OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. Tuesday

September 16, 2008

 

MERIT DOCKET

 

2006-N-296           Phil Vedda and Sons Printing, Inc. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Lakewood City School District Board of Education.  Real Property Tax.  Value found.  Board members concur.

 

2006-A-1621         Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Walnut Glen Associates Limited, an Ohio limited liability company.  Real Property Tax.  Value found.  Board members concur.

 

2006-N-2315         Thomas Z L & Shein Mei Li v. Hamilton Board of Revision and Hamilton County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2007-A-660            Zion Baptist Church v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Tax Commissioner affirmed.  Board members concur.

 

2007-Z-856            Shashikant P. Shah v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-T-892            Lawrence J. Krall v. Richard A. Levin, Tax Commissioner of Ohio.  School District Income Tax.  Tax Commissioner affirmed.  Board members concur.

 

2008-N-730, 731, 732, 733

                                 Susan J. Shvartz and Sam Shvartz v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  BOR affirmed.  Board members concur.

 

2008-M-808           Nicholas Alexander v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed.  Board members concur.

 

2008-B-1021         George & Fern Parent v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed.  Board members concur.

 

2008-A-1078         Chad or Jennifer Richards v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2006-Z-294            Colonial Marketplace, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-M-1282, 1283, 1284, 1285

                                 Robert P. Ellis, Jr., Trustee for Community Health Partners Regional Medical Center v. Lorain County Board of Revision, the Lorain County Auditor and the Elyria City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-H-1531         Sears Roebuck & Co. v. Delaware County Board of Revision, Delaware County Auditor, and the Board of Education of the Olentangy Local Schools.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-T-1757, 1767

                                 Severance SPE FEECO LLC, and Cleveland Heights/University Heights City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-Z-1802          Brecksville-Broadview Heights Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Hilco Acquisition (Medic Real Estate) LLC.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-V-2295         North Royalton United Methodist Church v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the North Royalton City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-V-279            Dublin City School District Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Nationwide Mutual Insurance Company.  Real Property Tax.  Dismissed. Board members concur.

 

2007-Z-552            Crossgate Office Associates LLC v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Worthington City Schools District.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-A-604            Louis Stile, Trustee of the Louis Stile Trust under date of July 11, 1989 v. Portage County Board of Revision and Portage County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-Z-766            Pietro A. Insana v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-H-905           Security Federal Savings & Loan Association NKA FirstMerit Bank v. Lake County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-Z-911            Michael T. Huffman and Anna M. Gennert v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-T-1005, 1008

                                 Board of Education for the Springfield Local Schools, and Valleystream Village, LLC v. Lucas County Board of Revision and Lucas County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-T-1165          Naran Burchinow, Trustee, and Eileen Colon, Trustee v. Lucas County Board of Revision and Lucas County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-Z-1178          Karen & Saadat Rouhani v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-Z-1501          Robert J. DiCello, Trustee v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-V-1672         Lee and Donna Scaife v. Lake County Board of Revision, Lake County Auditor, and the Painesville Township Local School District.  Real Property Tax.  Dismissed.  Board members concur.

 

2008-N-183           Scott M. Santora v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-N-1366         Deer Creek Properties, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Corporate Franchise Tax.  Dismissed.  Board members concur.

 

2008-N-1383         Orlean Development Company Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Beachwood City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

 

MISCELLANEOUS

 

2006-H-1509, 1531*

                                 Board of Education of the Olentangy Local Schools and Sears Roebuck & Co. v. Delaware County Board of Revision, and the Delaware County Auditor.  Real Property Tax.  Denying Motion to Reconsider Continuance Request and Denying Motion to Quash.  Board members concur.

 

2007-A-1042         Board of Education for Toledo Public Schools v. Lucas County Board of Revision, Lucas County Auditor, and HHMHC, LLC and Aaron C. Jurski.  Real Property Tax.  Remanding Appeal.  Board members concur.

 

2007-H-1705         Family Home Church, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Remanding Appeal.  Board members concur.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2006-M-1794, 2007-M-868

                                 Willis Day Warehousing Co. v. Wood County Board of Revision and the Wood County Auditor.  Real Property Tax.  Requiring Appellant to Show Cause.

 

2006-V-1716         Board of Education for Toledo Public Schools v. Lucas County Board of Revision, Lucas County Auditor, and Grant W. Wilkinson.  Real Property Tax.  Denying Motion to Dismiss.

 

2006-H-2119         Fairlawn Care, LLC v. Summit County Board of Revision, Summit County Fiscal Officer, and the Copley-Fairlawn City School District Board of Education.  Real Property Tax.  Denying Motion to Compel.

 

2006-V-2350         Robert Lyons, Jr. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland City School District Board of Education.  Real Property Tax.  Denying Motion to Consolidate Appeals. 

 

2007-V-425, 426

                                 Board of Education of the Heath City Schools v. Licking County Board of Revision, Licking County Auditor, and Leona J. Manogg.  Real Property Tax.  Consolidating Appeals for Hearing on September 24, 2008. 

 

2007-V-562            Board of Education of the Cleveland Municipal School District v. Richard A. Levin, Tax Commissioner, and the Lutheran Hospital.  Real Property Tax Exemption.  Granting Motion to Stay and Finding Jurisdiction.

 

2007-V-600, 2008-V-767

                                 Buckeye Towers v. Scioto County Board of Revision and the Scioto County Auditor.  Real Property Tax.  Consolidating Appeals.

 

2007-A-764, 2008-A-157

                                 AERC Saw Mill Village, Inc. v. Franklin County Board of Revision, Franklin County Auditor, and Board of Education of the Dublin City Schools District.  Real Property Tax.  Consolidating Appeals.

 

2007-A-1006         Board of Education for Toledo Public Schools v. Lucas County Board of Revision, Lucas County Auditor, and George and Rita Peters.  Real Property Tax.  Requiring Appellee Property Owners to Supplement Record.

 

2007-T-1671          Galion Partners, LLC, et al v. Marion County Board of Revision and Marion County Auditor.  Real Property Tax.  Denying Motion to Compel.

 

2007-Z-1769          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-V-59, 80, 81

                                 Board of Education of the Parma City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Ohio Asset II (OH) LLC.  Real Property Tax.  Consolidating Appeals.

 

2008-B-109            Valery & Valentina Raitsis v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Requiring Appellants to Show Cause.

 

2008-H-293, 294

                                 Board of Education for Springfield Local Schools v. Lucas County Board of Revision, Lucas County Auditor, and Adams Conservation Club, Inc.  Real Property Tax.  Denying Motions to Dismiss and Consolidating Appeals and Requesting Auditor Supplement Statutory Transcripts.

 

2008-A-348, 357

                                 Newbridge Condominium LLC v. Franklin County Board of Revision, Franklin County Auditor, and Board of Education of the Columbus City Schools District.  Real Property Tax.  Denying Motion to Compel.

 

2008-H-397           Dublin City Schools Board of Education v. Franklin County Board of Revision and Franklin County Auditor and Courthouse Investors, LLC.  Real Property Tax.  Compelling Discovery.

 

2008-H-702           Doss Petroleum, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Commercial Activity Tax.  Requiring Appellant to Show Cause.

 

2008-H-962           Acorn LPG, LLC v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Requiring Appellant to Show Cause.

 

2008-M-1175, 1176, 1326

                                 Berea City School District Board of Education and Techpark Limited Partnership v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals.

 

2008-N-1379, 1380, 1382

                                 Berea City School District Board of Education and As of 03/20/2007: Advanstar Communications, Inc.; As of 05/08/2007: Old Oak Properties, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals.

 

2008-V-1397         Reserve One Properties, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the North Royalton City School District Board of Education.  Real Property Tax.  Requiring Appellant to Show Cause and Requiring Auditor to Expedite Statutory Transcript.

 

*  Issued Previously