MERIT DOCKET

2005-A-1405 Universal Financial Associates, LLC v. Montgomery County Board of Revision, Montgomery County Auditor, and Dayton School District Board of Education. Real Property Tax. Value found. Board members concur.

2006-H-381 Board of Education of the Worthington City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Bob-O-Link Golf Course, Ltd. Real Property Tax. Value found. Board members concur.

2006-M-892, 2006-M-900

Charles E. and Linda L. Brown v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Value found. Board members concur.

2006-M-893 Charles E. and Linda L. Brown v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Value found. Board members concur.

2006-T-1171 Shannon M. Lingg v. Montgomery County Board of Revision and Montgomery Country Auditor. Real Property Tax. Value found. Board members concur.

2006-A-1522 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Pearl Professional Building, LLC. Real Property Tax. Value found. Board members concur.

2007-B-7 Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Jerry Lewis. Real Property Tax. Value found. Board members concur.

2007-B-283 Wayne and Sue Ann Kratzer v. Ottawa County Board of Revision and the Ottawa County Auditor. Real Property Tax. Dismissed—lack of jurisdiction. Board members concur.

2007-B-565 Sarah L. Crider v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Remanded with instructions. Board members concur.

2007-B-810 David Marshall v. Richard A. Levin, Tax Commissioner of Ohio. Personal Income Tax. Dismissed—lack of jurisdiction. Board members concur.

2007-M-991 SPC Senior Management, LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Parma City School District Board of Education. Real Property Tax. Dismissed—lack of jurisdiction. Board members concur.

DISMISSALS AND STIPULATIONS

2005-A-1448 Laurel Hill Development Company v. Medina County Board of Revision, Medina County Auditor, and the Board of Education of the Brunswick City School District. Real Property Tax. Stipulated. Board members concur.

2006-M-604 Sterling Holding Company, an Ohio General Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Board of Education. Real Property Tax. Stipulated. Board members concur.

2006-M-605 Sorotzkin, Michael E. Bodner, Marlene Freund v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Board of Education. Real Property Tax. Stipulated. Board members concur.

2006-B-824 V & V Real Estate Investments, an Ohio General Partnership v. Gallia County Board of Revision and Gallia County Auditor. Real Property Tax. Stipulated. Board members concur.

2006-H-867 Seville Trust, Gary Tullius, Trustee v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Stipulated. Board members concur.

2006-B-889 Mercantile Associates v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Beachwood City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2006-B-920 Ronald and Vicki Ernsberger v. Henry County Board of Revision and Henry County Auditor. Real Property Tax. Stipulated. Board members concur.

2006-M-1058, 2006-M-1091, 2006-M-1092

Seaway Plaza Ltd. V. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Berea City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2006-H-1168 Daniel S. German v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Stipulated. Board members concur.

2006-T-1199, 2006-T-1200

Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Oakwood Business Park, LLC. Real Property Tax. Dismissed. Board members concur.

2006-M-2135 CAPCO 1998-D7 Office, LLC, an Ohio Limited Liability Company v. Montgomery County Board of Revision, the Montgomery County Auditor and the Kettering City Schools Board of Education. Real Property Tax. Stipulated. Board members concur.

2007-T-137 City of Strongsville v. Richard A. Levin, Tax Commissioner of Ohio. Real Property Tax Exemption. Dismissed. Board members concur.

2007-K-470 Rex D. Horchem v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2007-M-673 Kings Local School District Board of Education v. Warren County Board of Revision, the Warren County Auditor, and Gayle Froehlich. Real Property Tax. Dismissed. Board members concur.

2007-T-1023 Vandalia-Butler City Schools Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor, and James R. & Marilyn D. Brown. Real Property Tax. Dismissed. Board members concur.

MISCELLANEOUS

2003-T-1532 St. Bernard Self-Storage LLC v. Hamilton County Board of Revision, Hamilton County Auditor, and St. Bernard/Elmwood Place School District Board of Education. Real Property Tax. Certification. Board members concur.

2006-V-517 AWHR America’s Water Heater Rentals LLC v. William W. Wilkins, Tax Commissioner of Ohio. Sales Tax. Remand. Board members concur.

2006-B-671 Rockford Homes, Inc. v. Delaware County Board of Revision, Delaware County Auditor, and the Olentangy Local Schools Board of Education. Remand. Board members concur.

2006-M-918 C.R. Bard, Inc. and Davol, Inc. v. Richard A. Levin, Tax Commissioner of Ohio. Corporate Franchise Tax. Remand. Board members concur.

2007-H-241 Solon City School District Board of Education v. William W. Wilkins, Tax Commissioner of Ohio. Exemption. Remand. Board members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2006-M-1266, 2007-M-922

Veard Cambridge, Ltd. v. Guernsey County Board of Revision and the Guernsey County Auditor. Real Property Tax. Finding jurisdiction proper and consolidating appeals.

2006-A-1270 Fred W. and Suzanne Fields v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Granting request to withdraw as counsel of record and granting motion to admit counsel pro hac vice.