OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. FRIDAY

December 21, 2007

 

MERIT DOCKET

 

2006-T-1007          Carl R. Wagenknecht, Jr. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-A-1074         Copley-Fairlawn City School District Board of Education v. Summit County Board of Revision, Summit County Fiscal Officer, and OS Realty, Inc.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

2006-T-1162          Damian L. Andwan v. Hamilton County Board of Revision and Hamilton County Auditor.  Real Property Tax.  Value found.  Board members concur.  

 

2006-A-1484         Dale and Sandy Pritchard, Rexford and Joanne Stull, John and Harriet Parker, Clark and Sheila Swank, Becky Flynn, Robert and Deanna Snyder, Rodney and Nancy Snyder, Mark and Suzanne Beal, Donald and Deborah Taylor, Kaylene Shortridge, Carl Looney, Hank and Laurie Fultz, Chad and Melissa C[a]udill, Lawrence and Hollie Snow, Michael and Joanne Lifer, Nicole Temple, Lois Temple, David Reamsnider, Joseph and Rachelle McDonald, and Gary and Tonya Green v. The Village of Butler Income Tax Board of Appeals.  Municipal Income Tax.  Village of Butler Income Tax Board of Appeals affirmed.  Board members concur. 

 

2006-Z-1499          Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and John D. Spielberger, dba JDS Properties.  Real Property Tax.  Value found.  Board members concur. 

 

2006-V-1619         Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor, and First Choice Rental Properties LLC.  Value found.  Board members concur. 

 

2007-T-176            James E. and Verna K. Gibson v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2007-H-529           Jeffery S. Nowak v. Lucas County Board of Revision and the Lucas County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2007-V-1177         Robert A. Mossing v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2006-Z-335, 2007-Z-773

                                 Victor C. Hull, Agent for Maple Leaf Expansion, Inc. v. Mahoning County Board of Revision, Mahoning County Auditor, and Canfield Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-B-426            1535 Archer Road Corporation, an Illinois Corp., nka 1717 Ninth Street, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-T-1341          Perrysburg Market Place LLC and Panera LLC v. Wood County Board of Revision and Wood County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-T-433            Southeastern Local School District Board of Education v. Clark County Board of Revision, Clark County Auditor, and Robert Thomas Tehan.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-V-472            Bruce Ledger v. Butler County Board of Revision and the Butler County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-A-620 through 2007-A-626

                                 Streetsboro City School District Board of Education v. Portage County Board of Revision, Portage County Auditor, and McCracken Development LLC.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-V-915            RRR Ohio LLC & WBR Ohio LLC v. Lake County Board of Revision and the Lake County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2005-B-1467, 2005-B-1468

                                 Akron General Medical Center v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Remand.  Board members concur. 

 

2006-T-261            Hartzell Hardwoods, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Property Tax.  Remand.  Board members concur. 

 

2006-A-971, 2006-A-974, 2006-A-975

                                 Mayfield City School District Board of Education and Stone Creek Homes, LLC v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Correcting stipulation.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2006-Z-1397          Wanda E. Vernon v. Knox County Board of Revision and Knox County Auditor.  Real Property Tax.  Granting motion to withdraw as counsel. 

 

2006-A-1820, 2007-A-1025

                                 CS Hotels Ltd. Partnership and Board of Education of the Northridge Local Schools v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Consolidated.

 

2007-H-150, 2007-H-1179

                                 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.  Consolidated.

 

2007-V-481            Newark City Schools Board of Education v. Licking County Board of Revision, Licking County Auditor, and Avant Company.  Real Property Tax.  Denying motion to compel. 

 

2007-H-549           James B. Habuda v. Mahoning County Board of Revision and the Mahoning County Auditor.  Real Property Tax.  Finding jurisdiction. 

 

2007-V-885            Weastec, Inc. v. Highland County Board of Revision and the Highland County Auditor.  Real Property Tax.  Denying motion for summary judgment and granting motion to compel. 

 

2007-V-1079, 2007-V-1312

                                 Springfield Local Schools Board of Education and Second Berkshire Properties LLC v. Lucas County Board of Revision, and the Lucas County Auditor.  Real Property Tax.  Consolidated. 

 

2007-M-1551, 2007-M-1552

                                 Colton Enterprises, Inc. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Solon City School District Board of Education.  Real Property Tax.  Consolidated.