OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

12:00 P.M. FRIDAY

October 12, 2007

 

MERIT DOCKET

 

2005-T-902            AEI Net Lease Income and Growth Fund v. Erie County Board of Revision, Erie County Auditor, and Perkins Local School District Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2005-T-1605, 2005-T-1642

                                 1524 Indianola Avenue, LLC v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-A-1019         Raymond A. Oleniacz v. Ashtabula County Board of Revision and Ashtabula County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2006-H-424           C-K Spring Creek, 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.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2006-Z-821            Ohio Environmental Developmental Ltd. Partnership v. Clermont County Board of Revision and Clermont County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-Z-1703          Ravenswood Limited Liability Company v. Summit County Board of Revision, Summit County Auditor, and Stow-Monroe Falls City School District Board of Education.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2006-Z-2282          Thomas G. Klocker v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-M-2285        C & D Properties, Inc. & Reserve Hotel, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

 

MISCELLANEOUS

 

2005-V-1749, 2005-V-1750, 2005-V-1751

                                 Licking Memorial Health Systems and Licking Memorial Hospital v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Remand.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2006-V-1404, 2006-V-1405

                                 Raintree Golf, LLC v. Summit County Board of Revision and the Summit County Auditor.  Real Property Tax.  Consolidating appeals. 

 

2007-Z-80              Josh Sparenga v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Requiring appellant to show cause. 

 

2007-B-312            Deer Ridge Golf Acquisition, LLC v. Richland County Board of Revision and Richland County Auditor.  Real Property Tax.  Requiring appellant to show cause. 

 

2007-T-424            Dublin City Schools Board of Education v. Union County Board of Revision, Union County Auditor, and 6941 Post Preserve Blvd., LLC.  Real Property Tax.  Compelling discovery. 

 

2007-T-432            Southeastern Local School District Board of Education v. Clark County Board of Revision, Clark County Auditor, and Sean R. and Robin K. Tehan.  Real Property Tax.  Requiring appellant to show cause.

 

2007-R-433            Southeastern Local School District Board of Education v. Clark County Board of Revision, Clark County Auditor, and Robert Thomas Tehan.  Real Property Tax.  Requiring appellant to show cause.

 

2007-Z-442            Buckeye Land Trust, Ltd. v. Van Wert County Board of Revision and Van Wert County Auditor.  Real Property Tax.  Requiring appellant to show cause. 

 

2007-H-529           Jeffery S. Nowak v. Lucas County Board of Revision and the Lucas County Auditor.  Real Property Tax.  Requiring appellant to show cause.

 

2007-B-539            Boris E. Tubin v. Richard A Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Requiring appellant to show cause. 

 

2007-B-810            David Marshall v. Richard A. Levin, Tax Commissioner of Ohio.  Income Tax.  Requiring appellant to show cause. 

 

2007-K-886, 2007-K-887, 2007-K-888, 2007-K-889, 2007-K-890

                                 Panhandle Eastern Pipe Line Company v. Richard A. Levin, Tax Commissioner of Ohio.  Texas Eastern Transmission L.P. v. Richard A. Levin, Tax Commissioner of Ohio.  NiEnergy Services Transportation, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Columbia Gas Transmission Corporation v. Richard A. Levin, Tax Commissioner of Ohio.  Crossroads Pipeline Company v. Richard A. Levin, Tax Commissioner of Ohio.  Public Utility Personal Property Tax.  Staying further proceedings.