OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. Tuesday

September 23, 2008

 

MERIT DOCKET

 

2006-B-379            Board of Education of the Hilliard City Schools v. Franklin County Board of Revision, the Franklin County Auditor and Spirit SPE Portfolio 2004-6, LLC.  Real Property Tax.  Value found.  Board members concur.

 

2006-B-784            MFC Beavercreek LLC v. Greene County Board of Revision and Greene County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-H-1102         Hoty MD, Ltd. v. Erie County Board of Revision, Erie County Auditor, and the Perkins Local School District Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2006-K-1373         Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Joseph Danczak.  Real Property Tax.  Value found.  Board members concur. 

 

2006-V-1418         Board of Education of the Akron City School District v. Summit County Board of Revision, Summit County Fiscal Officer, Kieron O’Connell and Sandra O’Connell (Vendor), and Stephen J. Mullaly (Vendee).  Real Property Tax.  Value found.  Board members concur.

 

2006-H-1740         Board of Education of the Kettering City Schools v. Montgomery County Board of Revision, Montgomery County Auditor, and GE Capital Franchise Finance Corporation.  Real Property Tax.  Value found.  Board members concur. 

 

2006-K-1741         Board of Education of the West Carrollton City Schools v. Montgomery County Board of Revision, Montgomery County Auditor, and GE Capital Finance Franchise Corporation.  Real Property Tax.  Value found.  Board members concur. 

 

2006-B-2206         Libby Holdings, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Bedford Board of Education.  Value found.  Board members concur. 

 

2006-M-2253        Michael P. & Jennifer Krueger v. Hamilton County Board of Revision and the Hamilton County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2007-B-107            David W. Patch, Jr. v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2007-B-990            Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Prospect Plaza Development, LLC.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2008-N-39              Edward Martell v. Stark County Board of Revision and Stark County Auditor.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

2008-T-711            Michele St. Clair v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2008-V-770            Karren Y. Washington v. Lorain County Board of Revision and the Lorain County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2008-A-815            M. Weingold & Co. v. Richard A Levin, Tax Commissioner of Ohio.  Personal Property Tax Penalty Abatement.  Tax Commissioner affirmed.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2006-A-572, 2006-A-711

                                 Board of Education of the Garfield Heights City Schools and Cole WG Garfield Heights OH, LLC vs. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-M-1596        Akron City School District Board of Education v. Summit County Board of Revision, the Summit County Fiscal Officer, and Park Lane Manor of Akron, Inc.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-V-2176         SCP 2001A-CSF-51 LLC v. Hamilton County Board of Revision, Hamilton County Auditor, and Cincinnati School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-Z-2201          Board of Education of the Independence Local School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Ozre Lodging II LLC.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-M-2202        South Euclid-Lyndhurst City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and WGRO TIC I LLC, et al.  Dismissed.  Board members concur. 

 

2006-M-2229        Home Depot USA, Inc. v. Allen County Board of Revision, the Allen County Auditor, and the Elida Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-A-2284         WEC 2000A-29 LLC v. Hamilton County Board of Revision, Hamilton County Auditor, and the Cincinnati School District, Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-V-2299         North Fairmont Community Center Inc. and Ohio Environmental Development Ltd. v. Hamilton County Board of Revision, Hamilton County Auditor, and the Cincinnati School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-M-2304        Ohio Environmental Development Ltd. Partnership v. Hamilton County Board of Revision, the Hamilton County Auditor and the Cincinnati School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-M-2305        Ohio Environmental Development Ltd. Partnership v. Hamilton County Board of Revision, the Hamilton County Auditor and the Oak Hills Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-H-2307         Ohio Environmental Development Ltd. Partnership v. Hamilton County Board of Revision and the Hamilton County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-M-128           55 Canal LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cuyahoga Heights Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-M-576           Brunswick City School District Board of Education v. Medina County Board of Revision, the Medina County Auditor and JF Development, LLC.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-T-578            Oser Properties Co. v. Ashtabula County Board of Revision and Ashtabula County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-T-587            William B. Strickland, President of Alois Lane Beach Club v. Mahoning County Board of Revision and Mahoning County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-Z-670, 2007-Z-672

                                 CNL Retirement Sun 1 LP v. Mahoning County Board of Revision and the Mahoning County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-M-901           John Milosic v. Lake County Board of Revision and the Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-H-1138         Jade Glen Estates, LLC v. Lake County Board of Revision, Lake County Auditor, and the Madison Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-M-1334        Overdale Apartments Limited Partnership v. Summit County Board of Revision, the Summit County Fiscal Officer and the Tallmadge City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-A-1492         Barbara & Louis Koenig v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-V-1624         Charles M. Carroscia and Connie L. Corroscia v. Lake County Board of Revision, Lake County Auditor, and the Painesville Township Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-V-45              Kenneth and Elaine Kling v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-H-120           Slava Dayonchik v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-Z-159            Frederick C. Dubinsky v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-N-206           Alvin Arens v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-T-256            Douglas J. Miller v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2008-H-257           Douglas J. Miller v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-Z-478            Mary Ann and Jerome H. Sourek v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Mr. Eberhart and Mr. Dunlap concur.  Ms. Margulies not participating.

 

2008-N-1140         May Stores Seventy Four Corp. (Federated Retail Holdings, Inc.) nka Macy’s Retail Holdings, Inc. 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. 

 

 

MISCELLANEOUS

 

2003-T-1139          UBS Financial Services, Inc. f/k/a/ PaineWebber, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio.  Dealer in Intangibles Tax.  Certification.  Board members concur. 

 

2007-M-1191        Richard E. Herzog v. Lake County Board of Revision and the Lake County Auditor.  Real Property Tax.  Remand.  Board members concur. 

 

2008-T-384            Stephen/Michael A. Partin v. Richard A. Levin, Tax Commissioner of Ohio.  Use Tax.  Remand.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2006-V-1084, 2006-V-1085

                                 Strongsville Board of Education and the City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Pearl Drake, LLC.  Real Property Tax.  Denying Appellee’s Motion to Dismiss. 

 

2006-H-1785, 2008-H-99*

                                 Board of Education of the Brooklyn City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and March/Hodge Cleveland Holding Co., LLC.  Real Property Tax.  Consolidating Appeals and Setting Briefing Schedule. 

 

2008-T-604            Donna and Robert Stevens v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Requiring Appellants to Show Cause. 

 

2008-T-675            Vincent Colant and Shirley Laparo-Colant v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Requiring Appellants to Show Cause & Ordering the Commissioner to Certify the Transcript. 

 

2008-M-986           David & Nancy Wolf v. Amberley Village Board of Appeal and Kathleen Harcourt, Tax Administrator for Amberley Village.  Municipal Income Tax.  Finding Jurisdiction. 

 

2008-A-1198, 2008-A-1253

                                 Oxford Court Apts. and Board of Education of the Rocky River City School District v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidated.

 

2008-N-1485, 2008-N-1620

                                 Board of Education of the Rocky River City School District and Rini Bros., LLC v. Cuyahota County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Consolidated.

 

*Issued Previously