ANNOUNCEMENT OF DECISIONS AND
ORDERS
12:00 P.M. Tuesday
August 12, 2008
2006-A-320 Sonnet
Investments, LLC, a California LLC and Circuit City Stores, Inc. v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, and Warrensville Heights
Board of Education. Real Property
Tax. Value found. Board members concur.
2006-R-475 Wentwood
Nantucket I, LP v.
2006-B-1410 HK
New Plan Exchange Property Owner II, LLC v. Hamilton County Board of Revision,
Hamilton County Auditor, and Cincinnati School District Board of
Education. Real Property Tax. Value found.
Board members concur.
2006-H-2152 Ballantrae
Investments, LLC v. Hamilton County Board of Revision, Hamilton County Auditor,
and the Cincinnati School District Board of Education. Real Property Tax. Value found.
Board members concur.
2007-A-615 Board
of Education of the Columbus City Schools v. Franklin County Board of Revision,
Franklin County Auditor, and Richard Boettcher.
Real Property Tax. Value found. Board members concur.
2007-A-1156 Thomas
M. & Gale M. Marcelli v. Stark County Board of Revision, Stark County
Auditor, and Fairless Local School Districk Board of Education. Real Property Tax. Value found.
Board members concur.
2007-A-1227 Dirk
C. Grizzle v. Franklin County Board of Revision and Franklin County
Auditor. Real Property Tax. Remanded with instructions. Board members concur.
2008-V-611 Sean
B. Norman v. Richard A. Levin, Tax Commissioner of Ohio. Personal Income Tax. Dismissed—lack of jurisdiction. Board members concur.
2006-B-618 Ashland City School District Board
of Education v. Ashland County Board of Revision, Ashland County Auditor, and
the Ashland City School District Board of Education. Real Property Tax. Stipulated.
Board members concur.
2006-B-961 Saybrook Elderly Limited Partnership
v. Ashtabula County Board of Revision, Ashtabula County Auditor, and the
Ashtabula Area City Schools Board of Education.
Real Property Tax. Stipulated. Board members concur.
2006-B-962 Saybrook Elderly II Limited
Partnership v. Ashtabula County Board of Revision, Ashtabula County Auditor,
and the Ashtabula Area City Schools Board of Education. Real Property Tax. Stipulated.
Board members concur.
2006-B-2147 Sycamore Community District, Board of
Education v. Hamilton County Board of Revision, Hamilton County Auditor, and
BRE/Homestead Portfolio, LLC. Real
Property Tax. Stipulated. Board members concur.
2006-T-2322 Charles A. and Cynthia L. Calanni v.
Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Lakewood Board
of Education. Real Property Tax. Stipulated.
Board members concur.
2007-Z-17 OH Retail II LL LLC and Kohl’s
Department Stores, Inc. v. Hamilton County Board of Revision, Hamilton County
Auditor, and Board of Education, Sycamore Community School District. Real Property Tax. Dismissed.
Board members concur.
2007-M-53 Janns Northbrook 3 LLC v. Butler
County Board of Revision, the Butler County Auditor, and the Lakota Local
School District Board of Education. Real
Property Tax. Stipulated. Board members concur.
2007-V-151 YMCA of Wooster v. Richard A. Levin,
Tax Commissioner of Ohio. Real Property
Tax Exemption. Dismissed. Board members concur.
2007-B-187 Danny Ray Pack v. Lorain County
Board of Revision and Lorain County Auditor.
Real Property Tax.
Dismissed. Board members
concur.
2007-B-1034 McDonalds Corp. v. Erie County Board of
Revision, Erie County Auditor, and the Sandusky City School District Board of
Education. Real Property Tax. Stipulated.
Board members concur.
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. Stipulated.
Board members concur.
2007-B-1198 Willoughby-Eastlake City School
District Board of Education v. Lake County Board of Revision and the Lake
County Auditor. Real Property Tax. Dismissed.
Board members concur.
2007-B-1270 William H. Murfey v. Lake County Board
of Revision and Lake County Auditor. Real
Property Tax. Stipulated. Board members concur.
2007-V-1295 Belmont Housing Partners Ltd. vs.
Belmont County Board of Revision and the Belmont County Auditor. Real Property Tax. Stipulated.
Board members concur.
2007-T-1296 Belmont Housing Partners Ltd. vs.
Belmont County Board of Revision and the Belmont County Auditor. Real Property Tax. Stipulated.
Board members concur.
2007-T-1460 Bridget and Martin Welter v. Lake
County Board of Revision and Lake County Auditor. Real Property Tax. Stipulated.
Board members concur.
2007-B-1473 Sanford Halpert, Trustee v. Lake County
Board of Revision, Lake County Auditor, and Riverside Local School District
Board of Education. Real Property
Tax. Stipulated. Board members concur.
2007-B-1568 Board of Education of the Columbus City
School District v. Franklin County Board of Revision, Franklin County Auditor,
and 533 North Park, LLC. Real Property
Tax. Stipulated. Board members concur.
2007-B-1626 Robert L. Darby v. Lake County Board of
Revision and Lake County Auditor. Real
Property Tax. Stipulated. Board members concur.
2007-B-1675 Frank Coffelt and Maruska Coffelt v.
Lake County Board of Revision and Lake County Auditor. Real Property Tax. Stipulated.
Board members concur.
2007-B-1700 Euclid City School District Board of
Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and
Envirotest Systems Corp. Real Property
Tax. Stipulated. Board members concur.
2007-M-1759 Vidya S. Mehta and Vijay K. Dawar v.
Lucas County Board of Revision and the Lucas County Auditor. Real Property Tax. Dismissed.
Board members concur.
2008-B-204 Westerville City Schools Board of
Education v. Franklin County Board of Revision, Franklin County Auditor, and
Banc One Management Corp. and JP Morgan Chase NA. Real Property Tax. Dismissed.
Board members concur.
2008-N-687 Mary Coyne Investments LLC v.
Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland
Municipal School District Board of Education.
Real Property Tax.
Dismissed. Board members
concur.
2008-B-692 Mary Coyne Investments LLC v.
Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland
School District Board of Education. Real
Property Tax. Dismissed. Board members concur.
2004-A-1202,
2004-A-1203
Medallion
Group, Ltd. v. Delaware County Board of Revision, Delaware County Auditor, and
the Board of Education of the Westerville City Schools. Real Property Tax. Certification. Board members concur.
2006-T-2309 Ohio Environmental Development Ltd.
Partnership v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Remand.
Board members concur.
2006-T-2310
2007-T-159 Southwestern Baptist Association v.
Richard A. Levin, Tax Commissioner of Ohio.
Real Property Tax Exemption.
Remand. Board members concur.
2007-B-457 Premcor Refining Group, Inc. v.
Richard A. Levin, Tax Commissioner of Ohio.
Use Tax. Remand. Board members concur.
INTERIM ORDERS ISSUED BY
ATTORNEY EXAMINERS
2006-T-730 Funtime,
Inc. v. William W. Wilkins, Tax Commissioner of
2006-B-1217 Lorain-Mazel 138, LLC v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor, and Cleveland Municipal School District Board of
Education. Real Property Tax. Denying motion for merit hearing.
2006-B-1296 Vertis, Inc. v. Richard A. Levin, Tax Commissioner of
Ohio. Real Property Tax. Placing appeal on inactive status.
2006-A-2291 WEC 2000A-39 LLC v. Licking County Board of Revision,
Licking County Auditor, and Board of Education of the Newark City Schools
District. Real Property Tax. Denying motion to quash.
2007-Z-210* Board of Education of the Columbus
City Schools v. Franklin County Board of Revision, Franklin County Auditor, and
Alfred J. Ehrlich. Real Property
Tax. Granting application to appear pro
hac vice.
Coral
Market Square Ltd. Partnership and Hirt Family Investments Ohio Ltd.
Partnership/Hirt Family Investments Ltd. Partnership v. Portage County Board of
Revision, Portage County Auditor, and Streetsboro City School District Board of
Education. Real Property Tax. Granting motion to consolidate appeals.
2007-Z-856 Shashikant
P. Shah v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Requiring appellant to show cause.
2007-A-1104 Daniel G. Roth v. Erie County Board of Revision and Erie
County Auditor. Real Property Tax. Retaining jurisdiction.
2008-Z-169 Chris
& Maryann Goebel v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Requiring appellants to show cause.
Board
of Education of Springfield City School District v. Richard A. Levin, Tax
Commissioner of Ohio. Real Property Tax
Exemption. Consolidating appeals and
requiring parties to show cause.
2008-B-591, 2008-B-592, 2008-B-616
Berea
City School District Board of Education v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor, and Eastland Industrial Properties. Real Property Tax. Consolidated.
2008-B-926 Francis
White TR FBO K W v. Richard Levin, Tax Commissioner of Ohio. Pass-Through Entity Tax. Requiring appellant to show cause.
2008-B-1021 George & Fern Parent v. Richard A. Levin, Tax
Commissioner of Ohio. Personal Income
Tax. Requiring appellants to show
cause.
2008-M-1042, 2008-M-1046, 2008-M-1047
Pearl
Mohawk, LLC and Berea City School District Board of Education v. Cuyahoga
County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidating appeals.
2008-Z-1061, 2008-Z-1065, 2008-Z-1135
Berea City
School District Board of Education and City of Cleveland (owner, ground lessor)
and Hopkins Partners an Ohio General Partnership owner of lease hold estate v.
Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Granting motion to consolidate appeals.
2008-B-1096 Anne
McDonald v. Richard Levin, Tax Commissioner of Ohio. School District Income Tax Penalty
Abatement. Requiring appellant to show
cause.
*Issued Previously