OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

12:00 P.M. Tuesday

August 5, 2008

 

MERIT DOCKET

 

2006-N-870           Centerville-Washington Park District, AKA Washington Township Park District v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Tax Commissioner Reversed.  Board members concur.

 

2006-M-1628        John Tarantino v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the Bexley City Schools District.  Real Property Tax.  Value found.  Board members concur.

 

2007-A-860            Sharon & Ray Mazur v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Value found.  Mr. Eberhart and Mr. Dunlap concur.  Ms. Margulies dissents, in part.

 

2007-A-1025         Board of Education of the Northridge Local Schools (Montome [sic] v. Montgomery County Board of Revision, Montgomery County Auditor, and CS Hotels Ltd. Partnership.  Real Property Tax.  Remanded with instructions.  Board members concur.

 

 

DISMISSALS AND STIPULATIONS

 

2006-H-1595         Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Landerhaven Executive Center Limited Partnership.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-A-1755, 2006-A-1765, 2006-A-1766

                                 Hirt Family Investments, Ltd., and Strongsville Board of Education and the City of Strongsville v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-H-249           Dave Dennis, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Property Tax.  Dismissed.  Board members concur.

 

2007-H-250           Dave Dennis Dodge, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Property Tax.  Dismissed.  Board members concur.

 

 2007-V-251, 2007-V-252

                                 42 Shangai Realty Corp. v. Franklin County Board of Revision, the Franklin County Auditor, and the Grove City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-T-471            Ronald M. and Mary Lou Kovach v. Lorain County Board of Revision and Lorain County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-M-1015        Tom Kubit and Stacey Deck v. Lucas County Board of Revision and the Lucas County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-N-487           Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Landerhaven Executive Center Limited Partnership.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-A-825            Board of Education for the Mentor Exempted Village School District v. Lake County Board of Revision, Lake County Auditor, and LRC Mentor Investors, LLC.  Real Property Tax.  Dismissed.  Board members concur.

 

2008-N-1055         Salem City School District Board of Education v. Columbiana County Board of Revision, Columbiana County Auditor, and Steven D. Shankel.  Real Property Tax.  Dismissed.  Board members concur.

 

 

MISCELLANEOUS

 

2004-M-380, 2004-M-1283

                                 Shiloh Automotive, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Certification and Order.  Board members concur.

 

2006-V-327            Brooklyn City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Brooklyn Corporate Center, LLC.  Real Property Tax.  Granting Motion to Quash Subpoenas and Denying Motion for En Banc Hearing.  Board members concur.

 

2006-H-836, 2007-H-466

                                 Citibank Federal Savings Bank v. William W. Wilkins, Tax Commissioner of Ohio.  Corporation Franchise Tax.  Remanding Appeals.  Board members concur.

 

2006-H-2155         Trotwood City v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Remanding Appeal.  Board members concur.

 

2007-A-62              Benjamin Cran v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Certification and Order.  Board members concur.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2007-A-127            John J. & Ann S. Kean v. Hamilton County Board of Revision and Hamilton County Auditor.  Real Property Tax.  Retaining Jurisdiction.

 

2007-M-976           Global Enterprises Realty Corporation v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the East Cleveland City School District Board of Education.  Real Property Tax.  Requiring Appellant to Show Cause.

 

2007-A-1237         VSP & SVP Inc. v. Erie County Board of Revision, Erie County Auditor, and Perkins Local School District Board of Education.  Real Property Tax.  Denying Motion to Compel.

 

2008-H-942           Chemical Solvents, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Property Tax.  Requiring Appellant to Show Cause.

 

2008-N-730, 2008-N-731, 2008-N-732, 2008-N-733

                                 Susan J. Shvartz v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Requiring Appellant to Show Cause and Ordering Board of Revision to Supplement Statutory Transcript.