OHIO BOARD OF TAX APPEALS

ANNOUNCEMENT OF DECISIONS AND ORDERS

12:00 P.M. FRIDAY

November 2, 2007

MERIT DOCKET

2006-H-262 David J. Weissman v. William W. Wilkins, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board members concur.

2006-H-356 IAC Development, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Value found. Board members concur.

2006-V-394 Barberton Community Development Corporation v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Tax Exemption. Remanded. Board members concur.

2006-H-425 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. Remanded with instructions. Board members concur.

2006-H-446 Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Norman Noble, Inc. Real Property Tax. Value found. Board members concur.

2006-V-783 D. Mark Fife and Patricia Fife v. Greene County Board of Revision and Greene County Auditor. Real Property Tax: CAUV. BOR reversed. Board members concur.

2006-A-910 Edward H. Francis, Jr. v. Lake County Board of Revision, Lake County Auditor, and Willoughby-Eastlake City School District Board of Education. Real Property Tax. Value found. Board members concur.

2006-A-1026 Huron City School District Board of Education v. Erie County Board of Revision, Erie County Auditor, and Resort Properties Management. Real Property Tax. Value found. Board members concur.

2006-V-1753 James A. Brown v. Montgomery County Board of Revision, Montgomery County Auditor. Real Property Tax. Remanded with instructions. Board members concur.

2007-Z-120 Gregory S. Walton v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Dismissed. Board members concur.

2007-H-683 James P. Allen v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Dismissed. Board members concur.

2007-M-776, 2007-M-777, 2007-M-778

Kingsview LLC v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the Columbus City Schools. Real Property Tax. Dismissed. Board members concur.

2007-A-791 Seth Thomas v. Fulton County Board of Revision and Fulton County Auditor. Real Property Tax. Dismissed. Board members concur.

2007-M-801 WPW West, Inc. v. Franklin County Board of Revision, the Franklin County Auditor, and the Dublin City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2007-M-802 WPW East, Inc. v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the Gahanna-Jefferson City School District. Real Property Tax. Dismissed. Board members concur.

2007-V-824 Michael Bidwell v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Dismissed. Board members concur.

DISMISSALS AND STIPULATIONS

2005-V-1727 UHHS-St. Michael Hospital, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Tax Exemption. Dismissed. Board members concur.

2006-V-745 Property Placement, LLC v. Summit County Board of Revision, and the Summit County Auditor. Real Property Tax. Stipulated. Board members concur.

2006-A-817 Lorain Mazel 138 LLC v. Lorain County Board of Revision, Lorain County Auditor, and the Elyria Board of Education. Real Property Tax. Stipulated. Board members concur.

2006-B-906 Barb & Patty’s Properties LLC v. Lake County Board of Revision, Lake County Auditor, and the Willoughby-Eastlake City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2006-M-1018 55 North Broadway LLC v. Ashtabula County Board of Revision and the Ashtabula County Auditor. Real Property Tax. Stipulated. Board members concur.

2006-B-1206 Job Kakkasseril v. Hamilton County Board of Revision. Real Property Tax. Stipulated. Board members concur.

2007-B-395 Russ Road Limited Partnership v. Darke County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2007-K-497 Salem City School District Board of Education v. Columbiana County Board of Revision, the Columbiana County Auditor, and Joe Dean Smith. Real Property Tax. Dismissed. Board members concur.

MISCELLANEOUS

2006-A-1019 Raymond A. Oleniacz v. Ashtabula County Board of Revision and Ashtabula County Auditor. Real Property Tax. Denying Motion for Reconsideration. Board members concur.

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. Vacating order of October 26, 2007 and Approving Amended Stipulation. Board members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2005-T-1649 Gasper Township Board of Trustees v. Preble County Budget Commission; Villages of Camden, College Corner, Eldorado, Gratis, Lewisburg, New Paris, Verona, West Alexandria, West Elkton, and West Manchester; and Dixon Township. Budget Commission: ULGF & ULGRAF. Granting Motion to Continue Hearing; Granting Motion to Reopen Discovery Period; Denying Motion to Stay Proceedings.

2006-A-1082, 2006-A-1083

Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and MCM Parkview Estates, Inc. Real Property Tax. Granting Request to Withdraw as Counsel of Record.

2007-M-608 Janet F. Mastroine, Trustee v. Summit County Board of Revision and the Summit County Fiscal Officer. Real Property Tax. Show Cause.

2007-A-882 Linda T. Hardwick v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Show Cause.

2007-V-1177 Robert A. Mossing v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring Appellant to Show Cause and Requiring the Tax Commissioner to Certify Record.