OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. FRIDAY

December 14, 2007

 

MERIT DOCKET

 

2005-M-1683        Northeast Ohio Psychiatric Institute v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Tax Commissioner affirmed.  Board members concur.

 

2006-B-708            545 South Walnut, LLC v. Coshocton County Board of Revision and Coshocton County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2006-K-871, 2006-K-872, 2006-K-873, 2006-K-875, 2006-K-876

                                 Rex Overstreet v. Hamilton County Board of Revision and the Hamilton County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2007-V-260            Randal Almendinger v. Richard Levin, Tax Commissioner of Ohio.  Employer Withholding Tax.  Appeal dismissed.  Board members concur.

 

2007-T-934            Jeffrey S. and Mary Jo Netherland v. Richard A. Levin, Tax Commissioner of Ohio, and the Lorain County Auditor.  Real Property Tax Exemption. Appeal dismissed.  Board members concur.

 

 

DISMISSALS AND STIPULATIONS

 

2005-Z-657            Raintree Golf LLC v. Pickaway County Board of Revision and Pickaway County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-V-1451, 2005-V-1452

                                 Dornoch Ltd. and Dornoch II Ltd. v. Medina County Board of Revision, Medina County Auditor, and the Highland Local School District Board of Education.  Real Property Tax.  Stipulated.   Board members concur.

 

2005-B-1569 thru 2005-B-1573

2005-B-1671, 2006-B-2189

                                 Owner as of 1/1/03: 1800 Euclid Building Ltd. and 1800 Euclid Hospitality Group LLC (New Owner as of 8/8/05) and Land Owner Phyllis P. Peckham and Building Owner as of 1/1/03: 1800 Euclid Building Ltd. and 1800 Euclid Hospitality Group, LLC (New Owner as of 8/8/05) and Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-V-1742         K&H Real Estate, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-Z-45              Perry Payne Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-A-722            The 1886 Co., Ltd, An Ohio LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Heights/University Heights City School District Board of Education.  Real Property Tax.  Stipulated. 

                                 Board members concur.

 

2006-A-723            The 1886 Company, Ltd., An Ohio LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Heights/University Heights City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-V-917            GCM Group, LLC v. Montgomery County Board of Revision, and the Montgomery County Auditor.  Real Property Tax.  Dismissed.    Board members concur.

 

2006-A-1173         Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Capital City Housing, LLC.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-V-1392         Stonecrest Limited Partnership v. Jackson County Board of Revision, and the Jackson County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-Z-1396          Wellston Villa Limited Partnership v. Jackson County Board of Revision and Jackson County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-T-2157, 2006-T-2158

                                 Deagle-Anderson Development Co. v. Montgomery County Board of Revision, Montgomery County Auditor, and the Board of Education of the Huber Heights City Schools District.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-A-416            James A. Skuly v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-V-464            Walter Prus v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-K-568, 2007-K-569

                                 William R. Hansen v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-V-579            Rebecca L. Wegrzyn v. Lucas County Board of Revision, and the Lucas County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-V-630            Keith T. Brandt v. Lake County Board of Revision and the Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-A-809            H.J. Heinz Company LP v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Property Tax.  Dismissed.  Board members concur.

 

2007-Z-825            Cincinnati School District, Board of Education v. Hamilton County Board of Revision and Hamilton County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-B-881            Chatura and Kempsagar Ravishankar v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-A-910            Time Warner Cable Information Services (Ohio) LLC v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Property Tax.  Dismissed.  Board members concur.

 

2007-B-942            Rob Ready v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-Z-1033, 2007-Z-1127

                                 Hudson Drive Properties and Hudson City School District Board of Education v. Summit County Board of Revision and Summit County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-T-1180          Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and 620 Frankfort, LLC.  Real Property Tax.  Dismissed.  Board members concur.

 

 

MISCELLANEOUS

 

2006-V-297            Blanchard Valley Health Association and Blanchard Valley Continuing Care v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Remand.   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. Vacating Decision and Order on Motion for Reconsideration and Ordering Appellant to Show Cause.  Real Property Tax.  Board members concur.

 

2006-T-1106          Lincoln Electric Company v. Richard A. Levin, Tax Commissioner of Ohio.  Use Tax.  Remand.  Board members concur.

 

2007-V-132            DTE Buckeye, LLC v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Remand.  Board members concur.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2006-B-1369         Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Roland and Blanca Evans.  Real Property Tax.  Approving Appellant’s Hearing Waiver and Providing Appellees an Opportunity to Request a Hearing Upon the Merits.

 

2006-T-1706          Board of Education for the Toledo Public Schools v. Lucas County Board of Revision, Lucas County Auditor, and Vincent Stewart.  Real Property Tax.  Requiring Property Owner to Show Cause and to Supplement Record.

 

2007-Z-1081, 2007-Z-1313

                                 Board of Education for Maumee City Schools and Second Berkshire Properties, LLC v. Lucas County Board of Revision and Lucas County Auditor.  Real Property Tax.  Consolidating Appeals.

 

2007-Z-1181, 2007-Z-1182

                                 Denis M. & Carey A. Morrissey v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Metropolitan School District.  Real Property Tax.  Consolidating Appeals.

 

2007-A-1246, 2007-A-1371

                                 Elden Properties Limited Partnership v. Erie County Board of Revision and Erie County Auditor.  Real Property Tax.  Consolidating Appeals.

 

2007-A-1250, 2007-A-1369

                                 Elden Properties Limited Partnership v. Erie County Board of Revision and Erie County Auditor.  Real Property Tax.  Consolidating Appeals.

 

2007-T-1402, 2007-T-1471

                                 Mentor Exempted Village School District Board of Education, and Mentor Heisley Racquet Club v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Consolidating Appeals.

 

*Previously issued