ANNOUNCEMENT OF DECISIONS AND
ORDERS
12:00 P.M. FRIDAY
August 17, 2007
2006-M-383 Board
of Education of the Columbus City Schools v. Franklin County Board of Revision,
the Franklin County Auditor, and Olympia Properties, LLC. Real Property Tax. Value found.
Board members concur.
2006-M-582 Hang
Tran v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Tax Penalty Remission. Tax Commissioner affirmed. Board members concur.
2006-V-914 James
A. Gambert v. Montgomery County Board of Revision and the Montgomery County
Auditor. Real Property Tax. Value found.
Board members concur.
2006-R-1041 Keith
A. and Noel P. Brown v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.
2006-V-1174 Board
of Education of the Dublin City Schools v. Franklin County Board of Revision,
the Franklin County Auditor, R. Brandon and Nancy Russell, Santana Cline (new
owner), Tim Dials. Real Property Tax. Remanded with instructions. Board members concur.
2006-M-1231 Munsee
Delaware Indian Nation USA v. William W. Wilkins, Tax Commissioner of
Ohio. Real Property Tax Exemption. Tax Commissioner affirmed. Board members concur.
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. Value found.
Board members concur.
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. Value found.
Board members concur.
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. Value found.
Board members concur.
2007-H-268 Anthony
J. and Rebecca S. Busa v. Richard A. Levin, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.
2007-R-269 Rome
P. and Margaret F. Busa v. Richard A. Levin, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.
2007-T-310 David
W. Muchay v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Dismissed—lack of jurisdiction. Board members concur.
2005-M-1375 2163 Indianola Avenue LLC v. Franklin
County Board of Revision, the Franklin County Auditor, and the Columbus City
Schools Board of Education. Real
Property Tax. Dismissed. Board members concur.
2005-A-1426 Rolling Acres Retail Associates LLC v.
Summit County Board of Revision, Summit County Auditor, and Akron City School
District Board of Education. Real
Property Tax. Stipulated. Board members concur.
2005-Z-1655 Boykin Cleveland, LLC v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, and Board of Education of
the Cleveland Municipal School District.
Real Property Tax. Stipulated. Board members concur.
2006-T-9 GSI Properties, Ltd. 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-M-115 Meijer Stores Limited Partnership v.
Franklin County Board of Revision, the Franklin County Auditor, and the
Southwestern City Schools Board of Education.
Real Property Tax.
Stipulated. Board members concur.
2006-M-217,
2006-M-229, 2006-M-255
Duke Realty
Ohio, an Indiana General Partnership and Independence Board of Education v.
Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated.
Board members concur.
2006-M-225 Equitable Life Assurance Society of
the United States v. Franklin County Board of Revision, Franklin County
Auditor, and the Board of Education of the Columbus City School District. Real Property Tax. Dismissed.
Board members concur.
2006-Z-246 L and Y Properties-Solon II LLC v.
Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Dismissed.
Board members concur.
2006-R-438 Commerce PK Circle v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, and Beachwood City School
District Board of Education. Real
Property Tax. Stipulated. Board members concur.
2006-H-488 Hoffman Properties Ltd. Partnership
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-533 Bill Eugene Small and Doris Marie
Small, Trustees of the Small Revocable Living Trust U/D/T 4/8/00 v. Franklin
County Board of Revision, Franklin County Auditor, and Columbus City School
District Board of Education. Real
Property Tax. Dismissed. Board members concur.
2006-Z-543 WEC 99D-17, LLC 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-763 City of Xenia v. Greene County Board
of Revision and Greene County Auditor.
Real Property Tax.
Dismissed. Board members
concur.
2006-M-926 Hamilton Place Associates, an Ohio
Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County
Auditor, and the Cleveland Board of Education.
Real Property Tax.
Stipulated. Board members
concur.
2006-A-1004 TOV Unlimited, Inc. v. Lake County
Board of Revision, Lake County Auditor, and Mentor Exempted Village School
District Board of Education. Real
Property Tax. Dismissed. Board members concur.
2006-Z-1094 Mike & Jami Baldwin v. Lawrence
County Board of Revision and Lawrence County Auditor. Real Property Tax. Stipulated.
Board members concur.
2006-T-1281 Geauga County Public Library v. Geauga
County Budget Commission and Burton Public Library. Budget Commission: County Library and Local Government Support
Fund. Dismissed. Board members concur.
2006-B-1323 Gretchen L. Corban v. Franklin County
Board of Revision and Franklin County Auditor.
Real Property Tax. Stipulated. Board members concur.
2006-B-1343 Jeremy L. Traham v. Montgomery County
Board of Revision and Montgomery County Auditor. Real Property Tax. Stipulated.
Board members concur.
2006-H-1797 Kmart Corporation as successor by
merger with Troy CMBS Property LLC v. Defiance County Board of Revision, et
al. Real Property Tax. Stipulated.
Board members concur.
2006-Z-2103 Copley-Fairlawn City School District
Board of Education v. Summit County Board of Revision, Summit County Auditor,
and Jewish Senior Housing of Akron. Real
Property Tax. Stipulated. Board members concur.
2007-T-440 Clopay Building Products Company,
Inc. v. Richard A. Levin, Tax Commissioner of Ohio. Sales Tax.
Dismissed. Board members concur.
2004-A-1437* DPL, Inc. and its Subsidiaries v. William
W. Wilkins, Tax Commissioner of Ohio.
Corporation Franchise Tax.
Granting, in part and denying, in part, motion for protective order. Board members concur.
2006-A-320 Sonnet Investments, LLC, a California
LLC and Circuit City Stores, Inc. v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor, and Warrensville Heights Board of Education. Real Property Tax. Denying motion to extend/reopen discovery
period. Board members concur.
2006-M-1033 Thomas D. Elsea v. Montgomery County
Board of Revision and the Montgomery County Auditor. Real Property Tax. Limiting parcels to be considered. Board members concur.
INTERIM ORDERS ISSUED BY
ATTORNEY EXAMINERS
2006-R-1210 B & C
Properties v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and
Warrensville Heights Board of Education.
Real Property Tax. Granting board
of education’s motion to extend discovery.
2006-K-2317 Panhandle
Eastern Pipe Line Company v. William W. Wilkins, Tax Commissioner of Ohio. Public Utility Personal Property Tax. Staying further proceedings.
2007-Z-120 Gregory S.
Walton v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Requiring appellant to show cause.
2007-M-220 First
Berkshire Properties, LLC v. Franklin County Board of Revision, the Franklin
County Auditor, and Board of Education of the Columbus City Schools. Real Property Tax. Compelling discovery.
2007-M-461 Dorin Mihut
v. Richard A. Levin, Tax Commissioner of Ohio.
Personal Income Tax. Requiring
appellant to show cause.
* Issued Previously