ANNOUNCEMENT OF DECISIONS AND
ORDERS
12:00 P.M. Tuesday
September 2, 2008
2006-Z-796 Midview
Local School District Board of Education v. Lorain County Board of Revision,
Lorain County Auditor, and Donald J. Tecco Development, LLC. Real Property Tax. Remanded.
Board members concur.
2006-N-1129 Dennis
Dalton v.
2007-M-69 Board
of Education for the Cleveland Heights/University Heights City School District
v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Jim Soo
Kim and Yun Hee Kang. Real Property
Tax. Value found. Board members concur.
2007-H-85 Board
of Education of the Columbus City Schools v. Franklin County Board of Revision,
Franklin County Auditor, and Donald F. Green.
Real Property Tax. Value found. Board members concur.
2007-M-1170 Wade
K. Newell III v. Cuyahoga
2008-Z-523 Mansfield
Grace Brethren Church v. Richard A. Levin, Tax Commissioner of Ohio. Real Property Tax Exemption. Dismissed—lack of jurisdiction. Board members concur.
2008-H-565 Joseph
Feuer, Trustee v. Cuyahoga County Board of Revision and the Cuyahoga County
Auditor. Real Property Tax. Dismissed.
Board members concur.
2008-H-942 Chemical
Solvents, Inc. v. Richard A. Levin, Tax Commissioner of Ohio. Personal Property Tax. Dismissed.
Board members concur.
2006-B-798 Ventas Realty Limited Partnership v.
Washington County Board of Revision, et al.
Real Property Tax.
Stipulated. Board members concur.
2006-T-972 EZ Mini Storage and Office Building
(Martin J. Belich and Joseph Durkoske) v. Lake County Board of Revision, Lake
County Auditor, and Board of Education for the Willoughby-Eastlake City School
District. Real Property Tax. Stipulated.
Board members concur.
2006-A-1051 Cleveland Municipal School District
Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County
Auditor, and Osborn Square Limited, an Ohio Limited Partnership. Real Property Tax. Stipulated.
Board members concur.
2006-V-1563,
1566, 2104, 2105
Board of
Education of the Westlake City School District and OCPF No. 1, LLC v. Cuyahoga
County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Dismissed.
Board members concur.
2006-T-2203 South Euclid-Lyndhurst City School
District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga
County Auditor, and Young Brothers Corporation.
Stipulated. Board members concur.
2006-B-2222 LK Center, LLC v. Stark County Board of
Revision, Stark County Auditor, and the Jackson Local Board of Education. Real Property Tax. Stipulated.
Board members concur.
2006-B-2277 U-Store-It LP, v. Cuyahoga County Board
of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District
Board of Education. Dismissed. Board members concur.
2006-H-2303 Strongsville Board of Education and
City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County
Auditor, and TFI Properties, LLC. Real
Property Tax. Stipulated. Board members concur.
2006-B-2379 Fairfield Board of Education v. Butler
County Board of Revision, Butler County Auditor, and Nisbet Property Holdings,
Ltd. Real Property Tax. Stipulated.
Board members concur.
2007-R-47 Westlake City School District
Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County
Auditor, and OCPF No. 1 LLC. Real
Property Tax. Dismissed. Board members concur.
2007-H-103 Ganley Real Estate Co. v. Cuyahoga
County Board of Revision, the Cuyahoga County Auditor, and the North Olmsted
City School District Board of Education.
Real Property Tax. Stipulated. Board members concur.
2007-Z-662 USA Parking Youngstown LLC v.
Mahoning County Board of Revision and Mahoning County Auditor. Real Property Tax. Stipulated.
Board members concur.
2007-H-1345 LK Center, LLC v. Stark County Board of
Revision, Stark County Auditor, and the Jackson Local Board of Education. Real Property Tax. Stipulated.
Board members concur.
2007-A-1358 Frederick and Karen Boyle v. Lake
County Board of Revision and Lake County Auditor. Real Property Tax. Stipulated.
Board members concur.
2007-H-1380 Shirazali and Gulzar Sunderji v. Lucas
County Board of Revision and the Lucas County Auditor. Real Property Tax. Stipulated.
Board members concur.
2007-Z-1407 Paul Julian Adams v. Lucas County
Board of Revision and Lucas County Auditor.
Real Property Tax.
Stipulated. Board members concur.
2007-Z-1408 Paul Julian Adams v. Lucas County
Board of Revision and Lucas County Auditor.
Real Property Tax.
Stipulated. Board members concur.
2007-A-1465 Mentor Skateland I LLC v. Lake County
Board of Revision, Lake County Auditor, and Mentor Exempted Village School
District Board of Education. Real
Property Tax. Stipulated. Board members concur.
2007-T-1518 EZ Mini Storage and Office Building
(Martin J. Belich and Joseph Durkoske) v. Lake County Board of Revision, Lake
County Auditor, and Board of Education for the Willoughby-Eastlake City School
District. Real Property Tax. Stipulated.
Board members concur.
2007-B-1558 William A. and Carolyn Wetzel v. Lake
County Board of Revision and Lake County Auditor. Real Property Tax. Stipulated.
Board members concur.
2007-B-1559 William A. and Carolyn Wetzel v. Lake
County Board of Revision and Lake County Auditor. Real Property Tax. Stipulated.
Board members concur.
2007-B-1560 William A. and Carolyn Wetzel v. Lake
County Board of Revision and Lake County Auditor. Real Property Tax. Stipulated.
Board members concur.
2007-B-1561 William A. and Carolyn Wetzel v. Lake
County Board of Revision and Lake County Auditor. Real Property Tax. Stipulated.
Board members concur.
2007-B-1562 William A. and Carolyn Wetzel v. Lake
County Board of Revision and Lake County Auditor. Real Property Tax. Stipulated.
Board members concur.
2007-B-1565 William A. and Carolyn Wetzel v. Lake
County Board of Revision and Lake County Auditor. Real Property Tax. Stipulated.
Board members concur.
2008-N-116 Euclid Medical Ltd. v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, and Mayfield City Schools
Board of Education. Real Property
Tax. Stipulated. Board members concur.
2008-N-607 Joseph and John Crotty v. Delaware
County Board of Revision, Delaware County Auditor, and the Board of Education
of the Olentangy City School District.
Real Property Tax.
Stipulated. Board members concur.
2008-A-612 G & M Towing & Recovery LLC
v. Richard A. Levin, Tax Commissioner of Ohio.
Sales Tax. Dismissed. Board members concur.
2008-B-662 Crafton PP, LLC v. Delaware County
Board of Revision and Delaware County Auditor.
Real Property Tax.
Dismissed. Board members concur.
2008-Z-999,
1000, 1001, 1002, 1003, 1004
Harbour Run
Apartments LLC v. Lake County Board of Revision, Lake County Auditor, and
Mentor Exempted Village School District Board of Education. Real Property Tax. Dismissed.
Board members concur.
2008-B-1075 OHI Asset II (OH) LLC v. Cuyahoga
County Board of Revision and East Cleveland City School District Board of
Education. Real Property Tax. Stipulated.
Board members concur.
2008-V-1259 Wright Towne Properties Associates v.
Greene County Board of Revision and the Greene County Auditor. Real Property Tax. Dismissed.
Board members concur.
2008-V-557,
2008-A-563
Board of
Education of Springfield City School District v. Richard A. Levin, Tax
Commissioner. Real Property Tax
Exemption. Remanding Appeals. Board members concur.
INTERIM ORDERS ISSUED BY
ATTORNEY EXAMINERS
2007-T-1193 Buckeye Portfolio MHC, LLC v. Summit County Board of
Revision, Summit County Fiscal Officer, and Hudson City School District Board
of Education. Real Property Tax. Denying Motion to Compel.
2008-T-711 Michele
St. Clair v. Richard A. Levin, Tax Commissioner of Ohio. Sales Tax.
Requiring Appellant to Show Cause.
2008-R-568