ANNOUNCEMENT OF DECISIONS AND
ORDERS
12:00 P.M. FRIDAY
September 21, 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
2005-A-749 Woda
Ivy Glen Ltd. Part. v. Fayette County Board of Revision and
2006-A-668 Dennis
L. & Judy L. Jones v. Hamilton County Board of Revision and Hamilton County
Auditor. Real Property Tax. Value found.
Board members concur.
2006-M-862 Commercial
Properties Inc. v. Portage County Board of Revision and the Portage County
Auditor. Real Property Tax. Value found.
Board members concur.
2004-V-1093
through 2004-V-1097
Chelsea
Communications, LLC, Century Ohio Cable Television Corp., Western Reserve
Cablevision, Inc., Century Shenango Cable Television, Inc., Parnassus, LP, v.
William W. Wilkins, Tax Commissioner of Ohio.
Personal Property Tax.
Dismissed. Board members concur.
2006-B-242 North Olmsted City School District
Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor,
and Strang Hospitality Entertainment LLC.
Real Property Tax.
Dismissed. Board members
concur.
2006-A-271 Adelphia of the Midwest, Inc. fka
Cablevision of the Midwest, Inc. v. William W. Wilkins, Tax Commissioner of
Ohio. Personal Property Tax. Dismissed.
Board members concur.
2006-Z-616 Cole WG Richmond Heights, OH, LLC, a
Delaware LLC, WGRO TIC#4, LLC, WGRO TIC #1, LLC, WGRO TIC 2, LLC, WGRO TIC #5,
LLC, WGRO TIC #6, LLC, WGRO TIC #7, LLC, WGRO TIC #3, LLC, WGRO TIC #8, WGRO
TIC #9, LLC, WGRO TIC #11, LLC* As of 1/01/04 JND Richmond Ltd., an Ohio LLC v.
Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Dismissed.
Board members concur.
2006-M-1050 Brown Perl v. Cuyahoga County Board of
Revision and Cuyahoga County Auditor.
Real Property Tax.
Stipulated. Board members
concur.
2006-Z-1184 Todd Rossbach v. Montgomery County
Board of Revision and Montgomery County Auditor. Real Property Tax. Stipulated.
Board members concur.
2006-Z-1191 Berea City School District Board of
Education v. Cuyahoga County Board of Revision and Cuyahoga County
Auditor. Real Property Tax. Dismissed.
Board members concur.
2006-H-2190 Sears Roebuck & Co. (Sears Holding
Corp.) v. Hamilton County Board of Revision, Hamilton County Auditor, and the
Northwest Local School District Board of Education. Real Property Tax. Dismissed.
Board members concur.
2007-Z-537 Jireh Estates v. Richard A. Levin,
Tax Commissioner of Ohio. Real Property
Tax Exemption. Dismissed. Board members concur.
2005-A-381 Board of Education of the Columbus
City Schools v. Franklin County Board of Revision, Franklin County Auditor, and
2100 Maple Canyon Plaza LLC. Real
Property Tax. Certification. Board members concur.
INTERIM ORDERS ISSUED BY
ATTORNEY EXAMINERS
2006-T-285* Terrapin
Columbus Properties LLC v. Franklin County Board of Revision, Franklin County
Auditor, and Columbus City Schools Board of Education. Real Property Tax. Cancelling hearing and requiring appellant to
show cause.
2006-Z-709 West
Clermont Local School District v. Clermont County Board of Revision, Clermont
County Auditor, and F & C Realty.
Real Property Tax. Approving
hearing waiver and scheduling briefs.
2006-B-1027 Simon J. Glick, et al. v. Wayne County Board of Revision and
the Wayne County Auditor. Real Property
Tax. Denying motion to compel and
denying motion to intervene.
2006-A-1074 Copley-Fairlawn City School District Board of Education v.
Summit County Board of Revision, Summit County Auditor, and OS Realty,
Inc. Real Property Tax. Denying motion to dismiss.
2006-Z-1201, 2006-Z-1202, 2006-Z-1208,
2006-Z-1216
Elden
Properties Limited Partnership v. Erie County Board of Revision, Erie County
Auditor, Lorain County Board of Revision, Lorain County Auditor, and Vermilion
Board of Education. Real Property Tax. Granting in part motions to consolidate
appeals and scheduling matters for hearing.
2006-B-1838 SNV Partnership II, An Ohio General Partnership 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.
Deagle-Anderson
Development Co. v. Montgomery County Board of Revision, Montgomery County Auditor,
and the Board of Education of the Huber Heights City Schools District. Real Property Tax. Consolidated.
2006-H-2341 Lowes Home Centers, Inc. v. Licking County Board of
Revision, Licking County Auditor, and the Board of Education of the Heath City
Schools District. Real Property
Tax. Denying motion to compel
discovery.
2007-A-11 Anderson/Maltbie
Partnership and LKH Victory Corp. (dba Cincinnati College Preparatory Academy)
v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Tax Exemption. Granting motion to extend discovery response
period.
2007-Z-20 Board
of Education of the Cleveland Municipal School District v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor, and Hometeam Properties Corp.,
Trustee for the Shoreway Revocable Land Trust.
Real Property Tax. Approving
extension of briefing schedule.
2007-H-60 Board
of Education of the Columbus City Schools v. Franklin County Board of Revision,
Franklin County Auditor, and Lowes Home Centers, Inc. Real Property Tax. Denying motion to compel discovery.
2007-R-450 Adel
Salama v. Cuyahoga County Board of Revision and the Cuyahoga County
Auditor. Real Property Tax. Requiring appellant to show cause.
2007-H-683 James
P. Allen v. Cuyahoga County Board of Revision and the Cuyahoga County
Auditor. Real Property Tax. Requiring appellant to show cause.
2007-Z-746 Paul
McGeorge v. Montgomery County Board of Revision and Montgomery County
Auditor. Real Property Tax. Requiring appellant to show cause.
* Issued Previously