OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. Tuesday

November 25, 2008

 

MERIT DOCKET

 

2006-A-1506, 1550

                                 Board of Education of the Olentangy Local Schools and Richs Department Stores, Inc.  v. Delaware County Board of Revision and Delaware County Auditor.  Real Property Tax.  Value found.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap concurring separately.

 

2006-K-1597         Board of Education of the Akron City School District v. Summit County Board of Revision, Summit County Fiscal Officer, and BJ Akron Portfolio LP.  Real Property Tax.  Value found.  Board members concur.

 

2006-N-1808         Gina Blatt v. Hamilton County Board of Revision and Hamilton County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2007-N-102           Church of God in Northern Ohio, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Tax Commissioner affirmed.  Board members concur.

 

2007-M-163, 164  Hird Avenue Properties, LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Lakewood City School District Board of Education.  Real Property Tax.  Value found.  Board members concur.

 

2007-A-172            Hussein Khalil v. Franklin County Board of Revision, Franklin County Auditor, and Board of Education of the Columbus City School District.  Real Property Tax.  Value found.  Board members concur.

 

2007-V-817            Stanislaw and Agatha Golab v. Lorain County Board of Revision and the Lorain County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2007-V-830            Cedric Calder v. Franklin County Board of Revision, Franklin County Auditor, and the Board of education of the Columbus City Schools.  Real Property Tax.  Value found.  Board members concur.

 

2008-T-398            Miller & Rives Investment, LLC v. Franklin County Board of Revision, Franklin County Auditor, and Board of Education of the Columbus City Schools.  Real Property Tax.  Dismissed.  Board members concur.

 

2008-A-800, 809   Christian & Mary Pawar v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2008-M-1381        Board of Education for Toledo Public Schools v. Lucas County Board of Revision, the Lucas County Auditor, and Fadi Ramadan, LLC.  Real Property Tax.  Remanded with instructions.  Board members concur.

 

2008-B-1737         James Mekoleske v. Richard Levin, Tax Commissioner of Ohio.  School District Income Tax Penalty Abatement.  Tax Commissioner affirmed.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2006-B-1298, 1299

                                 Hilltop Plaza LLC, A Delaware Limited Liability Company M. Krupp Holdings, LLC, A Delaware Limited Liability Company, et al. v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-A-1318, 1319, 1334

                                 Board of Education for the Orange City School District and Lowe’s Home Centers, Inc. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-T-1759          Columbus City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and D&D Group, Ltd.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-T-1840          Mad River Local School District Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor, and KDC Legacy Limited Partnership.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-H-81              Owen-Illinois, Inc. and New Kirk Leyden, LP v. Lucas County Board of Revision, Lucas County Auditor, and the Toledo Public Schools Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-H-384           Robert J. Dalrymple v. Village of Richfield Municipal Board of Appeal.  Municipal Income Tax.  Dismissed.  Board members concur.

 

2007-Z-460            David J. Bruckner v. Lorain County Board of Revision and Lorain County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-M-567           Vito Colonna v. Ashtabula County Board of Revision, Ashtabula County Auditor, and Ashtabula Area City Schools Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-H-666           Youngstown Wick Building Real Estate Partners LLC v. Mahoning County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-H-697           James A. Skuly v. Lorain County Board of Revision and the Lorain County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-V-740, 741

                                 Kohl’s Department Stores, Inc. v. Muskingum County Board of Revision, and the Muskingum County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-A-1028         Thomas P. & Melinda J. Edwards v. Erie County Board of Revision and Erie County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-H-1669         Board of Education of the Dublin City School District v. Franklin County Board of Revision, Franklin County Auditor, and 161 Ribs, Ltd.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-H-1673         Johnny and Sandra Phillips v. Lake County Board of Revision and the Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-V-330, 331

                                 Board of Education of the Rocky River City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and James R. Conforto, Trustee.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-T-547            26080 Euclid Ave. LLC, and Atlas Financial Services, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Euclid City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-T-727            Bernard L. Gantzer v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-A-758            Westlake Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Crossings Village Westlake, LLC.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-Z-916            Bevars D. & Mary C. Mabry, Trustees v. Lucas County Board of Revision and Lucas County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-T-1105          Randolph and Teresa Kerr v. Licking County Board of Revision and Licking County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-H-1343, 1344

                                 Board of Education for the Berea City School District v.  Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Shawnee Office Park, LLC.  Real Property Tax.  Dismissed.  Board members concur.

 

2008-H-1623         Bruce G. Eckert v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Lakewood School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2008-T-1627          William E. Mattinson v. Clark County Board of Revision and Lake County Auditor.  Real Property Tax: CAUV.  Dismissed.  Board members concur.

 

2008-H-1864         John H. Shafer v. Lucas County Board of Revision and the Lucas County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

 

MISCELLANEOUS

 

2006-V-2163         Forest Park Partners Limited Partnership v. Montgomery County Board of Revision, Montgomery County Auditor, and the Dayton City School District Board of Education.  Real Property Tax.  Denying Appellee BOE’s Motion for Reconsideration and Granting Appellant’s Motion to Strike.  Board members concur.

 

2006-H-2357         Columbus Equipment Company v. Richard A. Levin, Tax Commissioner of Ohio.  Corporate Franchise Tax.  Remanding Appeal.  Board members concur.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2006-B-1302         Board of Education of the South Euclid-Lyndhurst City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Hilltop Plaza, LLC.  Real Property Tax.  Denying Motion to Strike.

 

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

 

2007-T-488            Kimbrough Properties LLC v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Denying Motion to Dismiss.

 

2007-A-1320         Board of Education for the Toledo Public Schools v. Lucas County Board of Revision, Lucas County Auditor, and K&B Warehousing, LLC.  Real Property Tax.  According Appellees Opportunity to Respond and Setting Briefing Schedule.

 

2008-A-946            Board of Education of the Groveport Madison Local Schools v. Franklin County Board of Revision, Franklin County Auditor, and Amberly Square Apartments, LP.  Real Property Tax.  Denying Motion to Compel Discovery. 

 

2008-M-1168        Infinity Resources, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Granting Motion to Extend Discovery Period. 

 

2008-H-1226         Caron Broadcasting, Inc.  v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the North Royalton City School District Board of Education.  Real Property Tax.  Granting Motion to Extend Discovery Deadline.

 

2008-A-1285         A & D Total Cleaning, LLC v. Richard A. Levin, Tax Commissioner of Ohio.  Income Withholding Tax.  Requiring Appellee to File Certified Copy of Notice of Appeal.

 

2008-H-2049         Charles E. Campbell v. Richard A. Levin, Tax Commissioner of Ohio.  School District Income Tax.  Requiring Appellant to Show Cause and Ordering Commissioner to Certify Statutory Transcript.

 

* Issued Previously.