OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. Tuesday

January 6, 2009

 

MERIT DOCKET

 

2006-N-1360         Sardinia Church of Christ v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Remanded.  Board members concur.

 

 

DISMISSALS AND STIPULATIONS

 

2007-B-682            Larry E. Dahm v. Erie County Board of Revision, and Erie County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-B-694            Filler, Margaret v. Erie County Board of Revision, and Erie County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-B-805            Kent City School District Board of Education v. Kent Tower 43 Associates, a Limited Partnership and Portage County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-V-1065         Lois E. and Gene J. Deffenbaugh v. Erie County Board of Revision, and the Erie County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-B-1364         BCC Sandusky Permanent, LLC v. Erie County Board of Revision, et al., and Perkins Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-B-1611         Board of Education for the Mentor Exempted Village School District v. Lake County Board of Revision, Lake County Auditor, and Laru, Inc.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-B-645            Bradley Wise v. Summit County Board of Revision and Summit County Fiscal Officer.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-B-646            Bradley Wise v. Summit County Board of Revision and Summit County Fiscal Officer.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-B-647            Bradley Wise v. Summit County Board of Revision and Summit County Fiscal Officer.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-B-648            Bradley Wise v. Summit County Board of Revision and Summit County Fiscal Officer.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-B-649            Bradley Wise v. Summit County Board of Revision and Summit County Fiscal Officer.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-B-651            Bradley Wise v. Summit County Board of Revision and Summit County Fiscal Officer.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-B-652            Bradley Wise v. Summit County Board of Revision and Summit County Fiscal Officer.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-B-653            Bradley Wise v. Summit County Board of Revision and Summit County Fiscal Officer.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-B-806            Patricia & Neal Byerly v. Licking County Board of Revision and Licking County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-B-990            A. O. & W. Realty Company, Ltd. v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur.

 

 

MISCELLANEOUS

 

2006-B-818            Hee S. Lee v. Hamilton County Board of Revision and Hamilton County Auditor.  Real Property Tax.  Certification and Order.  Board members concur.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2005-V-1726, 2006-V-99, 2006-H-117

Cleveland Clinic Foundation (Beachwood Family Health and Surgery Center v. William W. Wilkins, Tax Commissioner of Ohio, and the Beachwood City School District Board of Education.  Real Property Tax Exemption.  Lifting Stay and Setting Briefing Schedule.

                                

Cleveland Municipal School District Board of Education v. William W. Wilkins, Tax Commissioner of Ohio, and The Cleveland Clinic Foundation (Taussig Cancer Center).  Real Property Tax Exemption.  Lifting Stay and Setting Briefing Schedule.

                                

Cleveland Municipal School District Board of Education v. William W. Wilkins, Tax Commissioner of  Ohio, and Fairview Hospital.  Real Property Tax Exemption.  Lifting Stay and Setting Briefing Schedule.

 

2008-A-289            Mathieu Stremsdoerfer v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Denying Motion to Dismiss.

 

2008-Z-1295          Craig Allen MacFarlane, Trustee of the Faye E. MacFarlane, Trust v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Euclid City School District Board of Education.  Real Property Tax.  Denying Motion to Extend Discovery Period and Ordering Board of Revision to File Statutory Transcript.

 

2008-A-1460, 1476

                                 Board of Education of the Cleveland Municipal School District and Erieview Lane Company LLC 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-Z-1521*       Regency Centers LP v. Fairfield County Board of Revision and Fairfield County Auditor.  Real Property Tax.  Denying Motion to Extend Discovery Period and Ordering Board of Revision to Fire Statutory Transcript.

 

2008-B-1687         Bay Mechanical & Electrical Corporation v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Extending Discovery Period.

 

2008-N-1694         Colgate-Palmolive Company v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Property Tax.  Extending Discovery Period.

 

*  Previously Issued.