OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. FRIDAY

October 26, 2007

 

MERIT DOCKET

 

2005-M-1566        Hudson City School District Board of Education v. Summit County Board of Revision, the Summit County Fiscal Officer and Hudson One, LLC.  Real Property Tax.  Value found.  Board members concur. 

 

2006-V-196 through 2006-V-201

                                 Lionmark Development Partners and Nationwide Life Insurance Company v. Franklin County Board of Revision, the Franklin County Auditor, and Columbus City School District Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2006-T-774            USPG Portfolio Three LLC v. Fairfield County Board of Revision and Fairfield County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-H-2267         Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and 5801 Ltd.  Real Property Tax.  Value found.  Board members concur. 

 

2007-H-21              Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Paul V. and Magdalena Tary Lehmann.  Real Property Tax.  Value found.  Board members concur. 

 

2007-M-215           Howard D. and Cynthia L. Travis v. Richard A. Levin, Tax Commissioner of Ohio.  Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2007-M-461           Dorin Mihut v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2005-V-1335, 2006-V-1771

                                 DOTRS Limited Liability Company and Kohl’s Department Stores, Inc. v. Summit County Board of Revision, the Summit County Auditor, and the Nordonia Hills City School District Board of Education.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2006-A-971, 2006-A-974, 2006-A-975

                                 Mayfield City School District Board of Education and Stone Creek Homes, LLC v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2006-V-1486         Blue Spruce Hill, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Orange City School District Board of Education.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2006-H-1773         The East 18th Partners, Ltd. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2006-M-2192        PLV Associates, L.P. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2007-V-404            Benjamin Dansard v. Lucas County Board of Revision and the Lucas County Auditor.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2007-H-420           Ruben and Kathleen Vazquez 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-Z-813            Michael A. & Virginia R. Prah v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

 

MISCELLANEOUS

 

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.  Vacating decision and order upon motion for reconsideration.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2006-M-1266        Veard Cambridge, Ltd. v. Guernsey County Board of Revision and the Guernsey County Auditor.  Real Property Tax.  Requiring appellant to show cause.

 

2007-V-251            42 Shangai Realty Corp. v. Franklin County Board of Revision, the Franklin County Auditor, and the Columbus City School District Board of Education.  Real Property Tax.  Granting motion to compel. 

 

2007-V-923            Daryl L. Black v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Requiring appellant to show cause.

 

2007-M-991           SPC Senior Management, LLC v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Requiring appellant to show cause; and seeking statutory transcript from Cuyahoga County Auditor. 

 

*    Issued Previously