ANNOUNCEMENT OF DECISIONS AND
ORDERS
12:00 P.M. Tuesday
October 28, 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.
2006-B-1027 Simon
J. Glick, et al. v. Wayne County Board of Revision and Wayne County
Auditor. Real Property Tax CAUV. Value found.
Board members concur.
2006-N-1040 Blanchester
Limited Partnership v. Clinton County Board of Revision and Clinton County
Auditor. Real Property Tax. Value found.
Board members concur.
2006-B-1544 Bexley-Janet,
LLC 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-H-1635 Rodney
Litteral v. Montgomery County Board of Revision and the Montgomery County
Auditor. Real Property Tax. Value found.
Board members concur.
2006-B-1786 Red
Vette Properties 3, LLC – Scott D. Brown v. Franklin County Board of Revision,
Franklin County Auditor, and the Board of Education of the Columbus City
Schools District. Real Property Tax. Value found. Board members concur.
2006-B-2247 Build-A-Bear
Retail Management, Inc. v. Franklin County Board of Revision, Franklin County
Auditor, and the Board of Education of the Groveport Madison Local School
District. Real Property Tax. Value found.
Board members concur.
2007-V-99 Board
of Education of the South Euclid-Lyndhurst City School District v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, and Claude B. Pederson. Real Property Tax. Value found.
Board members concur.
2007-B-118 Lawrence
L. Voet, Jr. v. Hamilton County Board of Revision and Hamilton County
Auditor. Real Property Tax. Value found.
Board members concur.
2007-Z-1241 Gesse
Properties of Ohio, LLC v. Clark County Board of Revision, Clark County
Auditor, and Northeastern Local School District Board of Education. Real Property Tax. Remanded with instructions. Board members concur.
2008-M-1012 Richard
A. Sofka v. Cuyahoga County Board of Revision and the Cuyahoga County
Auditor. Real Property Tax. Dismissed.
Board members concur.
2006-V-388 Davis Estates Ltd. v. Franklin
County Board of Revision, Franklin County Auditor, and the Columbus City School
District Board of Education. Real
Property Tax. Dismissed. Board members concur.
2006-A-2148 TEDL LLC v. Montgomery County Board of
Revision, Montgomery County Auditor, and the Board of Education of the Huber
Heights City Schools District. Real
Property Tax. Stipulated. Board members concur.
2007-A-674 Martin D. Sutter & Tricia L.
Sutter v. Union County Board of Revision and Union County Auditor. Real Property Tax. Dismissed.
Board members concur.
2007-A-739 Andy & Paulette Getsy v. Lake
County Board of Revision and Lake County Auditor. Real Property Tax. Stipulated.
Board members concur.
2007-V-811 Michael J. Scherach, et al. v. Lorain County Board of Revision and the
Lorain County Auditor. Dismissed. Board members concur.
2007-T-964 Ashtabula County District Library v.
Ashtabula County Budget Commission, Andover Public Library, Conneaut Public
Library, Harbor-Topky Memorial Public Library, Henderson Memorial Public
Library, Kingsville Public Library, Rock Creek Public Library, and Grand Valley
Public Library. Budget
Commissioner. Dismissed. Board members concur.
2007-H-1020 Board of Education for Sylvania City
Schools v. Lucas County Board of Revision, Lucas County Auditor, and Barone
Brothers 2000, LLC. Real Property
Tax. Dismissed. Board members concur.
2007-Z-1051 Susan J. Moran v. Lake County Board of
Revision and Lake County Auditor. Real
Property Tax. Dismissed. Board members concur.
2007-T-1218 Robert Ramnytz v. Summit County Board
of Revision, Summit County Fiscal Officer, and Akron City School District Board
of Education. Real Property Tax. Dismissed.
Board members concur.
2007-M-1442 Westerville City Schools v. Franklin
County Board of Revision, the Franklin County Auditor and Jarob
Partnership. Real Property Tax. Stipulated.
Board members concur.
2008-N-125,
160, 161, 162
Toledo
Properties LLC, d.b.a. Toledo Managed Properties, LLC v. Lucas County Board of
Revision, Lucas County Auditor, and the Board of Education of the Washington
Local Schools. Real Property Tax. Dismissed.
Board members concur.
2008-T-126 Joe Vince v. Cuyahoga County Board
of Revision and Cuyahoga County Auditor.
Real Property Tax.
Dismissed. Board members concur.
2008-H-996 Robert K. Moore v. Franklin County
Board of Revision and the Franklin County Auditor. Real Property Tax. Stipulated.
Board members concur.
2008-Z-1104 Daniel DeMastry v. Lake County Board
of Revision, Lake County Auditor, and Riverside Local School District Board of
Education. Real Property Tax. Stipulated.
Board members concur.
2008-M-1335 Danbury Local School District Board of
Education v. Ottawa County Board of Revision, the Ottawa County Auditor, and
The End LLC. Real Property Tax. Stipulated.
Board members concur.
2008-A-1856 Springdale Station Ltd. v.
2008-M-610 Coshocton Community Housing, Inc. v.
Richard A. Levin, Tax Commissioner of
2008-Z-960 Timothy P. & Beverly A. Hartong
v.
INTERIM ORDERS ISSUED BY
ATTORNEY EXAMINERS
2006-N-1761 Board of Education of the South-Western City Schools v.
Franklin County Board of Revision, Franklin County Auditor, and Richard E. Dick,
Jr. Real Property Tax. Requiring Appellee Property Owner to Show
Cause.
2007-T-282 City
of
2007-M-430, 431 Board of Education of the Licking Heights Local Schools v. Licking
County Board of Revision, the Licking County Auditor, and Everville LLC. Real Property Tax. Consolidating Appeals.
2008-N-261 Board
of Education, Reynoldsburg City School District v. Franklin County Board of
Revision, Franklin County Auditor, and Fractional Share Acquisition, LLC. Real Property Tax. Approving Hearing Waiver and Scheduling Briefs.
2008-N-263 Board
of Education, Reynoldsburg City School District v. Franklin County Board of
Revision, Franklin County Auditor, and French Run Acquisition, LLC. Real Property Tax. Approving Hearing Waiver and Scheduling
Briefs.
2008-Z-811 J.H.
Riesenberg, Jr. & Associates, Inc. v. Richard A. Levin, Tax Commissioner of
2008-Z-1403 Janice Vance v. Richard A. Levin, Tax Commissioner of
Ohio. Personal Income Tax. Requiring Appellant to Show Cause.
2008-A-1437, 1438 TIC CY Willoughby 1 LLC et al. v. Lake County Board of Revision,
Lake County Auditor, and Board of Education for the Willoughby-Eastlake City
School District. Real Property Tax. Granting Request to Withdraw as Counsel of
Record and Entering an Appearance on Behalf of Appellants.
2008-A-1776, 1784 Sun Life Assurance Company of Canada v. Summit County Board of
Revision, Summit County Fiscal Officer, and Nordonia Hills City School District
Board of Education. Real Property
Tax. Consolidating Appeals.