OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

12:00 P.M. Tuesday

August 26, 2008

 

 

MERIT DOCKET

 

2006-A-1107, 2007-A-1514

                                 Steve DiVincenzo v. Lake County Board of Revision, Lake County Auditor, and Willoughby-Eastlake City School District Board of Education.  Real Property Tax.  Value Found.  Board members concur. 

 

2006-M-1253        Board of Education of the Licking Heights Local School District v. Licking County Board of Revision, the Licking County Auditor, and David O’Brien.  Real Property Tax.  Value Found.  Board members concur. 

 

2006-Z-1255          Reginald Nash v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Value Found.  Board members concur. 

 

2006-A-1575         Strongsville Board of Education and the City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Lowes Home Centers, Inc.  Real Property Tax.  Remanded with Instructions.  Board members concur. 

 

2006-A-2207         Euclid City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Shrinidhi, LLC.  Real Property Tax.  Value Found.  Board members concur. 

 

2007-R-293            Alfonso and Juanita Nieves v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Value Found.  Board members concur. 

 

2007-M-451           Jovan Cvijetinovic v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Value Found.  Board members concur. 

 

2007-Z-1414          Westwood Fabrication & Sheet Metal Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Income Withholding Tax.  Dismissed—Lack of Jurisdiction.  Board members concur. 

 

2008-T-519            Janet B. Waggoner v. Erie County Board of Revision and Erie County Auditor.  Real Property Tax.  BOR Affirmed.  Board members concur. 

 

2008-B-527            Janet B. Waggoner v. Erie County Board of Revision and Erie County Auditor.  Real Property Tax.  BOR Affirmed.  Board members concur. 

 

2008-V-801            Wright Towne Properties Associates v. Greene County Board of Revision and the Greene County Auditor.  Real Property Tax.  Dismissed—Lack of Jurisdiction.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2006-H-994, 2006-H-1021

                                 Interstate Properties Limited v. Brunswick City School District Board of Education and Medina County Board of Revision and Medina County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-V-1268         Tri-Cam Properties, LLC v. Lake County Board of Revision, Lake County Auditor, and the Mentor Exempted Village District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-H-1332         Doheny Enterprises LLC v. Wood County Board of Revision and the Wood County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-H-1350, 2008-H-1358

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

 

2006-Z-1552          First National Bank of Akron (FirstMerit Bank, N.A.) v. Summit County Board of Revision, Summit County Fiscal Officer, and Tallmadge City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-Z-1565          Home Depot USA Inc. v. Delaware County Board of Revision, Delaware County Auditor, and Board of Education of the Westerville City Schools District.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-H-1576, 2008-H-588, 2008-H-589, 2008-H-590

                                 Strongsville Board of Education and the City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and OHI Asset II (OH), LLC.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-T-1730          WEC 98H-6 LLC v. Summit County Board of Revision, Summit County Fiscal Officer, and Nordonia Hills City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-T-2175          Garland Industries, Inc., aka The Garland Co., Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-A-2198         Zaremba Brunswick Associates, LLC v. Medina County Board of Revision, Medina County Auditor, and Brunswick City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-A-2204         Zaremba Brunswick Associates, LLC v. Medina County Board of Revision, Medina County Auditor, and Brunswick City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-H-2208         Euclid City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and CNL Net Lease Funding 2003, LLC.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-M-305           The Fifth Third Bank v. Greene County Board of Revision and the Greene County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-A-627            Streetsboro City School District Board of Education v. Portage County Board of Revision, Portage County Auditor, and Geis Family Ltd.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-V-1111         Elyria Savings & Trust National Bank 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-1126        William A. & Carolyn Wetzel v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-Z-1470          Thomas Greig v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-H-1504         Raymond and Nancy Malone v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-A-1548         Valentino & Angela Camardo v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-V-1564         Richard Marthe and Marsha Marthe v. Lake County Board of Revision and the Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-M-1580        Ralph Eagle Eye v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-Z-1623          Michael E. Ernewein v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-R-114            Fishland Properties Corp. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Mayfield City Schools Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2006-H-921           Riverbirch Green, LLC v. Fayette County Board of Revision and the Fayette County Auditor.  Real Property Tax.  Amending Briefing Schedule and Requesting Auditor to Expedite Filing Statutory Transcript. 

 

2007-V-562            Board of Education for the Cleveland Municipal School District v. Richard A. Levin, Tax Commissioner, and the Lutheran Hospital.  Real Property Tax Exemption.  Requiring Appellee to Show Cause. 

 

2007-B-1720         Board of Education for Toledo Public Schools v. Lucas County Board of Revision, Lucas County Auditor, and John J. Barone II, et al.  Real Property Tax.  Denying Motion to Remand. 

 

2007-V-1772         Board of Education for Toledo Public Schools v. Lucas County Board of Revision, Lucas County Auditor, and Harvey A. Tolson.  Real Property Tax.  Denying Motion to Remand. 

 

2008-B-133            Board of Education for Sylvania City Schools v. Lucas County Board of Revision, Lucas County Auditor, and Romani Properties, Ltd.  Real Property Tax.  Denying Motion to Remand. 

 

2008-A-295            Board of Education for Washington Local Schools v. Lucas County Board of Revision, Lucas County Auditor, and Wassef Property Management LLC.  Real Property Tax.  Requiring Property Owner to Show Cause and the Board of Revision to Supplement the Statutory Transcript.

 

2008-A-296            Board of Education for the Sylvania City Schools v. Lucas County Board of Revision, Lucas County Auditor, and Wassef Property Management LLC.  Real Property Tax.  Requiring Property Owner to Show Cause and the Board of Revision to Supplement the Statutory Transcript. 

 

2008-A-332            Brainard Office LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Orange City School District Board of Education.  Real Property Tax.  Denying Motion to Compel.

 

2008-A-333            Brainard Apartments LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Orange City School District Board of Education.  Real Property Tax.  Denying Motion to Compel.

 

2008-T-506            Stephen M. Egert v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Requiring Appellant to Show Cause. 

 

2008-M-986           David & Nancy Wolf v. Amberly Village Board of Appeal and Kathleen Harcourt, Tax Administrator for Amberly Village.  Municipal Income Tax.  Requiring Appellants to Show Cause and Seeking Statutory Transcript from Municipal Board of Appeal. 

 

2008-V-1164         Hope Heidenreich v. Montgomery County Board of Revision and the Montgomery County Auditor.  Real Property Tax.  Requiring Appellant to Show Cause. 

 

2008-V-1165         William Gregory Heidenreich v. Montgomery County Board of Revision and the Montgomery County Auditor.  Real Property Tax.  Requiring Appellant to Show Cause.