OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. TUESDAY

September 9, 2008

 

MERIT DOCKET

 

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.  Appeal dismissed.  Board members concur.

 

2007-Z-1135          David E. & Elizabeth Eberhard v. Erie County Board of Revision and Erie County Auditor.  Real Property Tax.  Appeal dismissed.  Board members concur.

 

2008-B-926            Francis White TR FBO K W v. Richard Levin, Tax Commissioner of Ohio.  Pass-Through Entity Tax.  Tax Commissioner affirmed.  Board members concur.

 

2008-M-1212        Dean & Michelle Arndt v. Lorain County Board of Revision and the Lorain County Auditor.  Real Property Tax.  Appeal dismissed.  Board members concur.

 

 

DISMISSALS AND STIPULATIONS

 

2004-A-1437         DPL, Inc. and its Subsidiaries v. William W. Wilkins, Tax Commissioner of Ohio.  Corporation Franchise Tax.  Dismissed.  Board members concur.

 

2005-A-1557         DPL, Inc. and its Subsidiaries v. William W. Wilkins, Tax Commissioner of Ohio.  Corporation Franchise Tax.  Dismissed.  Board members concur.

 

2006-Z-1211, 2007-Z-1468

                                 Southwyck Manor Apartments Co. v. Lorain County Board of Revision, Lorain County Auditor, and Elyria Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-V-1630         DDR Ohio Opportunity, LLC v. Summit County Board of Revision, the Summit County Fiscal Officer, and the Stow-Munroe Falls City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-Z-1796, 2007-Z-1574

                                 Thf  St Clairsville Development L P v. Belmont County Board of Revision and Belmont County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

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.  Stipulated.  Board members concur.

 

2007-T-597            The 4M Company v. Mahoning County Board of Revision and Mahoning County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-M-1115        Western Reserve Yacht Club Inc. v. Lake County Board of Revision, the Lake County Auditor, and the Fairport Harbor Exempted Village School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-H-499           Gregg Mylett v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-N-1410         Rick Christenson v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

 

MISCELLANEOUS

 

2006-A-2275         Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Pernell Hobley.  Real Property Tax.  Denying Motion for Reconsideration.  Board members concur.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2006-T-881            1350 W. 3rd Street, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Approving Hearing Waiver & Scheduling Briefs.

 

2006-T-881            1350 W. 3rd Street, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Denying Motion in Limine.

 

2006-T-1421          North Royalton City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Riser Foods Company.  Real Property Tax.  Approving Hearing Waiver & Scheduling Briefs.

 

*2006-T-1629, 2006-T-1809, 2006-T-1810

                                 Harp Midam Beachwood Hotel Investors, LLC, and Orange City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Terminating Deposition & Denying Motion to Compel.

 

2006-H-2389         Dialysis Clinic, Incorporated v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Scheduling Order.

 

2007-H-1020         Board of Education for Sylvania City Schools v. Lucas County Board of Revision, Lucas County Auditor, and Barone Brothers 2000, LLC.  Real Property Tax.  Denying Motion to Dismiss.

 

2008-T-269            Streetsboro City School District Board of Education v. Portage County Budget Commission and Portage County Auditor.  Budget Commission.  Denying Motion to Strike and Granting Motion to Expedite Hearing.

 

*Previously Issued