ANNOUNCEMENT OF DECISIONS AND
ORDERS
12:00 P.M. Tuesday
December 9, 2008
2006-N-1760 Board
of Education of the South-Western City Schools v. Franklin County Board of
Revision, Franklin County Auditor, and Dick Group, LLC. Real Property Tax. Value found.
Board members concur.
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. Value found.
Board members concur.
2006-K-2124 Fountain
Head Apts., Ltd. v. Montgomery County Board of Revision, the Montgomery County
Auditor, and Dayton School District, Board of Education. Real Property Tax. Value found.
Board members concur.
2007-M-280 Loren
R. Parker and Susan Parker v. Clark County Board of Revision, the Clark County
Auditor, and Northeastern Local School District Board of Education. Real Property Tax. Value found.
Board members concur.
2007-B-452 Michael
Kish v. Lorain County Board of Revision and Lorain County Auditor. Real Property Tax. Dismissed—lack of jurisdiction. Board members concur.
2007-B-595 Meadows
Development LLC A Michigan Ltd. Liability Co. v. Champaign County Board of
Revision, Champaign County Auditor, and Triad Local School District Board of
Education. Real Property Tax. Dismissed—lack of jurisdiction. Board members concur.
2007-T-797 Geoffrey
and Robbi Magley v. Montgomery County Board of Revision and Montgomery County
Auditor. Real Property Tax. Value found.
Board members concur.
2007-T-1567 2815
Partners, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor,
and Cleveland Heights/University Heights City School District Board of
Education. Real Property Tax. Dismissed—lack of jurisdiction. Board members concur.
2008-N-558 Elite
Real Estate Services LLC v. Franklin County Board of Revision, Franklin County
Auditor, and Board of Education of the Columbus City Schools. Real Property Tax. Dismissed—lack of jurisdiction. Board members concur.
2008-M-941 David
W. Muchay v. Summit County Board of Revision and the Summit County Fiscal
Officer. Real Property Tax. Dismissed—lack of jurisdiction. Board members concur.
2008-B-969 R.
Clark and Jane C. Perrin v. Lorain County Board of Revision and Lorain County
Auditor. Real Property Tax. Remanded with instructions. Board members concur.
2008-A-1285 A
& D Total Cleaning, LLC v. Richard A. Levin, Tax Commissioner of Ohio. Income Withholding Tax. Dismissed—lack of jurisdiction. Board members concur.
2008-M-1686 Heather
Willson v. Richard A. Levin, Tax Commissioner of Ohio. Personal Income Tax. Dismissed—lack of jurisdiction. Board members concur.
2008-N-1710 Ken
Turner v. Franklin County Board of Revision, Franklin County Auditor, and Board
of Education of the Columbus City Schools.
Real Property Tax. Dismissed—lack
of jurisdiction. Board members concur.
2006-V-1084,
2006-V-1085
Strongsville
Board of Education and the City of Strongsville v. Cuyahoga County Board of
Revision, Cuyahoga County Auditor, and Pearl Drake, LLC. Real Property Tax. Stipulated.
Board members concur.
2006-H-1382 H & M Enterprises Co., Ltd. an Ohio
Limited Liability Company v. Cuyahoga County Board of Revision, Cuyahoga County
Auditor, and the Cleveland Board of Education.
Real Property Tax.
Stipulated. Board members
concur.
2006-Z-1609 Joan E. Macy, Trustee of the Joan E.
Macy Trust of June 5, 2001 v. Summit County Board of Revision and Summit County
Fiscal Officer. Real Property Tax. Stipulated.
Board members concur.
2006-A-1820 CS Hotels Ltd. Partnership v.
Montgomery County Board of Revision, Montgomery County Auditor, and Board of
Education of the Northridge Local Schools District. Real Property Tax. Dismissed.
Board members concur.
2007-Z-195 John F. Liechty v. Richard A. Levin,
Tax Commissioner of Ohio. Sales Tax
Personal Liability. Dismissed. Board members concur.
2007-H-198 Board of Education of the Westerville
City Schools v. Franklin County Board of Revision, Franklin County Auditor, and
Credit Suisse Leasing 92 A, LLP. Real
Property Tax. Stipulated. Board members concur.
2007-A-487 Eric Keyner v. Allen County Board of
Revision and Allen County Auditor. Real
Property Tax. Stipulated. Board members concur.
2007-A-505 The Ohio Bell Telephone Co. v.
Franklin County Board of Revision, Franklin County Auditor, and the Upper
Arlington City School District Board of Education. Real Property Tax. Stipulated.
Board members concur.
2007-Z-598,
2007-Z-601
Coral Market
Square Ltd. Partnership and Hirt Family Investments Ohio Ltd. Partnership/Hirt
Family Investments Ltd. Partnership v. Portage County Board of Revision,
Portage County Auditor, and Streetsboro City School District Board of Education. Real Property Tax. Stipulated.
Board members concur.
2007-T-617 Board of Education of the
Worthington City Schools v. Franklin County Auditor, and Executive House
Professional Center, L.P. Real Property
Tax. Stipulated. Board members concur.
2007-A-826 BRA-NU Enterprise, LLC v. Hamilton
County Board of Revision, Hamilton County Auditor, and Cincinnati School
District Board of Education. Real
Property Tax. Stipulated. Board members concur.
2007-T-941 Stow Associates, Ltd. v. Summit
County Board of Revision, Summit County Fiscal Officer, and Stow-Munroe Falls
City School District Board of Education.
Real Property Tax. Dismissed. Board members concur.
2007-A-945 King James Court Apartments LLC v.
Summit County Board of Revision, Summit County Fiscal Officer, and Akron City
School District Board of Education. Real
Property Tax. Stipulated. Board members concur.
2007-V-961,
2007-V-962
William R. and
Margaret La Rue v. Richard A. Levin, Tax Commissioner. Carl A. and Diane E. La Rue v. Richard A.
Levin, Tax Commissioner. Personal Income
Tax. Dismissed. Board members concur.
2007-Z-1043 DOTRS, LLC v. Summit County Board of
Revision, Summit County Fiscal Officer, and Nordonia Hills City School District
Board of Education. Real Property
Tax. Dismissed. Board members concur.
2007-V-1084 Peter A. and Shelia Randel v. Lake
County Board of Revision and the Lake County Auditor. Real Property Tax. Stipulated.
Board members concur.
2007-A-1377 Rolling Brooks Development, Property
Owner v. Summit County Board of Revision, Summit County Fiscal Officer, and the
Nordonia Hills City School District Board of Education. Real Property Tax. Dismissed.
Board members concur.
2007-K-1478 Kevin Beckwith v. Muskingum County Board
of Revision and the Muskingum County Auditor.
Real Property Tax.
Dismissed. Board members
concur.
2008-T-68 Sieb Family LLC v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor, and Lakewood Board of
Education. Real Property Tax. Stipulated.
Board members concur.
2008-T-304 Miklos E. and Anne W. Nagy, Trustees
v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Dismissed.
Board members concur.
2008-V-503 Bruce and Susan Long v. Cuyahoga County
Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated.
Board members concur.
2008-Z-540 Ashish Mehta v. Franklin County
Board of Revision, Franklin County Auditor, and Board of Education of the
Hilliard City School District. Real
Property Tax. Dismissed. Board members concur.
2008-A-664 Nancy Eisenberg v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor, and Beachwood City School District
Board of Education. Real Property
Tax. Stipulated. Board members concur.
2008-M-931 Lora Dinunzio v. Lake County Board of
Revision and the Lake County Auditor.
Real Property Tax.
Stipulated. Board members concur.
2008-H-1035 Sandra and Mark Agricola v. Tuscarawas
County Board of Revision, and the Tuscarawas County Auditor. Real Property Tax. Stipulated.
Board members concur.
2008-H-1279 Armrel Byrnes Company v. Richard A.
Levin, Tax Commissioner of Ohio. Sales
and Use Tax. Dismissed. Board members concur.
2008-M-1507 Marino HBM, Inc. v. Richard A. Levin,
Tax Commissioner of Ohio. Sale Tax. Dismissed.
Board members concur.
2008-N-1956,
2008-N-1957, 2008-N-1958
Thor Gallery at
Tri-County, LLC v. Hamilton County Board of Revision, Hamilton County Auditor,
and Princeton City School District Board of Education. Real Property Tax. Stipulated.
Board members concur.
2005-T-902 AEI Net Lease Income and Growth Fund
v. Erie County Board of Revision, Erie County Auditor, and Perkins Local School
District Board of Education. Real Property
Tax. Certification. Board members concur.
2005-M-1400 Elyria City School District Board of
Education v. Lorain Country Board of Revision, the Lorain County Auditor, and
Robert P. Ellis, Jr., Trustee. Real
Property Tax. Certification. Board members concur.
2007-Z-661 Jimmie & Mary Renner v. Lake
County Board of Revision and Lake County Auditor. Real Property Tax. Remand.
Board members concur.
2007-A-1077 Board
of Education for Toledo Public Schools v. Lucas County Board of Revision, Lucas
County Auditor, and Dale Osten. Real
Property Tax. Denying motion to dismiss. Board members concur.
2007-Z-1541
through 2007-Z-1547
David &
Edna Medvec v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Remand.
Board members concur.
2008-M-522 Vertis, Inc. v. Richard A. Levin, Tax
Commissioner of Ohio. Personal Property
Tax. Remand. Board members concur.
2008-N-1360 Mary Di Blasi v. Richard A. Levin, Tax
Commissioner of Ohio. Sales Tax. Remand.
Board members concur.
INTERIM ORDERS ISSUED BY
ATTORNEY EXAMINERS
2007-A-483* Board
of Education of the Newark City Schools v. Licking County Board of Revision,
Licking County Auditor, and Frank A. Brewer.
Real Property Tax. Show
cause.
2007-T-518 Crestwood
Villa II, Ltd. v. Crawford
2008-H-947 Board
of Education of the Columbus City Schools v. Franklin County Board of Revision,
Franklin County Auditor, and SNH Knight Properties Trust. Real Property Tax. Denying motion to compel.
2008-N-991 JMW
Properties Inc. v.
2008-H-1010 LTC Properties, Inc. v. Licking Country Board of Revision,
Licking County Auditor, and the Board of Education of the Newark City School
District. Real Property Tax. Denying motion to compel.
2008-M-1175, 2008-M-1176, 2008-M-1326
Berea
City School District Board of Education et al. v. Cuyahoga County Board of
Revision, the Cuyahoga County Auditor, and Techpark Limited Partnership, et
al. Real Property Tax. Compelling discovery.
Berea
City School District Board of Education v. Cuyahoga County Board of Revision,
the Cuyahoga County Auditor, and Techpark Limited Partnership. Real Property Tax. Compelling discovery and consolidating
appeals.
National
City Bank and Rocky River City School District Board of Education v. Cuyahoga
County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidating appeals and construing motion
to extend discovery as a motion to compel.
Board
of Education of the Rocky River City School District and Rini Bros. LLC v.
Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Construing motion to extend discovery period
as a motion to compel.
2008-T-1486 Rocky River City School District Board of Education v.
Cuyahoga County Board of Revision, Cuyahoga County Auditor, Charles P.
Simmelink. Real Property Tax. Construing motion to extend discovery period
as a motion to compel & compelling discovery.
Forest
Hill Local School District Board of Education and BRL Development Company LLC
v. Hamilton County Board of Revision, Hamilton County Auditor, and Broadwell
Factory Group, LLC. Real Property
Tax. Consolidated.
2008-N-2204 North American Indian, Inc. v. Lorain County Board of
Revision and Lorain County Auditor. Real
Property Tax. Requiring appellant to
show cause and the board of revision to expedite statutory transcript.
Stumph
Road Associates, Ltd. v. Cuyahoga County Board of Revision, the Cuyahoga County
Auditor, and the Parma City School District Board of Education. Real Property Tax. Consolidated.
*Issued Previously