OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. Tuesday

November 4, 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-V-411            Jericho USA, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-M-2161        Board of Education of the Akron City School District v. Summit County Board of Revision, the Summit County Fiscal Officer, and Chapel Hill Investors, LLC.  Real Property Tax.  Value found.  Board members concur. 

 

2007-N-148           Ohio Nurses Association, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Tax Commissioner affirmed.  Board members concur. 

 

2007-A-199            Goofy Golf II, Inc. v. Richard A Levin, Tax Commissioner of Ohio.  Use Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2007-M-259           Susan R. Bryan v. Richard A. Levin, Tax Commissioner of Ohio.  School District Income Tax.  Remanded with instructions.  Board members concur. 

 

2007-M-291           Jacob E. Abeltins and Betty A. Abeltins v. Lorain County Board of Revision and the Lorain County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2007-M-607           Jefferson Area Local School District Board of Education v. Ashtabula County Board of Revision, the Ashtabula County Auditor, and Deborah A. Spence & Donald H. Spence.  Real Property Tax.  Value found.  Board members concur. 

 

2007-M-799           David and Deborah Shuttleworth v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2008-T-604            Donna and Robert Stevens v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2008-T-675            Vincent Colant and Shirley Laparo-Colant v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2008-A-1402         Stacy M. Macfarlane v. Richard A. Levin, Tax Commissioner of Ohio.  School District Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2006-T-503, 2006-T-504

                                 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, CP Cleveland Holdings, and MWP Company.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-V-544            Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and The Cleveland Clinic Foundation.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-V-1182         Gordon Square Homes L.P. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-V-1405         Raintree Golf, LLC v. Summit County Board of Revision, the Summit County Fiscal Officer, and the Green Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-M-1417        Akron City School District Board of Education v. Summit County Board of Revision, the Summit County Fiscal Officer and CUH Properties, LLC.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-M-1632        Fir Hill Towers 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-2128         Sears Roebuck & Co. v. Lucas County Board of Revision, the Lucas County Auditor, and the Washington Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-A-2258         OHI Asset II, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Parma City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-T-208            Dublin City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Ciotola Family Limited Partnership, nka CF Ventures, Ltd.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-M-459           Leon R. & Deloris J. Campbell v. Allen County Board of Revision and the Allen County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-T-478            Northridge Local Schools Board of Education v. Licking County Board of Revision, Licking County Auditor, and John and Pam Boesch.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-T-510            Jeffrey A. Heibeck v. Ottawa County Board of Revision and Ottawa County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-T-545            David A. Simia v. Erie County Board of Revision and Erie County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-V-745            MRR Properties LLC v. Wayne County Board of Revision and the Wayne County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-Z-758            Eagle View Apartments Limited Partnership v. Muskingum County Board of Revision and Muskingum County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-M-895           Ganley Real Estate Co. v. Lake County Board of Revision, the Lake County Auditor, and the Wickliffe City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-A-994            Thomas L. Bassett v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-M-1335, 2007-M-1398

                                 Fir Hill Towers 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. 

 

2008-V-59, 2008-V-80, 2008-V-81

                                 Board of Education of the Parma City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Ohio Asset II (OH) LLC.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-V-66              Board of Education for Washington Local Schools v. Lucas County Board of Revision, the Lucas County Auditor, and Sears Roebuck & Co.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-V-1033         Christopher J. Hassen and Jill S. Hassen v. Lucas County Board of Revision and the Lucas County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-Z-1602          Midwest Enterprises, Inc. v. Hamilton County Board of Revision and Hamilton County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2008-Z-1717          Midwest Enterprises, Inc. v. Hamilton County Board of Revision and Hamilton County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2008-M-1962        One Seagate LLC v. Lucas County Board of Revision, the Lucas County Auditor and Toledo Public Schools Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2008-M-1963        One Seagate LLC v. Lucas County Board of Revision, the Lucas County Auditor and Toledo Public Schools Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2007-T-176            James E. and Verna K. Gibson v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Certification.  Board members concur.

 

*2008-N-39           Edward Martell v. Stark County Board of Revision and Stark County Auditor.  Real Property Tax.  Denying motion for reconsideration.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2008-B-1037, 2008-B-1319

                                 Circleville Housing Partners, Ltd. and Circleville Township Board of Trustees v. Pickaway County Board of Revision and Pickaway County Auditor.  Real Property Tax.  Consolidated. 

 

2008-M-1042, 2008-M-1046, 2008-M-1047

                                 Pearl Mohawk, LLC and Berea City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Compelling discovery. 

 

2008-B-1277         Board of Education of the Riverside Local School District v. Lake County Board of Revision, Lake County Auditor, and New Morton International, Inc.  Real Property Tax.  Extending discovery period. 

 

2008-V-1339         Ronald Levi v. Lucas County Board of Revision and the Lucas County Auditor.  Real Property Tax.  Denying appellant’s motion to join additional appellees and denying appellant’s motion to subpoena Columbia Gas of Ohio. 

 

2008-N-1374, 2008-N-1385

                                 7599 Old Rockside Road (OH) LLC / 7599 Old Rockside Rd (OH) LLC and 7599 Old Rockside Road (OH) LLC / 7599 Old Rockside Rd LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Independence City School District Board of Education.  Real Property Tax.  Consolidating appeals. 

 

2008-M-1999        Jeffrey K. DeArmond v. Lucas County Board of Revision and the Lucas County Auditor.  Real Property Tax.  Requiring appellant to show cause; and seeking statutory transcript from Lucas County Auditor. 

 

*Issued Previously