OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. Tuesday

October 21, 2008

 

On October 21, 2008, the board released proposed amendments to three of its rules and the adoption of two new rules.  The proposed rules may be viewed on the board’s website at www.bta.gov.  Please send written comments to Steven Smiseck at the Ohio Board of Tax Appeals, 30 E. Broad Street, 24th Floor, Columbus, Ohio 43215-3414, by November 21, 2008. 

 

MERIT DOCKET

 

2006-H-462           Hartville Ready-Mix, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-H-608, 2006-H-609

                                 MCCLP-Columbus, LLC v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City School District.  Real Property Tax.  Value found.  Board members concur. 

 

2006-V-942            Metropolitan Park District of Toledo Area v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Tax Commissioner affirmed.  Board members concur. 

 

2006-T-1185          Westlake Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cedar-Westlake, LLC.  Real Property Tax.  Value found.  Board members concur. 

 

2006-M-1620        Board of Education of the Columbus City Schools v. Franklin County Board of Revision, the Franklin County Auditor, and Farmers’ Market Drive-In Shopping Center, Inc.  Real Property Tax.  Value found.  Board members concur. 

 

2006-A-1742         Board of Education of the Huber Heights City Schools v. Montgomery County Board of Revision, Montgomery County Auditor, and Batim One, LLC.  Real Property Tax.  Value found.  Board members concur. 

 

2006-V-1763         Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Issam Yassin.  Real Property Tax.  Value found.  Board members concur. 

 

2006-K-2146         Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor, and William J. Ezzo.  Real Property Tax.  Value found.  Board members concur. 

 

2007-V-425, 2007-V-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.  Value found.  Board members concur. 

 

2007-Z-1119          Middletown City School District Board of Education v. Warren County Board of Revision, Warren County Auditor, and Robin Springs Acquisition, L.P.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

2007-V-1159         R.E. and M.A. Bigelow Co-Trs. v. Lucas County Board of Revision and the Lucas County Auditor.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

2008-B-109            Valery & Valentina Raitsis v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2008-A-295            Board of Education for Washington Local Schools v. Lucas County Board of Revision, Lucas County Auditor, and Wassef Property Management LLC.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

2008-A-296            Board of Education for the Sylvania City Schools v. Lucas County Board of Revision, Lucas County Auditor, and Wassef Property Management LLC.  Real Property Tax.  Remanded with instructions.  Board members concur.

 

2008-V-593            Rameen Aryana and Nayyer Varghai v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  BOR affirmed.  Board members concur. 

 

2008-T-1051          Brecksville-Broadview Heights Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Chatlos Properties, LLC.  Real Property Tax.  Dismissed—duplicate appeal.  Board members concur.

 

2008-B-1096         Anne McDonald v. Richard Levin, Tax Commissioner of Ohio.  School District Income Tax Penalty Abatement.  Tax Commissioner affirmed.  Board members concur. 

 

2008-V-1164         Hope Heidenreich v. Montgomery County Board of Revision and the Montgomery County Auditor.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2006-V-1408         AREC 13, LLC c/o U-Haul International, Inc. v. Lorain County Board of Revision, Lorain County Auditor, and the Elyria City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-V-1409         AREC 13, LLC c/o U-Haul International, Inc. v. Lorain County Board of Revision, Lorain County Auditor, and the Clearview Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-T-1606          Joan E. Macy, Trustee of the Joan E. Macy Trust of June 5, 2001 v. Summit County Board of Revision and Summit County Fiscal Officer.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-V-1700         Aldi, Inc., An Ohio Corp. 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-V-1701         Aldi, Inc., An Ohio Corp. 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-V-1724         Aldi, Inc., An Ohio Corp. 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.  

 

2007-H-292           Edward L. Feick, Trustee v. Erie County Board of Revision and the Erie County Auditor.  Real Property Tax.  Stipulated.  Board members concur.  

 

2007-T-299            Catherine M. Brady, Next of Friend to Deborah Valaitis v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-N-315           Chandos & Janet Gose v. Erie County Board of Revision and the Erie County Auditor.  Real Property Tax.  Stipulated.  Board members concur.  

 

2007-Z-473            Performance Race Fuels & Lubricants, LLC v. Richard A. Levin, Tax Commissioner of Ohio.  Motor Vehicle Fuel Tax.  Dismissed.  Board members concur. 

 

2007-N-498           Joy Chukwulobe v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Stipulated.  Board members concur.  

 

2007-T-701            Raymond S. Lokar v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur.  

 

2007-A-784            WEC 2000B CSF-17 LLC v. Portage County Board of Revision, Portage County Auditor, and Aurora Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-V-956            AREC 13, LLC v. Lorain County Board of Revision, Lorain County Auditor, and the Clearview Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.  

 

2007-V-958            AREC 13, LLC v. Lorain County Board of Revision, Lorain County Auditor, and the Elyria City School District Board of Education.  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 Max R. Schroer Enterprises, Inc.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-T-1260          Scott and Julie Ritchie v. Erie County Board of Revision and Erie County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-B-1302         Mac’s Convenience Stores, LLC v. Summit County Board of Revision, Summit County Fiscal Officer and Nordonia Hills City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-H-1367         Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and AREC 12, LLC.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-B-1720         Board of Education for Toledo Public Schools v. Lucas County Board of Revision, Lucas County Auditor, and John J. Barone II, et al.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-N-1722, 2007-N-1723

                                 Washington Local Schools Board of Education v. Lucas County Board of Revision and Lucas County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2008-M-309           John D. Proctor, Trustee v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-H-494           Richard Gibson v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-N-755, 2008-N-756

                                 Alan Hartman v. Lucas County Board of Revision and Lucas County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-Z-772            Robert M. Heffelfinger v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-M-1098        Ernest J. Sweigert v. Lake County Board of Revision and the Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur.  

 

2008-Z-1632          Trail West, Ltd. v. Licking County Board of Revision and Licking County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2008-N-1750         NHP Ohio LLC v. Butler County Board of Revision, Butler County Auditor, and Lakota Local School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2006-Z-298            Cincinnati Plaza Company D.B.A.:  Westin Cincinnati v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Remand.  Board members concur. 

 

*2006-B-784         MFC Beavercreek LLC v. Greene County Board of Revision and the Greene County Auditor.  Real Property Tax.  Denying motion for reconsideration.  Board members concur. 

 

2006-V-2338, 2006-V-2346

                                 Saint Gobain Ceramics and Plastics, Inc. v. Richard A. Levin, Tax Commissioner.  Personal Property Tax.  Remand.  Board members concur. 

 

*2007-A-396         Health Care Property Investors, Inc. and/or Inn At Fox Run Management Co., Inc. and Summerville at Fox Run LLC v. Clark County Board of Revision, Clark County Auditor, and the Greenon Local School District Board of Education.  Real Property Tax.  Denying motion to remand. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2007-V-970, 2007-V-971

                                 Board of Education of the Newark City Schools v. Licking County Board of Revision, Licking County Auditor, McNally-Krebs Development Company, and MSM Partnership.  Real Property Tax.  Consolidating appeals for purpose of hearing scheduled for December 9, 2008. 

 

2007-V-1007         Board of Education for Anthony Wayne Schools v. Lucas County Board of Revision, Lucas County Auditor, and Jusumati M. Soni.  Real Property Tax.  Denying motion to dismiss and finding jurisdiction. 

 

2007-A-1077         Board of Education for Toledo Public Schools v. Lucas County Board of Revision, Lucas County Auditor, and Dale Osten.  Real Property Tax.  Requiring appellee to show cause. 

 

2008-T-660            Dr. Carol Moses-Robinson v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Requiring appellant to show cause & ordering BOR to supplement the transcript. 

 

2008-N-1360         Mary Di Blasi v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Finding jurisdiction. 

 

2008-M-1507        Marino HBM, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Requiring appellant to show cause. 

 

2008-V-1514         Stephanie M. and Paul Feeley v. Richard A. Levin, Tax Commissioner of Ohio.  School District Income Tax.  Requiring appellants to show cause. 

 

2008-Z-1586, 2008-Z-1587, 2008-Z-1588

                                 Lakota Local School District Board of Education v. Butler County Board of Revision, Butler County Auditor, and BGB Investments, LLC.  Real Property Tax.  Consolidated. 

 

2008-M-1686        Scott P. & Heather Wilson v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Requiring appellants to show cause.

 

2008-T-1696          Thunder Alley Roadhouse, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Requiring appellant to show cause. 

 

*Issued Previously