ANNOUNCEMENT OF DECISIONS AND
ORDERS
12:00 P.M. FRIDAY
August 31, 2007
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.
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.
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
2007-B-272
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.
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.