OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

12:00 P.M. FRIDAY

August 31, 2007

 

MERIT DOCKET

 

2004-B-688            Private Duty Services v. Thomas M. Zaino, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Tax Commissioner reversed.  Board members concur. 

 

2005-K-202           The Ohio Bell Telephone Company v. William W. Wilkins, Tax Commissioner of Ohio.  Public Utility Personal Property Tax.  Tax Commissioner reversed.  Board members concur. 

 

2005-R-1032         Lempco Industries, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Maple Heights Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2006-V-32              Board of Education of the Worthington City Schools v. Franklin County Board of Revision, the Franklin County Auditor, and Eastrich No. 167 Corp.  Real Property Tax.  Value found.  Board members concur. 

 

2006-Z-328            Carl Felton v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Value found.  Board members concur.  

 

2006-B-768            Veronica A. Patterson v. Hamilton County Board of Revision and Hamilton County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2006-B-769            Veronica A. Patterson v. Hamilton County Board of Revision and Hamilton County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2007-A-274            Northern Ohio Lumber & Timber Co. v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Property Tax Penalty Abatement.  Tax Commissioner affirmed.  Board members concur. 

 

2007-A-438, 2007-A-439

                                 Wayne E. Reed v. Richard A. Levin, Tax Commissioner of Ohio.  Income Withholding Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2007-Z-619            Streetsboro City School District Board of Education v. Portage County Board of Revision, Portage County Auditor, and McCracken Development LLC.  Real Property Tax.  Dismissed—duplicate filing.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2006-M-334, 2006-M-355

                                 CBT Development, Inc. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Rocky River Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-V-735            Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Gearcoa Realty, Inc.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-M-837           Beverage Management, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Dismissed.  Board members concur. 

 

2006-R-935            American Croation Lodge Inc. v. Lake County Board of Revision, Lake County Auditor, and the Eastlake City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-V-978            National Church Residences of Wapakoneta Ohio v. Auglaize County Board of Revision and the Auglaize County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-M-1303        Parma City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and OHI-Asset II (OH), LLC.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-B-1577, 2006-B-1578

                                 Strongsville Board of Education and City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Gaelic Financial, LLC.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-A-1734         Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Historical Renovation Properties Limited.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-R-121, 2007-R-122, 2007-R-123, 2007-R-124

                                 Douglas Metz v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-B-272            Amanda & Andreas Leibham v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-M-389           Rosalind C. Grossner v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-B-555            United Christian Fellowship Church v. Richard Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2004-K-1441, 2004-K-1442

                                 Cincinnati Community Kollel v. William W. Wilkins [Richard A. Levin], Tax Commissioner of Ohio.  Real Property Tax Exemption.  Certification.  Board members concur. 

 

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.  Granting motion for sanctions.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2007-B-133            Cleveland Clinic Foundation v. Richard A. Levin, Tax Commissioner of Ohio and the Independence Local School District Board of Education.  Real Property Tax Exemption.  Granting discovery period extension. 

 

2007-B-457            Premcor Refining Group, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Use Tax.  Admission pro hac vice.