OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. Wednesday

November 12, 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-381           Board of Education of the Worthington City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Bob-O-Link Golf Courses, Ltd.  Real Property Tax.  Value found.  Board members concur.

 

2006-H-1420         Board of Education of the Akron City School District v. Summit County Board of Revision, Summit County Fiscal Officer, and James R. and Lynn C. Aston, Trustees.  Real Property Tax.  Value found.  Board members concur.

 

2007-H-144           Arlington Church of God v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Tax Commissioner affirmed.  Board members concur.

 

2007-M-275           Stephen and Helen Korode v. Jefferson County Board of Revision and the Jefferson County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2007-A-1136         William C. Hays v. Lake County Board of Revision, Lake County Auditor, and Paul T. Hays.  Real Property Tax.  Remanded with instructions.  Board members concur.

 

2007-H-1195         Getachew Boru 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.

 

2008-V-1188         Donald G. Hasenfratz v. Lucas County Board of Revision and Lucas County Auditor.  Real Property Tax.  Remanded with instructions.  Board members concur.

 

DISMISSALS AND STIPULATIONS

 

2006-Z-1748          Board of Education of the Akron City School District v. Summit County Board of Revision, Summit County Fiscal Officer, and Cooper Real Estate Management Company, Ltd.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-A-180            Board of Education of the South-Western City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Vesta West Bay, LLC.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-N-642           David T. and Tracy E. Pustay v. Lorain County Board of Revision and Lorain County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-V-779            Belmont Nursing Center Corp. v. Wood County Board of Revision and the Wood County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-A-1293         Aldi, Inc. (Ohio) v. Lorain County Board of Revision, Lorain County Auditor, and Sheffield-Sheffield Lake City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-Z-1339          Keith J. Rosenthal v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Dismissed.  Mr. Eberhart and Mr. Dunlap concur.  Ms. Margulies not participating. 

 

2007-N-1798         Joseph T. McGowen v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-N-1775         Pactiv Corporation v. Richard A. Levin, Tax Commissioner of Ohio.  Use Tax.  Dismissed.  Board members concur.

 

MISCELLANEOUS

 

2005-K-82              Marc Glassman, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Certification and Order.  Board members concur.

 

2007-A-1006         Board of Education for Toledo Public Schools v. Lucas County Board of Revision, Lucas County Auditor, and George and Rita Peters.  Real Property Tax.  Denying Motion to Remand.  Board members concur.

 

2008-T-506*          Stephen M. Egert v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Denying Motion to Reconsider.  Board members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2006-N-1808         Gina Blatt v. Hamilton County Board of Revision and Hamilton County Auditor.  Real Property Tax.  Requiring Board of Revision to Supplement Statutory Transcript.

 

2006-K-2260*       James E. and David D. Sluka v. Hamilton County Board of Revision and the Hamilton County Auditor.  Real Property Tax.  Requiring Appellants to Show Cause.

 

2007-V-648, 649, 650, 651, 652, 653, 657

                                 Board of Education for the Dublin City Schools v. Delaware County Board of Revision, Delaware County Auditor, Coppertree Homes, Ltd., Jiminez-Haid Builders, LLC, Built By Baxter, Inc., Baxter/Harriot, LLC.  Real Property Tax.  Consolidating Appeals.

 

2007-Z-676, 677, 678, 679, 680, 681

                                 Ken and Teri Long v. Crawford County Board of Revision and Crawford County Auditor.  Real Property Tax.  Requiring Appellants to Show Cause.

 

2008-B-807            Mary Jevcak v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Requiring Appellant to Show and Directing BOR to Supplement Transcript.

 

2008-N-1106         Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Hamilton Arms Limited.  Real Property Tax.  Compelling Discovery.

 

2008-V-1339         Ronald Levin v. Lucas County Board of Revision and the Lucas County Auditor.  Real Property Tax.  Denying Appellant’s Motion to Compel Discovery.

 

2008-V-1684         Crown Castle GT Company, LLC v. Summit County Board of Revision, Summit County Fiscal Officer, and the Hudson City School District Board of Education.  Real Property Tax.  Consolidating Appeals.

 

* Issued Previously