OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. Tuesday

October 7, 2008

 

MERIT DOCKET

 

2006-T-112            Graceland Shoppers Limited Partnership v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City Schools Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2006-A-1342, 2006-A-1364

                                 Small Business Park Partnership and Board of Education of the Olentangy Local Schools v. Delaware County Board of Revision and Delaware County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-K-1641         Patricia Moore v. Montgomery County Board of Revision and the Montgomery County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-A-1711         Al Gammarino v. Hamilton County Board of Revision and Hamilton County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-K-1818         Board of Education of the Akron City School District v. Summit County Board of Revision, Summit County Fiscal Officer, and 285 Place Limited, LLC.  Real Property Tax.  Value found.  Board members concur. 

 

2006-K-1819         Board of Education of the Akron School District v. Summit County Board of Revision, Summit County Fiscal Officer, and Earl Likely, Jr. and Valerie Likely.  Real Property Tax.  Value found.  Board members concur. 

 

2006-K-2335         East Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Town Center, LLC.  Real Property Tax.  Value found.  Board members concur. 

 

2007-M-75             Cincinnati City School District Board of Education v. Hamilton County Board of Revision, the Hamilton County Auditor, and Chavez Properties Eggleston.  Real Property Tax.  Value found.  Board members concur. 

 

2007-M-191           Bexley Village, Ltd. v. Franklin County Board of Revision, the Franklin County Auditor, and the Bexley City Schools Board of Education.  Real Property Tax.  Value found.  Mr. Eberhart and Mr. Dunlap concur; Ms. Margulies dissents. 

 

2007-T-402, 2007-T-403

                                 Edward D. Korode v. Portage County Board of Revision and Portage County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2007-Z-1010          Dwayne D. Bennett v. Lucas County Board of Revision and Lucas County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2008-Z-169            Chris & Maryann Goebel v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2008-T-506            Stephen M. Egert v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2008-H-702           Doss Petroleum, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Commercial Activity Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2008-V-1165         William Gregory Heidenreich v. Montgomery County Board of Revision and the Montgomery County Auditor.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2005-Z-1745, 2006-Z-44

                                 Cleveland Municipal School District Board of Education and Water Streets Associates Ltd. (A Limited Part.) v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-M-1526        U-Store-It, L.P. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Westlake City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-A-1627         H & M Properties Limited Partnership and H & M Windsor LLC its successor v. Summit County Board of Revision, Summit County Fiscal Officer, and Copley-Fairlawn City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-M-1779        Visser Real Estate Invest now known as Furniture Row USA, LLC v. Summit County Board of Revision, the Summit County Fiscal Officer and the Akron City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-B-2306         Ohio Environmental Development Ltd. Partnership v. Hamilton County Board of Revision, Hamilton County Auditor, and Forest Hills Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-M-2347, 2006-M-2354

                                 Elegant Homes by Latina Builders Inc. and Orange City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-N-86              Board of Education of the South-Western City Schools v. Franklin County Board of Revision, Franklin County Auditor, and River Ridge Investments LLC.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-T-535            Topfer Oil Company v. Richard A. Levin, Tax Commissioner of Ohio.  Motor Vehicle Fuel Tax.  Dismissed.  Board members concur. 

 

2007-T-782            Muskingum County Economic Opportunity Action Group, Inc. v. Muskingum County Board of Revision and Muskingum County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-B-1080         Board of Education for Sylvania City Schools v. Lucas County Board of Revision, Lucas County Auditor, and Eidi Properties, Ltd.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-V-1172, 2007-V-1173, 2007-V-1314, 2007-V-1315

                                 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Vantage Point Ltd.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-B-1252         Harborside of Dayton Limited Partnership v. Montgomery County Board of Revision, Montgomery County Auditor, and New Lebanon Local School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-V-1394         U Store It LP PTA USI #651 v. Lake County Board of Revision, Lake County Auditor, and the Mentor Exempted Village District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-Z-131            Rosemarie Lemieux v. Cuyahoga County Board of Revision and Cuyahoga county Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2008-A-272            Rosalind C. Grossner v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-N-306           Dominic Tam v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-T-372            Neil G. McCormick v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-M-562           U-Store-It, L.P. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Westlake City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2008-B-713            Mercantile Associates v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Beachwood City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-B-1151         Board of Education for the Riverside Local School District v. Lake County Board of Revision, Lake County Auditor, and Barr Bros. Remodeling Const., Inc.  Real Property Tax.  Dismissed.  Board members concur. 

 

2008-T-1152          Board of Education for the Riverside Local School District v. Lake County Board of Revision, Lake County Auditor, and Probuilt Homes, Inc.  Real Property Tax.  Dismissed.  Board members concur. 

 

2008-Z-1346, 2008-Z-1347

                                 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Midpark Village Apartments, Ltd.  Real Property Tax.  Dismissed.  Board members concur.

 

2008-V-1654         Chemical Solvents, Inc. v. Richard Levin, Tax Commissioner of Ohio.  Sales and Use Tax.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2006-M-2205        Hartville Church of Christ v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax/Exemption.  Remand.  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 Ohio.  Personal Property Tax.  Granting motion for continuance of merit hearing. 

 

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.  Denying motion for second hearing and Granting extension of briefing schedule. 

 

2007-A-554            MMIII, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Staying proceedings. 

 

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.  Granting motion, setting briefing schedule and requiring board of revision to file statutory transcript.

 

2007-Z-952            Robert Waschpusch v. Ottawa County Board of Revision and Ottawa County Auditor.  Real Property Tax.  Denying Motion to Dismiss filed by Cuyahoga County Board of Revision and Cuyahoga County Auditor and requiring appellant to show cause. 

 

2007-A-1136         William C. Hays v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Requiring appellant to show cause.

 

2008-M-564           Garry L. Berman v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Requiring appellant to show cause; Cancelling mediation scheduled for October 16, 2008. 

 

2008-N-954           Meijer Stores Limited Partnership v. Richland County Board of Revision, Richland County Auditor, and the Ontario School Board.  Real Property Tax.  Denying motion to dismiss. 

 

2008-M-1012        Richard A. Sofka v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Requiring appellant to show cause. 

 

2008-V-1188         Donald G. Hasenfratz v. Lucas County Board of Revision and Lucas County Auditor.  Real Property Tax.  Requiring appellant to show cause. 

 

2008-A-1285         A & D Total Cleaning, LLC v. Richard A. Levin, Tax Commissioner of Ohio.  Income Withholding Tax.  Requiring appellant to show cause and appellee to file certified transcript. 

 

2008-N-1360         Mary Di Blasi v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Requiring appellant to show cause. 

 

2008-A-1402         Stacy M. Macfarlane v. Richard A. Levin, Tax Commissioner of Ohio.  School District Income Tax.  Requiring appellant to show cause. 

 

2008-V-1468, 2008-V-1475

                                 Board of Education of the Cleveland Municipal School District and Erieview Tower and Parking LLC v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Consolidated. 

 

*Issued Previously