OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. Tuesday

January 13, 2009

 

Current budget restrictions have required that, effective Nov. 21, 2008, the board will no longer secure court reporting services for hearings for which it would be financially responsible.  For those hearings an audio recording will be made.  Parties may voluntarily assume the costs should they wish for a court reporter to transcribe the hearing.  Please click HERE for further information and a printable form to be used for this purpose.

 

MERIT DOCKET

 

2006-T-1130, 2006-T-1134

                                 Retail Trust IV, and H. Lee Scott as Managing Trustee of the Wal-Mart Real Estate Business Trust v. Wood County Board of Revision and Wood County Auditor.  Real Property Tax.  Value found.  Ms. Margulies and Mr. Dunlap concur.  Mr. Eberhart dissents. 

 

2006-H-1361         Board of Education of the Olentangy Local Schools v. Delaware County Board of Revision, Delaware County Auditor, and Knickerbocker Properties, Inc. XLII.  Real Property Tax.  Value found.  Board members concur. 

 

2006-A-1793         FOGG-AKRON Associates & Raymond B. Fogg, Sr. v. Summit County Board of Revision, Summit County Fiscal Officer, and Akron City School District Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2006-T-1804          Board of Education of the Hilliard City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Margulies, Margulies & Margulies, an Ohio General Partnership.  Real Property Tax.  Value found.  Ms. Margulies and Mr. Dunlap concur.  Mr. Eberhart recused. 

 

2006-A-2361         WSL, LLC v. Franklin County Board of Revision, Franklin County Auditor, and Board of Education of the Worthington City Schools District.  Real Property Tax.  Value found.  Board members concur. 

 

2007-Z-1365          Arlington Towers Company v. Clark County Board of Revision and Clark County Auditor.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

2007-T-1366          William C. Behrens v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2008-N-194           Dane Kennedy v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2008-H-2049         Charles E. Campbell v. Richard A. Levin, Tax Commissioner of Ohio.  School District Income Tax.  Tax Commissioner affirmed. 

 

 

DISMISSALS AND STIPULATIONS

 

2007-M-695           Rick J. Fuller v. Lorain County Board of Revision and the Lorain County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-M-759           Brandywine Associates Limited Partnership v. Muskingum County Board of Revision and Muskingum County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-V-320            Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Manlaw Investment Company.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-M-324           First States Investors 2550A LLC and lessee Keybank National Association (Keycorp) dba Key Bank successor lessee to Society National Bank and original lessee (Ameritrust) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2008-V-330            Board of Education of the Rocky River City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and James R. Conforto, Trustee.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-Z-1167          Gerard Property Mgt. L.L.C. v. Lucas County Board of Revision and Lucas County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2008-B-1266         Rural Destinations, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Dismissed.  Board members concur. 

 

2008-M-1268        Blane Lane v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax Personal Liability.  Dismissed.  Board members concur. 

 

2008-N-1447         David S. Weaver v. Lucas County Board of Revision and Lucas County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-V-1596         Kathy D. Wedemeyer v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-M-2147        Chester Union Associates, Ltd. & Huntington National Bank v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2006-T-1239          Richard Szymen v. Monroe County Board of Revision and Monroe County Auditor.  Real Property Tax.  Certification.  Board members concur. 

 

2006-T-1478          G. Rodney Miller v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Certification.  Board members concur. 

 

2008-T-936            Jeromesville Place, L.L.C. v. Ashland County Board of Revision and Ashland County Auditor.  Real Property Tax.  Correcting order.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2007-K-308           Metropolitan Fiber Systems of Columbus, MCI WorldCom Network Service, Inc., Brooks Fiber Communications of Ohio, Inc., MCI Metro Access Transmission Services LLC, Metropolitan Fiber Systems of Ohio v. Richard A. Levin, Tax Commissioner of Ohio.  Public Utility Personal Property Tax, and

2007-K-448           UUNet Technologies, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Property Tax.  Terminating stay of proceedings. 

 

2008-N-9                Gary Rhodes v. Gahanna Municipal Board of Appeal and Cindy Steele, Tax Administrator for the City of Gahanna.  Municipal Income Tax.  Requiring appellant to show cause. 

 

2008-M-1168        Infinity Resources, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Granting extension of discovery period. 

 

2008-N-1479         Mike Grace v. Medina County Board of Revision and Medina County Auditor.  Real Property Tax.  Requiring appellant to show cause. 

 

2008-A-1641         Board of Education of the Hilliard City Schools v. Franklin County Board of Revision, Franklin County Auditor, and James Kuhlwein.  Real Property Tax.  Compelling discovery. 

 

2008-M-1647 through 2008-M-1650

                                 Kenhio, LLC, et al. v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the Hilliard City School District.  Real Property Tax.  Compelling discovery. 

 

2008-M-1743        Board of Education of the South-Western City Schools v. Franklin County Board of Revision, the Franklin County Auditor, and Georgesville 270, LLC.  Real Property Tax.  Compelling discovery.