OHIO BOARD OF TAX APPEALS

ANNOUNCEMENT OF DECISIONS AND ORDERS

12:00 P.M. FRIDAY

September 14, 2007

On September 14, 2007, the board released a proposed amendment to Ohio Adm. Code 5717-1-03. The proposed rule may be viewed on the board’s website at proposedrule.pdf. Please send written comments to Steven Smiseck at the Ohio Board of Tax Appeals, 30 E. Broad Street, 24^th Floor, Columbus, Ohio 43215-3414, by October 5, 2007.

MERIT DOCKET

2006-T-29 Jeffry J. Armbruster v. William W. Wilkins, Tax Commissioner of Ohio. Motor Fuel Tax: Personal Liability. Tax Commissioner affirmed. Board members concur.

2006-T-1076 Kevin Zen v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Dismissed—lack of jurisdiction. Board members concur.

2006-R-1090 Goofy Golf II, Inc. DBA Monsoon Lagoon Water Park and Resort v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Dismissed—lack of jurisdiction. Board members concur.

2006-Z-2274 Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and William D. Hall. Real Property Tax. Value found. Board members concur.

2007-Z-9 Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Walter Brown. Real Property Tax. Value found. Board members concur.

2007-V-454 Thomas J. Rudowicz v. Richard A. Levin, Tax Commissioner of Ohio. Personal Income Tax. Dismissed—lack of jurisdiction. Board members concur.

DISMISSALS AND STIPULATIONS

2006-A-232 Sugar Warehouse Ltd. Part. (Owner of Bldg.) and Flats Development, Inc. (Land Owner) 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-A-236 Flats Development, Inc. and Sugar Warehouse Ltd. Part. 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-A-237 Flats Development, Inc. and Sugar Warehouse Ltd. Part. 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-A-238 Flats Development, Inc. 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-R-418 Lane City Centre 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-M-958 Parkview Plaza Inc. 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.

2006-M-998 Mentor Corners Limited Partnership v. Lake County Board of Revision, Lake County Auditor, and Mentor Exempted Village School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2006-T-1545 Kingsbury Plaza, LLC v. Franklin County Board of Revision, Franklin County Auditor, and Columbus Public Schools Board of Education. Real Property Tax. Dismissed. Board members concur.

2007-T-16 K.I. Realty Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Independence Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2007-V-588 Jolie L. Jennings (nka Feher) and Jeremy R. Hein v. Richard A. Levin, Tax Commissioner of Ohio. School District Income Tax. Dismissed. Board members concur.

2007-H-785 John Polena v. Lake County Board of Revision and the Lake County Auditor. Real Property Tax. Dismissed. Board members concur.

MISCELLANEOUS

2005-T-1407 U.S. Bancorp and Subsidiaries v. William W. Wilkins, Tax Commissioner of Ohio. Corporate Franchise Tax. Remand. Board members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

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. Placing appeal on inactive status.

2007-A-247* Michael & Amy Juchnowski v. Erie County Board of Revision and Erie County Auditor. Real Property Tax. Requiring appellants to show cause.

2007-M-776, 2007-M-777, & 2007-M-778

Kingsview LLC v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the Columbus City Schools. Real Property Tax. Requiring appellants to show cause.

* Issued Previously