenwich Apartments, Ltd. and F & W Properties v. William W. Wilkins, Tax Commissioner of Ohio.  Rule Review.  Confirming Parties’ Agreement.

 

2006-A-1026         Huron City School District Board of Education v. Erie County Board of Revision, Erie County Auditor, and Resort Properties Management.  Real Property Tax.  According Appellees Opportunity to Respond and Setting Briefing Schedule.

 

2006-A-1074         Copley-Fairlawn City School District Board of Education v. Summit County Board of Revision, Summit County Auditor, and OS Realty, Inc.  Real Property Tax.  According Appellees Opportunity to Respond and Setting Briefing Schedule.

 

2006-H-1725         Highland Square, Ltd. v. Summit County Board of Revision and the Summit County Auditor.  Real Property Tax.  Compelling Discovery and Denying Motion to Extend Discovery Deadline.

 

2006-A-2226, 2006-A-2392

                                 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Ernest J. Toth, Trustee.  Real Property Tax.  Consolidating Appeals.

 

*2006-A-2246       Residenz LLC v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Deeming BOE Improper Party and Denying Continuance of Merit Hearing.

 

2006-V-2264         Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Perry M. Ward, and Sidney W. King Jr.  Real Property Tax.  Approving Appellant’s Hearing Waiver and Providing Appellees an Opportunity to Request a Hearing Upon the Merits.

 

2007-V-260            Randal Almendinger v. Richard Levin, Tax Commissioner of Ohio.  Employer Withholding Tax.  Show Cause.

 

2007-V-454            Thomas J. Rudowicz v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Show Cause.

 

 *Previously Issued