OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. Tuesday

July 29, 2008

 

MERIT DOCKET

 

2006-Z-1237          Gene & Barbara Huch v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-M-1249        Heath City Schools Board of Education v. Licking County Board of Revision and the Licking County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-N-1386         Cyril Buckley v. Hamilton County Board of Revision and Hamilton County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-B-1647         Metropolitan Life Ins. Co. v. Montgomery County Board of Revision, Montgomery County Auditor and Miamisburg City School District Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2006-B-2328         Fischer, Christopher, TRS v. Hamilton County Board of Revision and the Hamilton County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2007-N-414           James Helfrich v. Licking County Board of Revision and Licking County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2007-Z-591            Kerry A. Puhl v. Lucas County Board of Revision and Lucas County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2008-R-695            Susan Chmura Barreca v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  BOR affirmed.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2006-R-1180         KSB II, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Mayfield City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-M-1344        Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Walter & Karin Laich.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-M-1346        Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Walter & Karin Laich.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-M-2099, 2006-M-2101

                                 Bedford Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Salemi/Redi-Wash Family Ltd.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-V-2121         Basara LLC v. Hamilton County Board of Revision, Hamillton County Auditor, and the Northwest Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-M-2168        Country Brooke Apartments, Ltd. v. Montgomery County Board of Revision, the Montgomery County Auditor, and the Board of Education of the Northridge Local Schools District.  Real Property Tax.  Stipulated.  Board members concur.  

 

2006-H-2320         Charles A. Calanni v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Lakewood Board of Education.  Real Property Tax.  Stipulated.  Board members concur.  

 

2006-A-2332         Highland Associates Limited Partnership v. Hamilton County Board of Revision, Hamilton County Auditor, and the Cincinnati School District, Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-V-511            Anna Associates Limited Partnership v. Shelby County Board of Revision, and the Shelby County Auditor.  Real Property Tax.  Stipulated.  Board members concur.  

 

2007-H-590           Kenneth and Marie Panzarella v. Lake County Board of Revision, and the Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-A-631 through 2007-A-639

                                 Lawrence & Frances Kelley, Trustees v. Mahoning County Board of Revision and Mahoning County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-R-696            Sue Holloway v. Warren County Board of Revision and Warren County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-V-1184, 2007-V-1185

                                 Kurt W. West and Larry Keener v. Lake County Board of Revision and the Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-V-1347         Northgate Partners, LLC v. Hamilton County Board of Revision, and the Hamilton County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-R-449            State Automobile Mutual Insurance Company v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City Schools Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2008-N-964           Mark A. Rosner v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2004-T-187, 2004-T-188

                                 DaimlerChrysler Corporation v. William W. Wilkins, Tax Commissioner of Ohio.  Use Tax.  Certification.  Board members concur. 

 

2005-A-1108         Powderhorn Country Club LLC v. Lake County Board of Revision, Lake County Auditor, and Madison Local School District Board of Education.  Real Property Tax.  Certification.  Board members concur. 

 

2005-V-1147         Caraustar Paperboard Corporation v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Clarifying decision and order issued July 8, 2008.  Board members concur. 

 

2006-V-1721         Old Dominion Truck Leasing v. Richard A. Levin, Tax Commissioner of Ohio.  Use Tax.  Remand.  Board members concur. 

 

2007-R-183            Frantz Ward, LLP v. William W. Wilkins, Tax Commissioner of Ohio.  Use Tax.  Remand.  Board members concur. 

 

2007-Z-186            Spirit of America National Bank v. Richard A. Levin, Tax Commissioner of Ohio.  Corporation Franchise Tax.  Remand.  Board members concur. 

 

2007-Z-266            Cleveland Clinic Foundation v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Remand.  Board members concur. 

 

2008-R-93              United Parcel Service, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Corporate Franchise Tax.  Remand.  Board members concur. 

 

2008-M-112           Lea Samsal v. Richard A. Levin, Tax Commissioner of Ohio.  School District Income Tax.  Remand.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2007-M-101           Couple to Couple League International, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax.  Granting motion for extension of time.

 

2007-Z-1043          DOTRS, LLC v. Summit County Board of Revision, Summit County Fiscal Officer, and Nordonia Hills City School District Board of Education.  Real Property Tax.  Granting motion to compel discovery. 

 

2008-Z-478            Mary Ann and Jerome H. Sourek v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Granting motion to extend discovery period. 

 

2008-M-808           Nicholas Alexander v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Requiring appellant to show cause. 

 

2008-R-809            Christian and Mary Pawar v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Requiring appellants to show cause and ordering board of revision to file statutory transcript. 

 

2008-R-925            Summit Painting v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax—Employer Withholding.  Requiring appellant to show cause and ordering tax commissioner to file statutory transcript. 

 

2008-Z-1006          Matthew F. Dennett v. Richard A. Levin, Tax Commissioner of Ohio.  School District Income Tax.  Requiring appellant to show cause.