OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. FRIDAY

November 9, 2007

 

MERIT DOCKET

 

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. 

 

 

DISMISSALS AND STIPULATIONS

 

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. 

 

 

MISCELLANEOUS

 

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

 

2006-V-156 through 2006-V-192

                                 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. 

 

2007-V-961, 2007-V-962

                                 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. 

 

2007-V-1162, 2007-V-1163

                                 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.