OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

12:00 P.M. FRIDAY

August 17, 2007

 

MERIT DOCKET

 

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. 

 

 

DISMISSALS AND STIPULATIONS

 

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. 

 

 

MISCELLANEOUS

 

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