OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

12:00 P.M. Tuesday

August 19, 2008

 

MERIT DOCKET

 

2006-N-289, 290   Cox Jr & Bacher R et al – Trs v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2006-N-1422         PVS, Limited v. Delaware County Board of Revision, Delaware County Auditor, and Delaware County Board of Education.  Real Property Tax.  Value found.  Board members concur.

 

2006-N-1813         Bernard J. Schick v. Licking County Board of Revision and Licking County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2007-N-79              Ronald A. Jacobs v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2007-A-309            Fahmy ElDabh v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Value found.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap concurring separately.

 

2008-Z-1006          Matthew F. Dennett v. Richard A. Levin, Tax Commissioner of Ohio.  School District Income Tax.  Dismissed – Lack of Jurisdiction.  Board members concur.

 

 

DISMISSALS AND STIPULATIONS

 

2006-Z-647            BRE/ESA Properties, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and North Olmsted City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-Z-1594          Board of Education for the Mayfield City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Vila Serena, Inc.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-A-2226, 2392

                                 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Ernest J. Toth, Trustee.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-A-2252         AREC 1, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Heights/University Heights City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-T-2342          OHI Asset II (OH), LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and East Cleveland City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-V-2384         Ashton Woods Apartments, Ltd. v. Franklin County Board of Revision, Franklin County Auditor, and the Westerville City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-R-193            Reynoldsburg City School District Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and HD Development of Maryland, Inc.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-T-229            Anthony J. and Patricia A. DePaola v. Lorain County Board of Revision and Lorain County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-A-284            1200/1216 Pratt Limited Partnership et al v. Seneca County Board of Revision and Seneca County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-H-300           Dennis and Marilyn Butler v. Cuyahoga County Board of Revision, and the Cuyahoga County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-V-415            Judith W. Nunn v. Lorain County Board of Revision, and the Lorain County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-M-668           Ronald Gennert v. Lake County Board of Revision and the Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-A-950            Tierra Solutions, Inc. v. Lake County Board of Revision, Lake County Auditor, and Fairport Harbor Exempted Village School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-A-951            Tierra Solutions, Inc. v. Lake County Board of Revision, Lake County Auditor, and Fairport Harbor Exempted Village School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-V-1069         Villa on the Lake, Ltd. v. Erie County Board of Revision, Erie County Auditor, and the Huron City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-M-1274        Board of Education for the Cleveland Heights-University Heights City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Arec 1, LLC.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-T-1318          Robert McDonald, Sr. v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-R-143            TIC OCC Fuller 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-355            John D. Powers and Mary P. Powers v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-M-554           Aleksandr Tsirulnik v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur.

 

 

MISCELLANEOUS

 

2005-B-638            Board of Education of the Dublin City Schools v. Franklin County Board of Revision, Franklin County Auditor, and UA Professional Center LLC.  Real Property Tax.  Certification and Order.  Board members concur.

 

2005-B-730            Knickerbocker Properties Inc. XLII v. Delaware County Board of Revision, Delaware County Auditor, and Olentangy Local Schools Board of Education.  Real Property Tax.  Certification and Order.  Board members concur.  

 

2006-B-48              Sylvania Church of God v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Exemption Tax.  Certification and Order.  Board members concur.

 

2006-B-2334         BJ Building Company LLC v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Remanding Appeal.  Board members concur.

 

2006-T-2353          SCIO Limited, a Limited Partnership v. Harrison County Board of Revision and Harrison County Auditor.  Real Property Tax.  Remanding Appeal.  Board members concur.

 

2007-H-12              Dardinger Family Trust v. Franklin County Board of Revision, Franklin County Auditor, and Westerville City School District Board of Education.  Real Property Tax.  Granting Motion to Intervene and Extending Discovery Period.  Board members concur.

 

2007-R-223            William E. Thompson v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax – Withholding.  Remanding Appeal.  Board members concur.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2006-Z-1839*       Island Southeast West Chester LLC v. Butler County Board of Revision, Butler County Auditor, and Lakota Local School District Board of Education.  Real Property Tax.  Overruling Motion to Dismiss.

 

2007-H-198           Board of Education of the Westerville City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Credit Suisse Leasing 92 A, LLP.  Real Property Tax.  Denying Motion to Quash Subpoena.

 

2007-V-481, 482, 484

                                 Board of Education of the Newark City Schools v. Licking County Board of Revision, Licking County Auditor, Garry McAnally, Avant Company, and Thirty-Five South Park Place Partners.  Real Property Tax.  Consolidating Appeals for Hearing Purposes.

 

2007-H-566           Trinity Fellowship Church, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Denying Motion to Compel. 

 

2007-N-1722, 1723, 1727

                                 Washington Local Schools Board of Education v. Lucas County Board of Revision and Lucas County Auditor.  Real Property Tax.  Denying Motions to Dismiss.

 

2008-B-123, 140   Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and OSF Properties, Inc.  Real Property Tax.  Consolidating Appeals.

 

2008-M-358           KEMBA Financial Credit Union, Inc. v. Franklin County Board of Revision, the Franklin County Auditor, and Board of Education of the Columbus City School District.  Real Property Tax.  Compelling Discovery.

 

2008-M-359           KEMBA Financial Credit Union, Inc. v. Franklin County Board of Revision, the Franklin County Auditor, and Board of Education of the Southwestern City School District.  Real Property Tax.  Compelling Discovery.

 

2008-M-360           KEMBA Financial Credit Union, Inc. v. Franklin County Board of Revision, the Franklin County Auditor, and Board of Education of the Columbus City School District.  Real Property Tax.  Compelling Discovery.

 

2008-R-417 thru 448, 450 thru 474

                                 State Automobile Mutual Insurance Company v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City Schools Board of Education.  Real Property Tax.  Consolidating Appeals. 

 

2008-A-481            C-Store Realty I, LLC v. Franklin County Board of Revision, Cuyahoga County Auditor, and the Bedford Board of Education.  Real Property Tax.  Compelling Discovery.

 

2008-V-593            Rameen Aryana and Nayyer Varghai v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Requiring Appellants to Show Cause.

 

2008-V-770            Karren Y. Washington v. Lorain County Board of Revision and the Lorain County Auditor.  Real Property Tax.  Requiring Appellant to Show Cause and Directing Auditor to Certify Statutory Transcript.

 

2008-B-776            York Temple Country Club v. Franklin County Board of Revision, Franklin County Auditor, and Worthington City Schools Board of Education.  Real Property Tax.  Staying Proceedings.

 

2008-M-1107 thru 1124, and 1134

                                 Ray Timberman v. Clark County Board of Revision and the Clark County Auditor.  Real Property Tax.  Requiring Appellant to Show Cause; and Seeking Statutory Transcript from Clark County Auditor.

 

2008-V-1205         Melvin J. Stachura, Sr. v. Lucas County Board of Revision and the Lucas County Auditor.  Real Property Tax.  Requiring Appellant to Show Case and Directing Auditor to Certify Statutory Transcript.

 

2008-M-1212        Dean & Michelle Arndt v. Lorain County Board of Revision and the Lorain County Auditor.  Real Property Tax.  Requiring Appellants to Show Cause; and Seeking Statutory Transcript from Lorain County Auditor. 

 

* Issued Previously