OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. Tuesday

October 14, 2008

 

MERIT DOCKET

 

2007-V-290            Douglas and Karen McRowe v. Lorain County Board of Revision and the Lorain County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2007-B-869            JoAnn V. Raney v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2008-N-365           Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor, and 1680 Properties, Ltd.  Real Property Tax.  Value found.  Board members concur.

 

2008-H-962           Acorn LPG, LLC v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Dismissed.  Board members concur.

 

 

DISMISSALS AND STIPULATIONS

 

2005-B-323            Village II v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-B-327            Atrium I Associates Ltd. (Village I) v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-Z-2251, 2007-Z-984

                                 St. Barbara Cement, Inc. and Cleveland Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-V-2256         AERC 12, LLC A De Limited Liability Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-A-2311         Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Nextgen Group Ltd., an Ohio limited liability company.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-M-42             Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Car Wolfe AC, LLC.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-B-419            Andrew W. & Wendy J. Boettcher v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-B-444, 445, 446

                                 South Bass Island Resort, Ltd. v. Ottawa County Board of Revision, Ottawa County Auditor, and Put-In-Bay Local School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-B-467            Jacqueline C. Salmans and J.P. Morgan Chase NA v. Coshocton County Board of Revision and Coshocton County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-Z-468            Coshocton National Bank and J.P. Morgan Chase NA v. Coshocton County Board of Revision and Coshocton County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-H-485           Newark City Schools Board of Education v. Licking County Board of Revision, Licking County Auditor, and Home Depot USA, Inc.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-H-493           Lakeview Meadows of Ohio LLC v. Logan County Board of Revision et al.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-Z-517            Ridgeview Terrace, Inc.  v. Ashtabula County Board of Revision, Ashtabula County Auditor, and Buckeye Local Schools Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-A-594            Louis Stile, Trustee of the Louis Stile Trust under date of July 11, 1989 v. Portage County Board of Revision and Portage County Auditor.  Stipulated.  Board members concur.

 

2007-M-862           Euclid City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Kenwood Village, LLC.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-B-924            Ken Long v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-H-1062         Marina Faye Gionis v. Lucas County Board of Revision and the Lucas County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-Z-1081, 1313 

                                 Board of Education for Maumee City Schools and Second Berkshire Properties, LLC v. Lucas County Board of Revision and Lucas County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-B-1390         Leslie & Brad Beleski v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Board members concur.

 

2007-B-1395         Storage Portfolio Bravo LLC and Storage Portfolio Bravo II v. Lake County Board of Revision, Lake County Auditor, and Mentor Exempted Village School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-B-1502         Vivi Enterprises, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-B-310            Ralph & Cindy Prunchak v. Medina County Board of Revision and Medina County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2008-V-548            Rosiland Grossner v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-Z-566            James G. Maki v. Licking County Board of Revision and Licking County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-H-703           James W. Brown v. Licking County Board of Revision and the Licking County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-A-718            Ventas Realty Limited Partnership v. Washington County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-B-729            Gilbert or Francine Guttentag Trustees v. Licking County Board of Revision and Licking County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-A-1358         City of Cuyahoga Falls v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Dismissed.  Board members concur.

 

 

MISCELLANEOUS

 

2006-M-1041        Keith A. and Noel P. Brown v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Certification.  Board members concur.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2006-H-1127         Monte L. Scholl v. Erie County Board of Revision and the Erie County Auditor.  Real Property Tax.  Requiring Appellant to Show Cause.

 

2008-B-608            Wondu Menestu v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City Schools Board of Education.  Real Property Tax.  Compelling Discovery. 

 

2008-B-969            R. Clark and Jane C. Perrin v. Lorain County Board of Revision and  Lorain County Auditor.  Real Property Tax.  Requiring Appellants to Show Cause.

 

2008-Z-1201, 1337, 1399

                                 Union Commerce Bank/Huntington National Bank and Strongsville Board of Education and City of Strongsville v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals. 

 

2008-A-1270, 1316, 1322

                                 Red Lobster Inns America, Inc. and GMRI, Inc. and Board of Education for the Orange City School District v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals. 

 

2008-M-1274, 1312, 1313

                                 General Mills Restaurants, Inc. GMRI, Inc. and Board of Education for the Orange City School District v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals.

 

2008-T-1275, 1464

                                 Ridgewood Park Apartments, and Parma City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals.

 

2008-B-1372, 1373, 1448

                                 Berea City School District Board of Education and Clint Williams and Carol H. Williams Trustees or their successors v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals.

 

2008-A-1606         Pilot Travel Centers LLC v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Property Tax.  Granting Request to Withdraw as Counsel of Record.

 

2008-A-1618, 1619, 1621

                                 Orange City School District Board of Education and Carl J. Cardella v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals.

 

2008-B-1737         James Mekoleske v. Richard Levin, Tax Commissioner of Ohio.  School District Income Tax Penalty Abatement.  Requiring Appellant to Show Cause.