OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

 

12:00 P.M. FRIDAY

August 10, 2007

 

 

MERIT DOCKET

 

2005-R-842            Jami and Jason Pester v. Allen County Board of Revision and Allen County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2005-R-843            Jeremy Pester v. Allen County Board of Revision and Allen County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2005-R-844            Jeremy Pester v. Allen County Board of Revision and Allen County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2005-R-845            Jeremy Pester v. Allen County Board of Revision and Allen County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2005-R-846            Jeremy Pester v. Allen County Board of Revision and Allen County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2005-R-847            Jami and Jason Pester v. Allen County Board of Revision and Allen County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2005-R-848            Jeremy Pester v. Allen County Board of Revision and Allen County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2005-R-849            Jami and Jason Pester v. Allen County Board of Revision and Allen County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2005-T-1464          City of Marion, Ohio v. City of Marion Board of Review and Shannon Leary.  Municipal Income Tax.  MBOA affirmed.  Board members concur.

 

2006-V-1065         Sue E. and Terry Hercutt v. Montgomery County Board of Revision, and the Montgomery County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2007-M-113           St. Stephen the First Martyr Orthodox Church v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Tax Commissioner affirmed.  Board members concur.

 

2007-V-263            Cecilia L. Mikla v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  BOR affirmed.  Board members concur.

 

 

DISMISSALS AND STIPULATIONS

 

2005-V-1503, 2005-V-1554

                                 G.E. Quartz, Inc. v. Lake County Board of Revision, the Lake County Auditor, and the Willoughby-Eastlake City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-T-1529          Custom Clutch & Joint, Incorporated v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-T-1530          Custom Clutch & Joint, Incorporated v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-A-1653         Five Seasons Sports Country Club v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Westlake Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-M-346           Kostelnik Properties Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Euclid Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-T-420, 2006-T-430, 2006-T-431

                                 Carl J. Cardella, and Orange City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-M-945           Mickley Ltd., an Ohio Limited Partnership v. Knox County Board of Revision, the Knox County Auditor, and the East Knox Local School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-A-979            Board of Education for the Mentor Exempted Village School District v. Lake County Board of Revision, Lake County Auditor, and OS Realty Inc.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-T-1348          Marcia F. Jurczak v. Muskingum County Board of Revision, Muskingum County Auditor, and Zanesville City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-V-1537         H.C.W., LLC & Detroit Westfield LLC v. Summit County Board of Revision, the Summit County Auditor, and the Copley-Fairlawn City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-B-1645         Adah Yvonne Weaver, Trustee v. Licking County Board of Revision and the Licking County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-M-1825        Cincinnati School District, Board of Education v. Hamilton County Board of Revision, and Lytle Towers, Ltd.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-H-2131         Dayton Spring Valley Partners, Ltd. v. Montgomery County Board of Revision, the Montgomery County Auditor, and the Miamisburg City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-A-2323         Marvin Chernin Family, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Shaker Heights Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-A-100            Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and KW Real Estate Cleveland Company LLC.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-A-298            Board of Education of the Olentangy Local Schools v. Delaware County Board of Revision, Delaware County Auditor, and JD & AL Holdings, LLC.  Real Property Tax.  Dismissed.  Board members concur.

 

 

MISCELLANEOUS

 

2005-V-332            Board of Education of the South-Western City Schools v. Franklin County Board of Revision, the Franklin County Auditor, and M&R Galloway Realty, LLC.  Real Property Tax.  Granting appellee’s motion to partially dismiss.  Board members concur. 

 

2007-H-115           Van Wert Housing Services, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Remanded.  Board members concur.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2005-T-1692          Joann Koenig, et al. v. Village of Botkins Board of Review and Joy Bond, Tax Commissioner for the Village of Botkins.  Municipal Income Tax.  Compelling Discovery.

 

 2006-R-1746        Cuyahoga Falls City School District Board of Education v. Summit County Board of Revision, Summit County Auditor, and HD Development of Maryland, Inc.  Real Property Tax.  Granting Motion to Withdraw as Counsel.

 

2007-T-208            Dublin City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Ciotola Family Limited Partnership, nka CF Ventures, Ltd.  Real Property Tax.  Compelling Discovery.

 

2007-R-531            Vidya & Santosh Mehta v. Lucas County Board of Revision and Lucas County Auditor.  Real Property Tax.  Requiring Appellants to Show Cause and Ordering Board of Revision to File Statutory Transcript.

 

2007-R-549            James B. Habuda v. Mahoning County Board of Revision and Mahoning County Auditor.  Real Property Tax.  Requiring Appellant to Show Cause and Ordering Board of Revision to File Statutory Transcript.