OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. FRIDAY

October 5, 2007

 

MERIT DOCKET

 

2005-R-1065         Rosalie G. Brookins v. Ottawa County Board of Revision, Ottawa County Auditor, and the Port Clinton School District Board of Education.  Real Property Tax.  Value found.  Board members concur.

 

2006-Z-673            Joshua Nowak v. Delaware County Board of Revision, Delaware County Auditor, and Board of Education of the Olentangy Local Schools District.  Real Property Tax.  Value found.  Board members concur.

 

2006-H-1807         John Voudouris, Ted Voudouris (POA) v. Lucas County Board of Revision, the Lucas County Auditor, and the Board of Education for Toledo Public Schools.  Real Property Tax.  Remanded with instructions.  Board members concur.

 

2007-A-6                Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and April Y. Mitchell.  Real Property Tax.  Value found.  Board members concur.

 

2007-V-10              Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Perry M. Ward, and The Hylander Building LLC.  Real Property Tax.  Value found.  Board members concur.

 

 

DISMISSALS AND STIPULATIONS

 

2006-A-258            Pizzuti/Miranova Corp. Tower, LLC v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City Schools District.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-H-392           E & L Properties Ltd. 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-687           Laurel Green LLC v. Sandusky County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-M-698           Laurelhurst LLC v. Sandusky County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-H-750           HK New Plan Exchange Property Owner II, LP v. Ashland County Board of Revision, the Ashland County Auditor, and the Ashland City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-T-924            Associated Estates Realty Corporation v. Medina County Board of Revision and Medina County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-H-1581, 2006-H-1582

                                 Cohen Family LLC, Ltd. v. Franklin County Board of Revision, and the Franklin County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-V-2151         Cuyahoga Falls City School District Board of Education v. Summit County Board of Revision, Summit County Auditor, and Newpart Limited Partnership.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-M-76             Cincinnati School District Board of Education v. Hamilton County Board of Revision, the Hamilton County Auditor and the City of Cincinnati.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-A-388            John J. Lucansky v. Mahoning County Board of Revision and Mahoning County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-V-435            Richard L. Kubiak v. Mahoning County Board of Revision and the Mahoning County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

 2007-V-436           Richard L. Kubiak v. Mahoning County Board of Revision and the Mahoning County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-V-437            Richard L. Kubiak v. Mahoning County Board of Revision and the Mahoning County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-T-463            Irene Vitale, Giuseppe Vitale, and Domenica Cappello v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

 

MISCELLANEOUS

 

2006-H-85 thru 2006-H-88

                                 Time Warner Entertainment Company, LP, TWI Cable, Inc., Massachusetts Cablevision Systems, LP v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Remanded.  Board members concur.

 

2006-H-193           Watch TV Company v. Richard A. Levin, Tax Commissioner of Ohio.  Use Tax.  Remanded.  Board members concur.