ANNOUNCEMENT OF DECISIONS AND
ORDERS
12:00 P.M. Tuesday
September 30, 2008
The May
Department Stores Co., and South Euclid-Lyndhurst City School District Board of
Education v. Cuyahoga County Board of Revision and Cuyahoga County
Auditor. Real Property Tax. Value found.
Board members concur.
2005-H-1522 Duramed
Pharmaceuticals, Inc. v. William W. Wilkins, Tax Commissioner of
2006-T-1003 A
& G Realty Ventures, LLC v. Lucas County Board of Revision and Lucas County
Auditor. Real Property Tax. Value found.
Ms. Margulies and Mr. Eberhart concur.
Mr. Dunlap dissents.
2006-M-1362 Board
of Education of the Olentangy Local Schools v. Delaware County Board of
Revision, Delaware County Auditor, and
2007-A-114 Al
Gammarino v.
2008-M-925 Summit
Painting v. Richard A. Levin, Tax Commissioner of
2006-V-299 Beachwood City School District Board
of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and
Hotel Five, LLC. Real Property Tax. Dismissed.
Board members concur.
2006-A-1210 B & C Properties, A Colorado
General Partnership now known as Furniture Row COLO, LLC v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor, and Warrensville Heights Board of
Education. Real Property Tax. Stipulated.
Board members concur.
2006-Z-1772 First National Bank of Akron
(FirstMerit Bank N.A.) v. Summit County Board of Revision, Summit County Fiscal
Officer, and Akron City School District Board of Education. Real Property Tax. Stipulated.
Board members concur.
2006-V-1775,
1776, 1778
Gates Mills
Investors, LLC and Board of Education for the Mayfield City School District v.
Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Dismissed.
Board members concur.
2007-Z-50 WEC 2000A-43 LLC v. Hamilton
County Board of Revision and Hamilton County Auditor. Real Property Tax. Stipulated.
Board members concur.
2007-A-209 Board of Education of the
South-Western City Schools v. Franklin County Board of Revision, Franklin
County Auditor, and HD Development of Maryland, Inc. Real Property Tax. Stipulated.
Board members concur.
2007-V-499 Southeastern Local School District
Board of Education v. Clark County Board of Revision, Clark County Auditor, and
L. Darryl Hensley. Real Property
Tax. Dismissed. Board members concur.
2007-A-581,
582
Cincinnati Bell
Wireless LLC v. Richard A. Levin, Tax Commissioner of Ohio. Public Utility Personal Property Tax. Dismissed.
Board members concur.
2007-Z-914 Steven R. Almendinger v. Ottawa
County Board of Revision and Ottawa County Auditor. Real Property Tax. Stipulated.
Board members concur.
2007-A-1058 James G. Joseph and Toby B. Joseph v.
Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated.
Board members concur.
2007-A-1207 Marcia Petchers v. Cuyahoga County
Board of Revision and Cuyahoga County Auditor.
Real Property Tax.
Dismissed. Board members concur.
2007-V-1340 Home Depot USA, Inc. v. Allen County
Board of Revision, Allen County Auditor, and the Elida Local School District
Board of Education. Real Property
Tax. Stipulated. Board members concur.
2007-V-1549 DRI Properties, LLC v. Cuyahoga County
Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Dismissed.
Board members concur.
2007-Z-1575 Board of Education of the Cleveland Municipal
School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor,
and Cleveland Industrial Innovation Center, Ltd. Real Property Tax. Dismissed.
Board members concur.
2007-Z-1576 Board of Education of the Cleveland
Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County
Auditor, and CIIC Leasing, Ltd. Real
Property Tax. Dismissed. Board members concur.
2007-Z-1578 Board of Education of the Cleveland
Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County
Auditor, and CIIC Services, Ltd. Real
Property Tax. Dismissed. Board members concur.
2007-Z-1579 Board of Education of the Cleveland
Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County
Auditor, and CIIC Holdings, Ltd. Real
Property Tax. Dismissed. Board members concur.
2008-M-995 Okey B. Deavers & Jean B. Deavers
v. Columbiana County Board of Revision and the Columbiana County Auditor. Real Property Tax. Stipulated.
Board members concur.
2008-A-1153 Board of Education of the Riverside
Local School District v. Lake County Board of Revision, Lake County Auditor,
and Enzoco Homes, LLC. Real Property
Tax. Dismissed. Board members concur.
2008-M-1155 Board of Education for the Riverside
Local School District v. Lake County Auditor and Board of Revision. Real Property Tax. Dismissed.
Board members concur.
2008-H-1156 Board of Education for the Riverside
Local School District v. Lake County Auditor and Board of Revision. Real Property Tax. Dismissed.
Board members concur.
INTERIM ORDERS ISSUED BY
ATTORNEY EXAMINERS
2006-Z-298 Cincinnati
Plaza Company D.B.A.: Westin Cincinnati v. William W. Wilkins, Tax Commissioner
of
Strongsville
South Investment, LLC and the Strongsville Board of Education and the City of
Strongsville v. Cuyahoga County Board of Revision, and the Cuyahoga County
Auditor. Real Property Tax. Consolidating Appeals.
PersonaCare
of Ohio, Inc. and Board of Education of the Riverside Local School District v.
Lake County Board of Revision and the Lake County Auditor. Real Property Tax. Consolidating Appeals.
Board
of Education of the Cleveland Municipal School District and Erieview Land
Company LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor. Real Property Tax. Consolidating Appeals.
2008-V-1654 Chemical Solvents, Inc. v. Richard A. Levin, Tax
Commissioner of Ohio. Sales and Use
Tax. Requiring Appellant to Show Cause.
2008-N-1694 Colgate-Palmolive Company v. Richard A. Levin, Tax
Commissioner of