OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. Tuesday

November 18, 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-A-712            HIN, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bedford Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2006-K-795           Aldi, Inc., an Ohio Corp. v. Ashland County Board of Revision, Ashland County Auditor, and Ashland City School District Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2006-Z-1829          Champion Building Co. L.P. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Denying motion to remand and granting appellant’s voluntary dismissal.  Mr. Eberhart and Mr. Dunlap concur.  Ms. Margulies dissents. 

 

2008-M-564           Garry L. Berman v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2008-V-1514         Stephanie M. and Paul Feeley v. Richard A. Levin, Tax Commissioner of Ohio.  School District Income Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2008-T-1696          Thunder Alley Roadhouse, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

DISMISSALS AND STIPULATIONS

 

2006-T-20, 2006-T-21, 2006-T-33

                                 Strongsville Board of Education, City of Strongsville, and The Higbee Company v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-V-1404         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-H-1725, 2006-H-1727

                                 Highland Square, Ltd. 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-2324         Charles Calanni v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-V-2326         Charlie Calanni v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-M-385           Todd and Julie Milkie v. Lorain County Board of Revision and the Lorain County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-A-513            Chu Brothers Motels, Inc. v. Medina County Board of Revision and Medina County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-V-798            Steven and Barbara Sparks v. Lucas County Board of Revision and the Lucas County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-A-806            Kent City School District v. Portage County Board of Revision, Portage County Auditor, and University Plaza, Inc.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-Z-872            Daniel & Carolyn Rozko v. Ottawa County Board of Revision, Ottawa County Auditor, and Danbury Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-Z-873            Daniel & Carolyn Rozko v. Ottawa County Board of Revision and Ottawa County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-H-1122         Amanda Slusher-King v. Erie County Board of Revision and the Erie County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-Z-1614, 2007-Z-1615

                                 Don W. & Mary E. Gress v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-Z-1616          Junkyard Dawg Land Co. Inc. v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-Z-1617          Don W. & Mary E. Gress v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-T-1702          Euclid City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Villa de Narre, LLC.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-Z-710            COP/S Armament & Apparel v. Richard A. Levin, Tax Commissioner of Ohio.  Corporation Franchise Tax.  Dismissed.  Board members concur. 

 

2008-N-799           Betty (B.) Perry v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Beachwood City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-Z-1716          Midwest Enterprises, Inc. v. Hamilton County Board of Revision and Hamilton County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

MISCELLANEOUS

 

2006-M-786, 2006-M-787

                                 Realty Income Corporation, A Maryland Corp.*As of 1/1/05 Madison (Ridge) LLP, a Georgia LLP, et al., and Rite Aid of Ohio, Inc. v. Lake County Board of Revision, Lake County Auditor, and the Madison Local School District Board of Education.  Real Property Tax.  Certification.  Board members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2005-H-896*         Shiloh Automotive, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Staying proceedings. 

 

2006-N-1360         Sardinia Church of Christ v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Requiring parties to show cause. 

 

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.  Finding jurisdiction. 

 

2007-H-898, 2007-H-900

                                 Wal-Mart Real Estate Business Trust and Wal-Mart Stores, Inc. v. Muskingum County Board of Revision and the Muskingum County Auditor.  Real Property Tax.  Consolidated. 

 

2007-Z-938            Calvin & Candace Sergent v. Ottawa County Board of Revision and Ottawa County Auditor.  Real Property Tax.  Requiring appellants to show cause. 

 

2008-N-785           Cummins Property Services, LLC v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Worthington City School District.  Real Property Tax.  Compelling discovery.

 

2008-V-1339         Ronald Levi v. Lucas County Board of Revision and the Lucas County Auditor.  Real Property Tax.  Granting appellant’s motion to extend discovery. 

 

2008-H-1414, 2008-H-1415, 2008-H-1416

                                 Roma C. Aronoff v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Consolidated. 

 

2008-H-1729, 2008-H-1942

                                 Westlake City School District Board of Education and Central National Bank of Cleveland NKA Keybank National Association (Key Corp.) v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidated. 

 

*Issued Previously