OHIO BOARD OF TAX APPEALS

ANNOUNCEMENT OF DECISIONS AND ORDERS

12:00 P.M. FRIDAY

August 24, 2007

MERIT DOCKET

2006-T-2272 Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Robert Smith. Real Property Tax. Value found. Board members concur.

2006-V-2349 Glass City Christian Fellowship v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Tax Exemption. Tax Commissioner affirmed. Board members concur.

DISMISSALS AND STIPULATIONS

2005-T-1135, 2005-T-1143

Mark Development LLC, and Willoughby-Eastlake City School District Board of Education v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Stipulated. Board members concur.

2005-V-1721, 2005-V-1722, 2005-V-1731

Plaza 45, Ltd. V. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Independence Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2006-V-265 Kennedy Building Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2006-Z-282 Nicholas D. Pandapas v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District. Real Property Tax. Stipulated. Board members concur.

2006-Z-391 Somsand Associates An Ohio General Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Euclid City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2006-A-421 Boulevard M D I Corp v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Berea City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2006-V-441 Multi Office Center Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Beachwood City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2006-Z-602, 2006-Z-603

Commonwealth Investments Ltd. V. Franklin County Board of Revision, Franklin County Auditor, and Board of Education of the Columbus City School District. Real Property Tax. Dismissed. Board members concur.

2006-T-790 Developers Diversified Realty Corp. v. Portage County Board of Revision, Portage County Auditor, and Aurora Board of Education. Real Property Tax. Stipulated. Board members concur.

2006-B-944 McCaw Investments, Ltd. V. Clermont County Board of Revision, Clermont County Auditor and the New Richmond Exempted Village School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2006-V-968 J.H. Dubois Book Store, Inc. v. Richard A. Levin, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board members concur.

2006-V-999, 2006-V-1000

PS Realty, Ltd. V. Lake County Board of Revision, the Lake County Auditor, and the Mentor Exempted Village School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2007-T-152, 2007-T-153

Clason Properties 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.

2007-B-261 Airtouch Support Services LLC v. Richard A. Levin, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board members concur.

2007-Z-270 Angelo & Debra Camputaro v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

MISCELLANEOUS

2005-M-238 Ameritech Publishing, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Use Tax. Certification. Board members concur.

2005-H-1310, 2005-H-1316, 2005-H-1318, 2005-H-1324

Green Circle Growers, Inc. and Firelands Local School District Board of Education v. Lorain County Board of Revision, and the Lorain County Auditor. Real Property Tax. Denying Joint Motion for Designation as Complex Litigation and for Bifurcation of Issues. Board members concur.

2005-H-1310, 2005-H-1316, 2005-H-1318, 2005-H-1324

Green Circle Growers, Inc. and Firelands Local School District Board of Education v. Lorain County Board of Revision, and the Lorain County Auditor. Real Property Tax. Denying Motion to Exclude Issue from Trial. Board members concur.

2006-T-635 Southside Community Development Corporation v. William W. Wilkins, Tax Commissioner of Ohio, and Youngstown City School District Board of Education. Real Property Tax Exemption. Denying Motion to Intervene. Board members concur.

2006-Z-709 West Clermont Local School District v. Clermont County Board of Revision, Clermont County Auditor, and F & C Realty. Real Property Tax. Denying Motion for Reconsideration. Board members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2006-H-804 thru 2006-H-806*

Board of Education for the Orange City School District v. Cuyahoga County Board of Revision, and Cuyahoga County Auditor, and Chagrin Retail, LLC. Real Property Tax. Granting Appellant’s Continuance Request of Merit Hearing and Scheduling Sanction Hearing.

2006-T-868 Board of Education for the Orange City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Charter One Bank, N.A. Real Property Tax. Compelling Discovery.

2006-T-868 Board of Education for the Orange City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Charter One Bank, N.A. Real Property Tax. Retaining Jurisdiction.

2006-H-995, 2006-H-996

Columbus City Schools Board of Education v. Franklin County Board of Revision, the Franklin County Auditor, and Chad A. Dalton. Real Property Tax. Consolidating Appeals for Hearing.

*Previously issued