OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. Tuesday

December 16, 2008

 

MERIT DOCKET

 

No merit decisions to be announced.

 

DISMISSALS AND STIPULATIONS

 

2006-Z-1527, 2006-Z-1530, 2006-Z-1573, 2006-Z-1574

                                 Ohio Commerce Center Acquisitions, LLC (an Delaware Limited Liability Company, et al.) and Strongsville Board of Education and City of Strongsville v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur.  

 

2006-T-1564          Tallmadge City School District Board of Education v. Summit County Board of Revision, Summit County Fiscal Officer, and Liberty Street Apartments, LLC.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-A-2291         WEC 200A-39 LLC v. Licking County Board of Revision, Licking County Auditor, and Board of Education of the Newark City Schools District.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-B-614            Board of Education of the Columbus City School District v. Franklin County Board of Revision, Franklin County Auditor, and The Eagle & Lion Ltd.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-A-667, 2007-A-700  

                                 Simon-Woodgate-Ravenna Limited Partnership and Board of Education of the Ravenna City School District v. Portage County Board of Revision and Portage County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-T-855            C.O. Condominium Corp. v. Wood County Board of Revision and Wood County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-M-1446        Amherst Plaza Limited Partnership v. Lorain County Board of Revision, Lorain County Auditor and Amherst Exempted Village School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-M-1674        Joseph & Karen Vulcan v. Lake County Board of Revision and the Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-T-936            Jeromesville Place, LLC v. Ashland County Board of Revision and Ashland County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-Z-2111          Chicago Investors, Ltd. v. Lucas County Board of Revision and Lucas County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

MISCELLANEOUS

 

2006-T-2249          Pizza Hut of America, Inc., et al. v. William W. Wilkins, Tax Commissioner of Ohio.  Corporation Franchise Tax.  Remand.  Board members concur. 

 

2007-M-275*        Stephen and Helen Korode v. Jefferson County Board of Revision and the Jefferson County Auditor.  Real Property Tax.  Denying Motion for Reconsideration.  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.  Granting November 6, 2008 Motion to Supplement the Statutory Transcript and Denying November 26, 2008 Motion to Supplement the Statutory Transcript. 

 

2007-Z-1075, 2007-Z-1166, 2007-Z-1171

                                 Board of Education for Maumee City Schools v. Lucas County Board of Revision, Lucas County Auditor, and Port Lawrence Title and Trust.  Real Property Tax.  Consolidating Appeals and Scheduling Merit Hearing. 

 

2008-T-988, 2008-T-989, 2008-T-1023

                                 Berea City School District Board of Education, and JND-EMJ Berea, Ltd. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals and Compelling Discovery. 

 

2008-T-1090          Carmelo & Nunzia Ruta v. Erie County Board of Revision, Erie County Auditor, and Perkins Local School District Board of Education.  Real Property Tax.  Compelling Discovery. 

 

2008-T-1091          Ruta Carmelo v. Erie County Board of Revision, Erie County Auditor, and Perkins Local School District Board of Education.  Real Property Tax.  Denying Motion to Compel. 

 

2008-T-1092          Carmelo Ruta, Inc. v. Erie County Board of Revision, Erie County Auditor, and Perkins Local School District Board of Education.  Real Property Tax.  Compelling Discovery. 

 

2008-T-1093          Carmelo Ruta, Inc. v. Erie County Board of Revision, Erie County Auditor, and Perkins Local School District Board of Education.  Real Property Tax.  Denying Motion to Compel. 

 

2008-T-1094          Carmelo Ruta, Inc. v. Erie County Board of Revision, Erie County Auditor, and Perkins Local School District Board of Education.  Real Property Tax.  Denying Motion to Compel.

 

2008-A-1246         Euclid Hills Apartments, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Euclid City School District Board of Education.  Real Property Tax.  Granting Motion to Extend Discovery Deadline. 

 

2008-A-1280         Paul D. Pugal v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax Personal Liability.  Denying Motion for Default Judgment and Granting Motion to Extend Discovery Period. 

 

2008-Z-1702, 2008-Z-1703, 2008-Z-1704, 2008-Z-1705, 2008-Z-1719

                                 Robert J. Amsdell and Leona Partners v. Lorain County Board of Revision and Lorain County Auditor.  Robert J. Amsdell and Leona Partners v. Lorain County Board of Revision, Lorain County Auditor, and Board of Education Elyria City Schools.  Robert J. Amsdell and Amsdell and Amsdell v. Lorain County Board of Revision and Lorain County Auditor.  Robert J. Amsdell and Amsdell and Amsdell v. Lorain County Board of Revision and Lorain County Auditor.  Robert J. Amsdell and Leona Partners v. Lorain County Board of Revision, Lorain County Auditor, and Board of Education Elyria City Schools.  Real Property Tax.  Consolidated. 

 

2008-N-1967, 2008-N-1968

                                 Board of Education of the Akron City School District v. Summit County Board of Revision, Summit County Fiscal Officer, and Mahoning Valley-Seiberling, LLC.  Real Property Tax.  Consolidated. 

 

2008-A-2100         Mann & Assoc Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Warrensville Heights Board of Education.  Real Property Tax.  Granting Request to Withdraw as Counsel of Record and Entering an Appearance on Behalf of Appellant. 

 

2008-N-2129         Newman Jeanne B, Rosenman Elizabeth Mann v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Warrensville Heights Board of Education.  Real Property Tax.  Granting Request to Withdraw and Substituting Counsel. 

 

2008-N-2129         Newman Jeanne B, Rosenman Elizabeth Mann v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Warrensville Heights Board of Education.  Real Property Tax.  Granting Request to Withdraw. 

 

2008-M-2169, 2008-M-2170, 2008-M-2175

                                 Berea City School District Board of Education and South Side Federal Savings and Loan Assoc. aka Dollar Bank FSB v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Consolidated. 

 

2008-T-2226          Frank S. Novak v. Medina County Board of Revision and Medina County Auditor.  Real Property Tax.  Requiring Appellant to Show Cause.

 

2008-Z-2300, 2008-Z-2315, 2008-Z-2316

                                 General Mills Restaurant, Inc., GMRI, Inc., and Berea City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals.  

 

2008-V-2317         Gregory R. Allen and Susan C. Allen v. Hancock County Board of Revision and the Hancock County Auditor.  Real Property Tax.  Requiring Appellants to Show Cause and Directing BOR to Certify Statutory Transcript. 

 

 

*Issued Previously