ANNOUNCEMENT OF
DECISIONS AND ORDERS
12:00 P.M. FRIDAY
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, 24th
Floor, Columbus, Ohio 43215-3414, by October 5, 2007.
2005-K-1564 Board
of Education of the Worthington City Schools v. Franklin County Board of
Revision, Franklin County Auditor, and Heartland Automotive Services II,
Inc. Real Property Tax. Value found.
Board members concur.
2006-T-230 Wellington
Housing Partners, L.P. v. Franklin County Board of Revision, Franklin County
Auditor, and the Board of Education of the Hilliard City School District. Real Property Tax. Value found.
Board members concur.
2006-T-231 Wellington
Housing Partners, L.P. v. Franklin County Board of Revision, Franklin County
Auditor, and the Board of Education of the Hilliard City School District. Real Property Tax. Remand with instructions. Board members concur.
2006-A-1030 Kerry
Lucia, power of attorney for Mary O’Doherty v. Delaware County Board of
Revision, Delaware County Auditor, and the Board of Education of the Olentangy
Local Schools District. Real Property
Tax. Appeal dismissed. Board members concur.
2006-Z-2269 Board
of Education of the Cleveland Municipal School District v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor, and Congeni Investments, LLC. Real Property Tax. Value found.
Board members concur.
2007-M-170 Keith
G. Lindeman v. Richard A. Levin, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.
2006-M-469 Cleveland Municipal School District
Board of Education v. Cuyahoga County Board of Revision, et al. Real Property Tax. Dismissed.
Board members concur.
2006-V-973 Rittman Acres Limited Partnership v.
Wayne County Board of Revision, and the Wayne County Auditor. Real Property Tax. Stipulated.
Board members concur.
2006-M-993 WEC 98H-14 LLC v. Ashtabula County
Board of Revision and the Ashtabula County Auditor. Real Property Tax. Stipulated.
Board members concur.
2006-B-1088 C & C Rentals, LLC v. Montgomery
County Board of Revision and Montgomery County Auditor. Real Property Tax. Stipulated.
Board members concur.
2006-T-2191 Thor Gallery at Tri County LLC, and
Sears Roebuck & Co. (Sears Holding Corp.) v. Hamilton County Board of
Revision and Hamilton County Auditor.
Real Property Tax.
Stipulated. Board members concur.
2006-A-2193,
2007-A-238
RRR Ohio LLC
and WBR Ohio LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor,
and the Garfield Heights Board of Education.
Real Property Tax.
Stipulated. Board members concur.
2007-A-407 Elizabeth Johnson v. Mahoning County
Board of Revision and Mahoning County Auditor.
Real Property Tax.
Stipulated. Board members concur.
2005-V-332* Board
of Education of the South-Western City Schools v. Franklin County Board of
Revision, the Franklin County Auditor, and M&R Galloway Realty, LLC. Real Property Tax. Granting Appellee’s Motion to Partially
Remand Appeal. Board members concur.
2006-M-80 Steven
D. Schwartz v. William W. Wilkins, Tax Commissioner of Ohio. Sales Tax Officer Liability. Denying Motion to Dismiss and Confirming
Hearing Date. Board members concur.
2007-B-77 Fairview Christian Church of Tick
Ridge v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Exemption Tax. Remanded.
Board members concur.
INTERIM ORDERS ISSUED BY
ATTORNEY EXAMINERS
Cox
JR & Bacher R Etal – Trs v.
2007-B-219 M-Six
VI Business Trust v. Franklin County Board of Revision, the Franklin County
Auditor, and the Hilliard City School District Board of Education. Real Property Tax. Compelling Discovery.
2007-A-791 Seth
Thomas v. Fulton County Board of Revision and Fulton County Auditor. Real Property Tax. Show Cause.
* Announcement of this order on
August 10, 2007 was made in error.