OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. Tuesday

December 23, 2008

 

MERIT DOCKET

 

2005-V-332            Board of Education of the South-Western City Schools v. Franklin County Board of Revision, the Franklin County Auditor, and M&R Galloway Realty, LLC.  Real Property Tax.  Value found.  Board members concur.

 

2006-Z-1109          John Cummins v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-Z-1112          John Cummins v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Value found.  Mr. Eberhart and Mr. Dunlap concur.  Ms. Margulies dissents.

 

2006-B-1217         Lorain-Mazel 138, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Value found.  Board members concur.

 

2006-B-2123         Board of Education of the Akron City School District v. Summit County Board of Revision, Summit County Fiscal Officer, and Galaxy Properties, LLC.  Value found.  Board members concur.

 

2007-T-1466          Thomas Stankiewicz v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2007-T-1467          Thomas Stankiewicz v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

 

DISMISSALS AND STIPULATIONS

 

2006-V-18, 19, 46

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

 

2006-T-1400             Wolpal Associates Limited Partnership 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.

 

2006-H-1699 The May Department Stores Co. (Federal Retail Holdings, Inc.) nka Macy’s Retail Holdings v. Summit County Board of Revision, Summit County Fiscal Officer, and the Akron City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-H-458              Mary M. Naylor v. Allen County Board of Revision and the Allen County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-M-469              Randy Yanushewski v. Erie County Board of Revision and the Erie County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-H-525              Bucyrus Plaza, Limited v. Crawford County Board of Revision, Crawford County Auditor, and the Bucyrus City/Wynford School District School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-Z-593               Richard M. Zimmerman v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-H-893              DDR Ohio Opportunity LLC, II v. Lorain County Board of Revision, the Lorain County Auditor, and the Board of Education of the Elyria City Schools.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-H-988              Georgetown Manor Apts., Ltd. Georgetown Manor Apts. v. Lake County Board of Revision, Lake County Auditor, and the Madison Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-A-1046            Board of Education of the Heath City Schools v. Licking County Board of Revision, Licking County Auditor, and Donald L. Robinson & James Maynard.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-H-1078            Board of Education for Toledo Public Schools v. Lucas County Board of Revision, Lucas County Auditor, and the Fraternal Order of Police.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-Z-1125             Acme Trim Ltd. v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-Z-1286             Kohl’s Department Stores Inc. v. Warren County Board of Revision, Warren County Auditor, and Middletown City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-M-1742           Richard Wamsley and Cynthia J. Wamsley v. Lucas County Board of Revision and the Lucas County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-Z-1765, 1778

                                    Edens & Avant Holdings LLC and Board of Education for the Mentor Exempted Village School District v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-N-625, 626      Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Tavens Container, Inc.  Real Property Tax.  Dismissed.  Board members concur.

 

2008-Z-728               Subbakrishna Shankar & Rita Bryce v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Shaker Heights Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-Z-1286             The Old Print Shop v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Dismissed.  Board members Concur.

 

2008-H-1323            James R. Nason v. Lake County Board of Revision and the Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-H-1633            Apostolic Christian Country Villa v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax.  Dismissed.  Board members concur.

 

 

MISCELLANEOUS

 

2005-Z-744, 830

                                 May Stores Seventy Four Corp. (May Department Stores Company) and North Olmsted City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Certification and Order.  Board members concur.

 

2008-H-958           Carol Eastburn v. Geauga County Board of Revision and he Geauga County Auditor.  Real Property Tax.  Remanding Appeal.  Board members concur.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2007-T-1059          Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Alexander Road LLC.  Real Property Tax.  Approving Hearing Waiver & Scheduling Briefs.

 

2008-V-1057, 1058

                                 RC Investors, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Brecksville-Broadview Heights Board of Education.  Real Property Tax.  Consolidating Appeals.

 

2008-V-1192         Kensington Court Associates, Ltd. Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Board of Education of Westlake City School District.  Real Property Tax.  Denying Motion to Extend Discovery.

 

2008-A-1198, 1253

                                 Oxford Court Apts. and Board of Education of the Rocky River City School District v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Construing Motion to Extend Discovery Deadline as a Motion to Compel.

 

2008-N-1318         Board of Education of the Dublin City School District v. Richard A. Levin, Tax Commissioner of Ohio, and Friendship Village of Dublin, Ohio, Inc.  Real Property Tax Exemption.  Extending Discovery Period.

 

2008-A-1393         Wal-Mart Stores East, Inc. v. Columbiana County Board of Revision, Columbiana County Auditor, and the Salem City School District Board of Education.  Real Property Tax.  Compelling Discovery.

 

2008-B-1396         W. Richard Bennett v. Clark County Board of Revision and the Clark County Auditor.  Real Property Tax.  Requiring Appellant to Show Cause.

 

2008-N-1463         Coastline Investment Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Euclid City School District Board of Education.  Real Property Tax.  Extending Discovery Period.

 

2008-V-1660, 1661, 1662, 1663, 1664, 1665, 1666, 1667, 1668

                                 J.C. Penny Company, Inc., D-Serf Company, LLC, Franklin Park Parcels, LLC, Westfield Franklin Park Mall, LLC v. Lucas County Board of Revision, Lucas County Auditor, and the Board of Education for the Washington Local School District.  Real Property Tax.  Consolidating Appeals.

 

2008-V-1692         John C. Wu v. Union County Board of Revision, the Union County Auditor, and the Dublin City Schools District.  Real Property Tax.  Granting Motion to Compel and Directing Board of Revision to Certify Statutory Transcript.

 

2008-V-1763         James Snyder, Jr. and Bonnie Snyder v. Belmont County Board of Revision and the Belmont County Auditor.  Real Property Tax.  Requiring Appellants to Show Cause.

 

2008-V-1948, 2165, 2166

                                 Inner Circle Corporation, and Board of Education of the Berea City School District v. Cuyahoga County board of Revision and the Cuyahoga County auditor.  Real Property Tax.  Consolidating Appeals.

 

2008-H-1991, 2040, 2041

                                 Ganley Real Estate Co. and Berea City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals.

 

2008-V-1992, 2015, 2058, 2069

                                 Board of Education of the Akron City School District and Board of Education of the Tallmadge City School District and S P Chapel Hill, Ltd. v. Summit County Board of Revision and the Summit County Fiscal Officer.  Real Property Tax.  Consolidating Appeals.

 

2008-H-2005 – 2012, 2057 – 2064, 2072 – 2073, 2149 – 2152, 2406 – 2407

                                 Port of Greater Cincinnati Development Authority, Cincinnati Mills, LLC, Mills Forest Fair, LLC, Winton Woods City School District Board of Education, Board of Education of the Northwest Local School District v.   Hamilton County Board of Revision and the Hamilton County Auditor, and Butler County Board of Revision and the Butler County Auditor.  Real Property Tax.  Consolidating Appeals and Granting Motion for Designation as Complex Litigation.

 

2008-T-2098          Beaumont D B, Sr. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Warrensville Heights City School District Board of Education.  Real Property Tax.  Granting Request to Withdraw & Substituting Counsel.

 

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 Withdraw as Counsel of Record.

 

2008-M-2109, 2110, 2260, 2261, 2262

                                 Board of Education of the Dublin City Schools and Fishman Investments, Ltd. v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Consolidating Appeals.

 

2008-A-2223         Nathan McClain v. Richard A. Levin, Tax Commissioner of Ohio.  School District Income Tax.  Requiring Appellant to Show Cause.