OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. Tuesday

July 22, 2008

 

MERIT DOCKET

 

2006-B-863            Graoch Associates #50 LP v. Franklin County Board of Revision, Franklin County Auditor and Columbus City Schools Board of Education.  Real Property Tax.  Value found.  Board members concur.

 

2006-M-1153, 1169

                                 Brecksville-Broadview Heights Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Atrium 3505, LLC.  Real Property Tax.  Value found.  Board members concur.

 

2006-V-1197         Bradford Nickels v. Montgomery County Board of Revision and the Montgomery County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2006-V-1368         Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Schoolhouse Finance, LLC.  Real Property Tax.  Value found.  Board members concur.

 

2006-V-1497         Bernard J. Bonosky v. Montgomery County Board of Revision and the Montgomery County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2006-K-1598         J.S. Davis Co. v. Montgomery County Board of Revision, the Montgomery County Auditor, and the Board of Education of the West Carrolton City Schools District.  Real Property Tax.  Value found.  Board members concur.

 

2006-T-2241          Board of Education for the Parma City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Ida Handy.  Real Property Tax.  Value found.  Board members concur.

 

2006-T-2242          Board of Education for the Parma City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Ida Handy.  Real Property Tax.  Value found.  Board members concur.

 

DISMISSALS AND STIPULATIONS

 

2006-A-566, 567, 568, 569

                                 Strongsville Board of Education and City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Ice Land USA, Ltd.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-H-1240         CPWW Partnership v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-H-1320, 1321

                                 Berea City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and JND-EMJ Berea, Ltd.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-M-1543        Plaza Development Co. v. Franklin County Board of Revision, the Franklin County Auditor, and the Columbus Public Schools Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-T-1579          Brecksville-Broadview Heights Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Southpoint Associates, Ltd.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-H-1764, 1769

                                 Nordonia Hills City School District Board of Education and W.W. Grainger, Inc. v. Summit County Board of Revision and the Summit County Fiscal Officer.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-H-1770         W.W. Grainger, Inc. v. Summit County Board of Revision, Summit County Fiscal Officer, and the Twinsburg Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-Z-2118          Dayton Commerce Ltd. v. Montgomery County Board of Revision, Montgomery County Auditor, and Dayton School District, Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-A-2133, 2134

                                 RAAGA, LLC v. Montgomery County Board of Revision, Montgomery County Auditor, and the Board of Education of the Kettering City Schools District.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-M-188           Cincinnati School District Board of Education v. Hamilton County Board of Revision, the Hamilton County Auditor, and VB Acquisition Company, LLC.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-A-189, 190

                                 As of 1/1/05: Premier Restaurant Management Company; As of 12/5/05: William L. Sota v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Euclid City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-A-456            Baho Corporation v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Dismissed.  Board members concur.

 

2007-H-838           Kathy Kratzenberg v. Lawrence County Board of Revision, and the Lawrence County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-H-839           Kathy Kratzenberg v. Lawrence County Board of Revision, and the Lawrence County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-H-840           Kathy Kratzenberg v. Lawrence County Board of Revision, and the Lawrence County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-H-841           Kathy Kratzenberg v. Lawrence County Board of Revision, and the Lawrence County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-H-842           Kathy Kratzenberg v. Lawrence County Board of Revision, and the Lawrence County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-H-843           Kathy Kratzenberg v. Lawrence County Board of Revision, and the Lawrence County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-H-844           Kathy Kratzenberg v. Lawrence County Board of Revision, and the Lawrence County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-H-943           Lorain MAzel 138 LLC, and Ohio limited liability company v. Lorain County Board of Revision, Lorain County Auditor, and the Elyria City Schools Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-T-985            Columbia Woods Apartments, LLC v. Summit County Board of Revision, Summit County Fiscal Officer, and Norton City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-H-1258         Joseph R. Schauer v. Lake County Board of Revision, and the Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-T-1632          Leads-Windsor Heights, Inc. v. Perry County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-V-1715         General Motors Corporation v. Lucas County Board of Revision, the Lucas County Auditor, and the Washington Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-H-1747         JTM Brooke Park Ltd. v. Lucas County Board of Revision, Lucas County Auditor, and the Springfield Local Schools Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-R-620            Elkrun Board of Trustees v. Richard A. Levin, Tax Commissioner of Ohio. Real Property Tax Exemption.  Dismissed.  Board members concur.

 

2008-H-667           Anna Zak Greenfield v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the South Euclid/Lyndhurst City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

MISCELLANEOUS

 

2005-R-329, 330

                                 Board of Education of the Columbus City Schools and Board of Education of the South-Western City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Max E. Cougill.  Real Property Tax.  Certification and Order.  Board members concur.

 

2006-T-1743          Northridge Local Schools Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor, and Bigel, Ltd.  Real Property Tax.  Correcting Order.  Board members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2006-T-1629, 1809, 1810

                                 Harp Midam Beachwood Hotel Investors, LLC, and Orange City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Partially Quashing Subpoena.

 

2007-T-1188          Vicki L. and Daniel B. Jacobson v. Lake County Board of Revision, Lake County Auditor, and Riverside Local School District Board of Education.  Real Property Tax.  Retaining Jurisdiction.

 

2007-M-1191        Richard E. Herzog v. Lake County Board of Revision and the Lake County Auditor.  Real Property Tax.  Requiring Appellant to Show Cause.

 

2008-N-270, 281, 300

                                 CRE JV Mixed OH 2 Holdings LLC and Charter One Bank, N.A., a national banking association, and Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals.

 

2008-Z-278, 279, 297

                                 First States Investors 4430, LLC and Charter One Bank, N.A., a national banking association and Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals.

 

2008-H-565           Joseph Feuer, Trustee v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Requiring Appellant to Show Cause.

 

2008-V-708, 826, 827

                                 Southgate Towers, LLC, and Bedford Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals.