ANNOUNCEMENT OF DECISIONS AND
ORDERS
12:00 P.M. Tuesday
December 30, 2008
Waggoner Woods
LP v. Franklin County Board of Revision, Franklin County Auditor, and Licking Heights
Local Schools Board of Education. Real
Property Tax. Value found. Board members concur.
2006-A-861 Ohio
Apartment Association and Greenwich Apartments, Ltd. and D & S Properties
v. William W. Wilkins, Tax Commissioner of Ohio. Rule Review.
Rules found to be reasonable.
Board members concur.
2006-B-1749 Board
of Education of the Akron City School District v. Summit County Board of
Revision, Summit County Fiscal Officer, and the BNS Properties, LLC. Real Property Tax. Value found.
Board members concur.
2004-T-1152 Gasper Township Board of Trustees v.
Preble County Budget Commission; Villages of Camden, College Corner, Eldorado,
Gratis, Lewisburg, New Paris, Verona, West Alexandria, West Elkton, and West Manchester;
and Dixon Township. Budget
Commission: ULGF & ULGRAF. Dismissed.
Board members concur.
2005-T-1649 Gasper Township Board of Trustees v.
Preble County Budget Commission; Villages of Camden, College Corner, Eldorado,
Gratis, Lewisburg, New Paris, Verona, West Alexandria, West Elkton, and West
Manchester; and Dixon Township. Budget
Commission: ULGF & ULGRAF. Dismissed.
Board members concur.
2006-B-794,
2006-B-857, 2007-B-1086, 2007-B-1300
Huntington Center
Associates (An Ohio General Partnership) v. Franklin County Board of Revision,
Franklin County Auditor, and Board of Education of the Columbus City
Schools. Real Property Tax. Stipulated.
Board members concur.
2006-A-1209 Lowe’s Home Centers Inc. v. Tuscarawas
County Board of Revision and Tuscarawas County Auditor. Real Property Tax. Stipulated.
Board members concur.
2006-B-1768 CBHV, LLC (Per Tax Bill: Shaley Land Development Co., Inc. 70% and PIC
Development LLC) v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated.
Board members concur.
2006-B-2298 Riverview Place Limited Partnership v.
Brown County Board of Revision, et al.
Real Property Tax. Real Property
Tax. Stipulated. Board members concur.
2006-T-2300 Cadiz Homes Limited Partnership v.
Harrison County Board of Revision and Harrison County Auditor. Real Property Tax. Stipulated.
Board members concur.
2006-H-2341 Lowe’s Home Centers, Inc. v. Licking
County Board of Revision, the Licking County Auditor, and the Board of
Education of the Heath City School District.
Real Property Tax.
Stipulated. Board members concur.
2007-B-226 Brunswick City School District Board
of Education v. Medina County Board of Revision, et al. Real Property Tax. Dismissed.
Board members concur.
2007-A-491 Riverside Towers, an Ohio Limited
Partnership/Riverside Towers, a Limited Partnership v. Coshocton County Board
of Revision and Coshocton County Auditor.
Real Property Tax. Stipulated. Board members concur.
2007-B-514 MRR Properties LLC v. Medina County
Board of Revision, et al. Real Property
Tax. Stipulated. Board members concur.
2007-M-656 Board of Education of the Olentangy
Local Schools v. Delaware County Board of Revision, the Delaware County
Auditor, and Dornoch Development Limited (Mero Development LLC). Real Property Tax. Stipulated.
Board members concur.
2007-A-742 R.R. Donnelley & Sons Company v.
Huron County Board of Revision, Huron County Auditor, and Willard City School
District Board of Education. Real
Property Tax. Stipulated. Board members concur.
2007-M-765 Kristen C. Pascoe v. Erie County
Board of Revision and the Erie County Auditor.
Real Property Tax.
Stipulated. Board members concur.
2007-V-885 Weastec, Inc. v. Highland County
Board of Revision and the Highland County Auditor. Real Property Tax. Stipulated.
Board members concur.
2007-H-919 Perch Row, Ltd. v. Ottawa County
Board of Revision, the Ottawa County Auditor, and the Port Clinton School District
Board of Education. Real Property
Tax. Stipulated. Board members concur.
2007-B-1026 Forest Hills Local School District
Board of Education v. Hamilton County Board of Revision, Hamilton County
Auditor, and Kossman-Beechmont Ltd. Real
Property Tax. Dismissed. Board members concur.
2007-B-1045 Olentangy Local Schools Board of
Education v. Delaware County Board of Revision, Delaware County Auditor, and
Kinsale Golf & Fitness Club, LLC.
Real Property Tax. Stipulated. Board members concur.
2007-T-1083 City of Upper Sandusky v. Wyandot
County Budget Commission and Wyandot County.
Budget Commission: ULGF.
Dismissed. Board members concur.
2007-B-1231 Mac’s Convenience Stores LLC v.
Cuyahoga County Board of Revision, et al.
Real Property Tax.
Stipulated. Board members
concur.
2007-B-1297 Stephen D. Handel v. Montgomery County
Board of Revision and Montgomery County Auditor. Real Property Tax. Stipulated.
Board members concur.
2007-B-1502 Vivi Enterprises, Inc. v. Cuyahoga County
Board of Revision, et al. Real Property
Tax. Stipulated. Board members concur.
2007-T-1653 Paul Perretta v. Lake County Board of
Revision and Lake County Auditor. Real
Property Tax. Stipulated. Board members concur.
2008-B-133 Board of Education for Sylvania City
Schools v. Lucas County Board of Revision, et al. Real Property Tax. Stipulated.
Board members concur.
2008-B-285 Board of Education for Sylvania City
Schools v. Lucas County Board of Revision, et al. Real Property Tax. Stipulated.
Board members concur.
2008-B-286 Board of Education for Sylvania City
Schools v. Lucas County Board of Revision, et al. Real Property Tax. Stipulated.
Board members concur.
2008-B-608 Wondu Mengesha v. Franklin County
Board of Revision, Franklin County Auditor, and Columbus City Schools Board of
Education. Real Property Tax. Dismissed.
Board members concur.
2008-B-759 Alliance Equities, Ltd. v. Stark
County Board of Revision, Stark County Auditor and Marlington Local School
District. Real Property Tax. Dismissed.
Board members concur.
2008-A-930 Janice E. Coates v. Montgomery
County Board of Revision and Montgomery County Auditor. Real Property Tax. Dismissed.
Board members concur.
2008-B-1059 Robert A. & Carolyn A. Smith, Trs.
v. Clark County Board of Revision and Clark County Auditor. Real Property Tax. Stipulated.
Board members concur.
2008-B-1060 Robert A. & Carolyn A. Smith, Trs.
v. Clark County Board of Revision and Clark County Auditor. Real Property Tax. Dismissed.
Board members concur.
2008-A-1206 Restu Kresnadi v. Franklin County Board
of Revision and Franklin County Auditor.
Real Property Tax.
Stipulated. Board members concur.
2008-B-1245 Bapaz Brochah, LLC, Moshe Bohbot v.
Lake County Board of Revision, et al.
Real Property Tax.
Stipulated. Board members
concur.
2008-A-1465,
2008-A-1466
Deaconess
Property Holding Corporation v. Cuyahoga County Board of Revision, Cuyahoga
County Auditor, and Brooklyn City School District Board of Education. Real Property Tax. Stipulated.
Board members concur.
2008-V-1611 Maineville Elderly, Inc. v. Warren
County Board of Revision and the Warren County Auditor. Real Property Tax. Stipulated.
Board members concur.
2008-T-1933 Board of Education of the Kettering
City School District v. Montgomery County Board of Revision, Montgomery County
Auditor, and STP Holdings, LLC. Real
Property Tax. Dismissed. Board members concur.
2008-B-2139 Sherri Park Properties Limited
Partnership v. Cuyahoga County Board of Revision, et al. Real Property Tax. Dismissed.
Board members concur.
2004-T-176 General Motor Corporation v. Richard
A. Levin, Tax Commissioner of Ohio. Use
Tax. Remand. Board members concur.
2004-T-190 General Motors Corporation v.
Richard A. Levin, Tax Commissioner of Ohio.
Use Tax. Remand. Board members concur.
2005-M-1566 Hudson City School District Board of
Education v. Summit County Board of Revision, the Summit County Fiscal Officer
and Hudson One, LLC. Real Property
Tax. Certification. Board members concur.
2007-B-59 Young Men’s Christian Association
of Greater Dayton v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Tax. Exemption. Remand.
Board members concur.
2007-B-781 Cerer Josephine Trustee v. Lake
County Board of Revision and Lake County Auditor. Real Property Tax. Remand.
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. Corrected stipulation.
INTERIM ORDERS ISSUED BY
ATTORNEY EXAMINERS
2006-H-2389 Dialysis Clinic, Incorporated v. William W. Wilkins, Tax
Commissioner of
2007-Z-1153 David Darr v. Erie County Board of Revision, Erie County
Auditor, and Sandusky City School District Board of Education. Real Property Tax. Denying motion to dismiss.
2007-B-1707 through 2007-B-1711
Board
of Education of the New Albany-Plain Local City Schools v. Cuyahoga County
Board of Revision, the Cuyahoga County Auditor, and William & Jennifer
Shurman. Real Property Tax. Denying motion to consolidate.
2008-T-585 Columbus
City Schools Board of Education v. Franklin County Board of Revision, Franklin
County Auditor, and Dokari Investments, LLC.
Real Property Tax. Compelling
discovery.
2008-T-586 Columbus
City Schools Board of Education v. Franklin County Board of Revision, Franklin
County Auditor, and Dokari Investments, LLC.
Real Property Tax. Compelling
discovery.
2008-Z-1061, 2008-Z-1065, 2008-Z-1135
Berea
City School District Board of Education and City of Cleveland (owner, ground
lessor) and Hopkins Partners an Ohio General Partnership owner of lease hold
estate v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Granting motion to compel discovery and
Ordering Board of Revision to file statutory transcript.
Berea
City School District Board of Education v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor, and Tech Park Ltd. Partn. aka Techpark Limited
Partnership. Real Property Tax. Compelling discovery.
2008-Z-1201, 2008-Z-1337, 2008-Z-1399
Union
Commerce Bank/Huntington National Bank and Strongsville Board of Education and
City of Strongsville v. Cuyahoga County Board of Revision and Cuyahoga County
Auditor. Real Property Tax. Granting motion to compel discovery and
Ordering Board of Revision to file statutory transcript.
2008-B-1232 Board of Education of the Westlake City School District v.
Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Euclid National
Bank and J.P. Morgan Chase NA. Real
Property Tax. Denying motion to extend
discovery.
2008-B-1291 The Elyria Country Club Company v. Lorain County Board of
Revision, Lorain County Auditor, and Keystone Local School District Board of
Education. Real Property Tax. Compelling discovery.
2008-N-1491 through 2008-N-1504
Ashtabula
Homes II LLC v.
2008-T-1520 First National Bank of Ohio, nka First Merit Bank, N.A. v.
Cuyahoga County Board of Revision, Cuyahoga County Auditor, the Strongsville
Board of Education, and the City of Strongsville. Real Property Tax. Denying extension of discovery period.
2008-B-1607, 2008-B-1612, 2008-B-1613
Hirt
Family Investments, Ltd. and Strongsville Board of Education and City of
Strongsville v. Cuyahoga County Board of Revision and Cuyahoga County
Auditor. Real Property Tax. Consolidated.
2008-T-1854, 2008-T-2038, 2008-T-2039
G.C.
Acquisition Corp., c/o Kimco Realty Corp., and Berea City School District Board
of Education v. Cuyahoga County Board of Revision and the Cuyahoga County
Auditor. Real Property Tax. Consolidated.
2008-H-2180 Rene and Kathy Visscher v. Richard A. Levin, Tax
Commissioner of
2008-N-2204 North American Indian, Inc. v. Franklin County Board of
Revision, Franklin County Auditor, and Midview Local School District Board of
Education. Real Property Tax. Finding jurisdiction.
2008-N-2220 Montrose Club, Inc. v. Summit County Board of Revision,
Summit County Fiscal Officer, and Copley-Fairlawn City School District Board of
Education. Real Property Tax. Denying motion to consolidate.
Chenoweth
Golf Course, Inc. Summit Board of Revision, Summit County Fiscal Officer,
Springfield Local School District Board of Education, and Green Local School
District Board of Education. Real
Property Tax. Consolidated.
2008-N-2234, 2008-N-2235, 2008-N-2236
Turkeyfoot
Properties Company, nka The Turkeyfoot Properties Company v. Summit Board of
Revision, Summit County Fiscal Officer, Coventry Local School District Board of
Education, and Green Local School District Board of Education. Real Property Tax. Consolidated.
Lakeside
Place, Inc./Lakeside Place Limited Part. and Board of Education of the
Cleveland Municipal School District v. Cuyahoga County Board of Revision and
Cuyahoga County Auditor. Real Property
Tax. Consolidated.
Lauren
Properties Limited Partnership and Board of Education for the North Olmsted
City School District v. Cuyahoga County Board of Revision and Cuyahoga County
Auditor. Real Property Tax. Consolidated.
2008-Z-2365 through 2008-Z-2368
AIK
Beta Drive, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor,
and Mayfield City School District Board of Education. Alvin I. Krenzler v. Cuyahoga County Board of
Revision, Cuyahoga County Auditor, and Mayfield City School District Board of
Education. Alvin I. Krenzler v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, and Mayfield City School
District Board of Education. AIK Beta
Drive, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and
Mayfield City School District Board of Education. Real Property Tax. Consolidating appeals.
2008-Z-2394, 2008-Z-2395, 2008-Z-2426
Berea
City School District Board of Education v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor, and The Islander Company, a Limited Partnership. The
Islander Company, a Limited Partnership v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor, and Berea City School District Board of
Education. Real Property Tax. Consolidated.
2008-N-2409 Robert D. Metzger and Kristy M. Metzger v. Richard A. Levin,
Tax Commissioner of Ohio. Personal
Income Tax. Requiring appellants to show
cause and Requesting the Tax Commissioner to expedite certified
transcript.