OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

12:00 P.M. FRIDAY

October 19, 2007

 

MERIT DOCKET

 

2005-H-598, 2006-H-465

                                 Goecke Enterprises, Incorporated v. Greene County Board of Revision, and the Greene County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2005-B-996            700 Pike Street LLC, fka LaSalle Bank National Association, as Trustee under that certain pooling and servicing agreement dated December 1, 1998 for certificate holders of the Mortgage Capital Funding, Inc. Multifamily/Commercial Mortgage Pass-Through Certificates, Series 1998-MC3, by: Allied Capital Corporation, in its capacity as Special Servicer for the Trust, Owner v. Washington County Board of Revision, and Washington County Auditor.  Real Property Tax.   Value found.  Board members concur.

 

2006-Z-1163          Donald Brennan v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Remanded with instructions.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap is recused.

 

2006-Z-1322          Daniel J. Strobel v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Remanded.  Board members concur.

 

2007-A-247            Michael & Amy Juchnowski v. Erie County Board of Revision and Erie County Auditor.  Real Property Tax.  BOR affirmed.  Board members concur.

 

 

DISMISSALS AND STIPULATIONS

 

2005-Z-1058          Wynwood Associates v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Mayfield City School District Board of Education.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2006-R-80              Steven D. Schwartz v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax Personal Liability.  Dismissed.   Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2006-R-81              Schwartz Homes, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Dismissed.   Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2006-T-243            Beachwood City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Amitel Beachwood Ltd. Part.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2006-T-268, 2006-T-269

                                 Parkway Medical Center, LLC v. Cuyahoga County Board of Revision,  Cuyahoga County Auditor, and Beachwood City School District Board of Education.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2006-T-495            Douglas and Anne Spence v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2006-A-496            Hanini Properties LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2006-B-565, 2006-B-589

                                 SBP Limited Partnership and Board of Education of the Orange School District v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2006-B-686            Gibsonburg Village Ltd. (an Ohio Ltd. Part.) v. Sandusky County Board of Revision, et al.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2006-Z-701            Gibsonburg II Limited Partnership v. Sandusky County Board of Revision, et al.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2006-Z-1002          Mapletown Theatre, Inc. v. Lake County Board of Revision, Lake County Auditor, and Mentor Exempted Village School District Board of Education.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2006-H-1045         A. Schulman, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2006-A-1399         Solon Park Apts II v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Solon Board of Education.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2006-A-1402         Zincap Realty Corp. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Solon Board of Education.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2006-A-1407         Solon Park Apts III v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Solon Board of Education.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

2006-A-1412         Voans Woodlands on Lafayette L.P. v. Butler County Board of Revision and Butler County Auditor.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2007-B-30              City of Willoughby Hills v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Exemption Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2007-B-289            Richard Struck v. Licking County Board of Revision and Licking County Auditor.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2007-R-307            Linda M. Dodge v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2007-H-311           Philip Hanigosky v. Cuyahoga County Board of Revision, and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2007-M-313           Virginia M. and W. Stephen Meloy v. Mahoning County Board of Revision and the Mahoning County Auditor.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2007-M-417           Paul J. Fiorello v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2007-M-823           Denise Close v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2007-B-982            Paul D. Hesch v. Richard A. Levin, Tax Commissioner of Ohio.  Withholding Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

 

MISCELLANEOUS

 

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.  Clarifying Announcement.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2005-A-490            Medusa Associates Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bedford Board of Education.  Real Property Tax.  Certification and Order Upon Settlement of Appeal.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2005-A-749*         Woda Ivy Glen Ltd. Part. V. Fayette County Board of Revision and Fayette County Auditor.  Real Property Tax.  Vacating Decision and Order Upon Motion for Reconsideration.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2007-Z-166            Judy Molnar, Thomas Molnar et al v. Geauga County Board of Revision and Geauga County Auditor.  Real Property Tax CAUV.  Remand.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2007-A-174            Mount Vernon Avenue Baptist Church v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Remand.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

                                  

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2007-V-67              Summitcrest, Inc. v. Columbiana County Board of Revision and the Columbiana County Auditor.  Real Property Tax.  Show Cause.

 

 

2007-Z-111            Barry Van Roden v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Show Cause.

 

2007-Z-276            Sinclair Properties, LLC v. Richard A. Levin, Tax Commissioner of Ohio.  Sales and Use Tax.  Show Cause.

 

2007-B-283            Wayne and Sue Ann Kratzen v. Ottawa County Board of Revision and the Ottawa County Auditor.  Real Property Tax.  Show Cause.

 

2007-B-565            Sarah L. Crider v. Montgomery County Board of Revision and the Montgomery County Auditor.  Real Property Tax.  Show Cause.

 

2007-B-754            Laurence McCarthy L & G Enterprises of Ohio, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Show Cause.

 

2007-B-775            Daniel W. Thompson v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Show Cause.

 

2007-Z-883            Robert J. Christie v. Richard A. Levin, Tax Commissioner of Ohio.  Income Withholding Tax.  Show Cause.

 

2007-T-934            Jeffrey S. and Mary Jo Netherland v. Richard A. Levin, Tax Commissioner of Ohio, and the Lorain County Auditor.  Real Property Tax Exemption.  Requiring Appellants to Show Cause and to Supplement the Record.

 

2007-B-957            CFP, Ltd. v. Summit County Board of Revision, Summit County Auditor and Cuyahoga Falls City School District Board of Education.  Real Property Tax.  Show Cause.

 

2007-H-979           Jerome M. Jesiononski v. Ottawa County Board of Revision and the Ottawa County Auditor.  Real Property Tax.  Requiring Appellant to Show Cause and Ordering Board of Revision to Certify Statutory Transcript.

 

* Previously Issued