OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. FRIDAY

December 7, 2007

 

MERIT DOCKET

 

2005-K-1000         Parkside Towers Apartments, an Ohio Partnership (WBR Parkside LLC and RRR Parkside LLC) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Strongsville Board of Education, and City of Strongsville.  Real Property Tax.  Value found.  Board members concur. 

 

2006-M-437           Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Kimco of Ohio, Inc.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

2006-V-727            Dan and Robin Broaddus v. Richland County Board of Revision and the Richland County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-K-766           Karen Thomas v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2006-K-2263         Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Fairchild Management Company.  Real Property Tax.  Value found.  Board members concur.

 

2006-K-2268         Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Rodney M. and Anitra L. Boyt.  Real Property Tax.  Value found.  Board members concur.

 

2006-K-2273         Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Virginia L. Hall.  Real Property Tax.  Value found.  Board members concur.

 

2007-A-882            Linda T. Hardwick v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2007-H-979           Jerome M. Jesiononski v. Ottawa County Board of Revision, the Ottawa County Auditor, and the Port Clinton City School District Board of Education.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2007-A-1018         John P. & Elizabeth L. Schalles v. Lucas County Board of Revision and Lucas County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2006-T-611, 2006-T-719

                                 Westlake Board of Education and Bradley Associates v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-B-1193         Stonebrook Holdings, Ltd. v. Medina County Board of Revision and Medina County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-V-1215         Kinsman Road Ltd. v. Geauga County Board of Revision, the Geauga County Auditor, and the Cardinal Local School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-M-1339        Per Tax Bill: State Savings & Loan Co., nka Key Bank National Association (Key Corp.) v. Wood County Board of Revision and the Wood County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-B-1605         State Road Associates v. Summit County Board of Revision, Summit County Auditor, and the 02 Cuyahoga Fls-Cuy Fls CSD School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-V-2276         Stanley Schwartz-Ohio, LLC/Bernard Schwartz-Ohio, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Mayfield Heights City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-A-314            Scott P. & Carol A. Kenney v. Portage County Board of Revision and Portage County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-V-401            Clarence Hicks and Gwendolyn Hicks v. Lucas County Board of Revision and the Lucas County Auditor.  Real Property Tax.  Stipulated.  Board members concur.   

 

2007-B-506            Leon and Shake Simonoff v. Mahoning County Board of Revision and Mahoning County Auditor.  Real Property Tax.  Stipulated.  Board members concur.   

 

2007-K-602           Rob Ready v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur.   

 

2007-H-803           Donald L. Lucas v. Lucas County Board of Revision and the Lucas County Auditor.  Real Property Tax.  Dismissed.  Board members concur.   

 

2007-B-957            CFP Ltd. V. Summit County Board of Revision, Summit County Auditor, and the 02 Cuy Fls-Cuy Fls CSD School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.   

 

 

MISCELLANEOUS

 

2007-B-816            Lisa T. Willbrand v. Butler County Board of Revision and Butler County Auditor.  Real Property Tax.  Remand.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2006-T-1096, 2007-T-1316

                                 PG Management v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Mentor Exempted Village School District Board of Education.  Real Property Tax.  Consolidated. 

 

2006-B-2265         Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Nightsweats & T-Cells Company.  Real Property Tax.  Approving appellant’s hearing waiver, providing appellees an opportunity to request a hearing upon the merits, and setting briefing schedule. 

 

2007-M-1040        Chad S. Blacklock, Agent, United Paramount Tax Group v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the Dublin City Schools, the Board of Education of the Gahanna-Jefferson City Schools, and the Board of Education of the Columbus City Schools.  Real Property Tax.  Requiring appellant to show cause. 

 

2007-M-1041        Chad S. Blacklock, Agent, United Paramount Tax Group for Clare Requisitions v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the Hilliard City Schools, the Board of Education of the South-Western City Schools, the Board of Education of the Columbus City Schools, the Board of Education of the Dublin City Schools, and the Board of Education of the Whitehall City Schools.  Requiring appellant to show cause. 

 

2007-H-1088 through 2007-H-1091, 2007-H-1382 through 2007-H-1385

                                 WBR Ohio LLC and RRR Ohio LLC v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Consolidated. 

 

2007-V-1128         Daniel’s Leather of Minnesota Inc. v. Richard Levin, Tax Commissioner of Ohio.  Sales Tax.  Requiring appellant to show cause. 

 

2007-A-1357, 2007-A-1359, 2007-A-1360

                                 Springfield City School District Board of Education v. Clark County Board of Revision, Clark County Auditor, Greenlawn Arbors Apartments, LLC, North Park Apartments Springfield, LLC, and North Brook Apartments, LLC.  Real Property Tax.  Denying motion to consolidate. 

 

2007-H-1489         Sherryl Adamic v. Lake County Board of Revision and the Lake County Auditor.  Real Property Tax.  Requiring appellant to show cause and ordering board of revision to certify statutory transcript.