ANNOUNCEMENT OF DECISIONS AND
ORDERS
12:00 P.M. FRIDAY
November 9, 2007
2003-T-2111 McLeodUSA
Network Services, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Personal Property Tax. Tax Commissioner affirmed. Board members concur.
2005-A-1386 HealthSouth
Corporation v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner reversed. Board members concur.
2006-B-466 KCO
Enterprises, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Franchise Tax. Tax Commissioner affirmed. Board members concur.
2006-Z-767 Kenneth
Frantz v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Dismissed—lack of jurisdiction. Board members concur.
2007-V-67 Summitcrest,
Inc. v. Columbiana County Board of Revision and the Columbiana County
Auditor. Real Property Tax. Remanded with instructions. Board members concur.
2007-Z-281 ISA
Chicago Wholesale v. William W. Wilkins, Tax Commissioner of Ohio. Cigarette Tax. Dismissed—lack of jurisdiction. Board members concur.
2007-V-450 Adel
Salama v. Cuyahoga County Board of Revision and the Cuyahoga County
Auditor. Real Property Tax. Dismissed—lack of jurisdiction. Board members concur.
2007-B-539 Boris
E. Tubin v. Richard A. Levin, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.
2005-R-954,
2005-R-965
Beachwood City
School Board of Education and Doubletree DTWS Corporation DBA The Hilton
Cleveland East Beachwood (Tax Bill Shows: Doublewood Corp.) v. Cuyahoga County
Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated.
Board members concur.
2005-T-1035 Young Israel Organization of Cleveland
v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and South
Euclid/Lyndhurst City School District Board of Education. Real Property Tax. Stipulated.
Board members concur.
2006-Z-683 Ambassador Holdings LLC v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, and Euclid City School
District Board of Education. Real
Property Tax. Stipulated. Board members concur.
2006-T-965 Summer Tree Terrace Limited
Partnership v. Fayette County Board of Revision and Fayette County
Auditor. Real Property Tax. Dismissed.
Board members concur.
2006-T-1025 Danbury Local School District Board of
Education v. Ottawa County Board of Revision, Ottawa County Auditor, and
U-Store-It, L.P. Real Property Tax. Stipulated.
Board members concur.
2006-M-1394 Ohio Environmental Development Ltd.
Partnership v. Warren County Board of Revision, Warren County Auditor, and
Lebanon City School District Board of Education. Real Property Tax. Stipulated.
Board members concur.
2006-V-1518 Manor Care Health Services v. Geauga
County Board of Revision, the Geauga County Auditor, and the Chagrin Falls
Exempted Village School District. Real
Property Tax. Stipulated. Board members concur.
2006-B-1538 Ventas Realty, Limited Partnership and
Kindred Nursing Centers East, LLC v. Summit County Board of Revision, Summit
County Auditor, and Akron City School District Board of Education. Real Property Tax. Dismissed.
Board members concur.
2006-Z-2145 Shane M. Watts v. Licking County Board
of Revision and Licking County Auditor.
Real Property Tax.
Stipulated. Board members concur.
2007-A-40 Neyer Properties Acquisitions Ltd.
v. Butler County Board of Revision, Butler County Auditor, and Lakota Local
School District Board of Education. Real
Property Tax. Stipulated. Board members concur.
2007-Z-1142 International Business Machines
Corporation v. Richard A. Levin, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed.
Board members concur.
2003-T-1301,
2004-T-844, 2005-T-1474
City of East
Liverpool v. Columbiana County Budget Commission; Townships of Butler, Center,
Elkrun, Fairfield, Franklin, Hanover, Knox, Liverpool, Madison, Middleton,
Perry, Salem, St. Clair, Unity, Washington, Wayne, West, and Yellow Creek;
Villages of Columbiana, Lisbon, Summitville, Hanoverton, Rogers,
Washingtonville, Leetonia, New Waterford, Salineville, and Wellsville; Cities
of Salem, and East Palestine; Columbiana County; and Columbiana County Park
District. Budget Commission ULGR &
ULGRAF. Certification. Ms. Margulies and Mr. Eberhart concur. Mr. Dunlap not participating.
2005-Z-1611
through 2005-Z-1622, 2005-Z-1624, 2005-Z-1634
Lucy Properties
LLC and City of Akron, and Wintek Ltd. and City of Akron, and Airspace Ltd. and
City of Akron, and Airspace Ltd. and City of Akron, and Neil S. McHale and City
of Akron, and Adams Parsons, Trustee and City of Akron, and Susan E. Watkins
and City of Akron, and Donald Lee / B. Coleman et al. and City of Akron, and W.
Fleischer et al. and City of Akron, and John R. Shutsa, Krista D. Chaffins and
City of Akron, and Ulysses & Delores C. Parker and City of Akron, and
Haynes B. Robinson and City of Akron, and Guy M. Glass and City of Akron, and
Ernestina L. Moody and City of Akron v. William W. Wilkins, Tax Commissioner of
Ohio. Real Property Tax Exemption. Remand.
Board members concur.
2006-A-861 Ohio
Apartment Association and Greenwich Apartments, Ltd. and F & W Properties
v. William W. Wilkins, Tax Commissioner of Ohio. Rule Review.
Denying appellee’s motions. Board
members concur.
INTERIM ORDERS ISSUED BY
ATTORNEY EXAMINERS
Manna
Crest Homes Limited Partnership v. Franklin County Board of Revision, Franklin
County Auditor, and the Board of Education of the South-Western City School
District. Real Property Tax. Requiring parties to show cause.
2007-B-133 Cleveland
Clinic Foundation v. Richard A. Levin, Tax Commissioner of Ohio and the
Independence Local School District Board of Education. Real Property Tax Exemption. Granting discovery period extension.
William
R. and Margaret La Rue v. Richard A. Levin, Tax Commissioner of Ohio. Carl A. and Diane E. La Rue v. Richard A.
Levin, Tax Commissioner of Ohio.
Personal Income Tax.
Consolidated.
2007-A-1018 John P. & Elizabeth L. Schalles v. Lucas County Board of
Revision and Lucas County Auditor. Real
Property Tax. Requiring appellants to
show cause.
Audra
K. Stekli, Trustee of the Audra Stekli Trust Dated August 23, 2006 and Audra K.
Stekli, Trustee of the Audra Stekli Trust Dated August 23, 2006 (1/2 Interest),
Joseph F. Stekli, Jr. (1/4 Interest), Marilyn K. Stekli (1/4 Interest) v.
Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Consolidated.