OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

12:00 P.M. Tuesday

January 20, 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-H-728, 2006-H-729

                                 National Steelworkers Oldtimers Community Urban Development Company v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Tax Commissioner affirmed.  Board members concur. 

 

2006-K-2260         James E. and David D. Sluka v. Hamilton County Board of Revision and the Hamilton County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2007-Z-938            Calvin & Candace Sergent v. Ottawa County Board of Revision and Ottawa County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2008-T-2226          Frank S. Novak v. Medina County Board of Revision and Medina County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur.

 

 

DISMISSALS AND STIPULATIONS

 

2006-B-1387         John L. and Mary Ruth v. Stark County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-T-1510          Board of Education of the Olentangy Local Schools v. Delaware County Board of Revision, Delaware County Auditor, and Saks Fifth Avenue, Inc.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-H-2119         Fairlawn Care, LLC v. Summit County Board of Revision, Summit County Fiscal Officer, and the Copley-Fairlawn City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-V-2350         Robert L. Lyons, Jr. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the East Cleveland City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-M-430, 2007-M-431

                                 Board of Education of the Licking Heights Local Schools v. Licking County Board of Revision, the Licking County Auditor and Everville, LLC.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-B-940            GMM Wisconsin LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-M-1002        Terraces On The Green, Ltd. v. Summit County Board of Revision, and the Summit County Fiscal Officer.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-H-1149         Madison Investment Properties LLC v. Summit County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-B-1459         Geoffrey R. & Julie P. Baker v. Lake County Board of Revision and the Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-B-1603         BG Borac Riverside Properties LLC v. Lake County Board of Revision, Lake County Auditor and Willoughby-Eastlake City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-A-1622         AERC Bay Club, Inc. v. Lake County Board of Revision, Lake County Auditor, and Willoughby-Eastlake City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2008-M-986           David & Nancy Wolf v. Amberley Village Board of Appeal and Kathleen Harcourt, Tax Administrator for Amberley Village.  Municipal Income Tax.  Dismissed.  Board members concur. 

 

2008-M-1053        John R. Haas v. Scioto County Board of Revision and the Scioto County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-V-1131         Paul S. Malchesky and Carol H. Malchesky v. Lake County Board of Revision, Lake County Auditor, and the Riverside Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-H-1225         Thomas E. and Nanciann Sawyer v. Union County Board of Revision and the Union County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-V-1692         John C. Wu v. Union County Board of Revision, the Union County Auditor, and the Dublin City School District.  Real Property Tax.  Dismissed.  Board members concur. 

 

2008-T-2064          Board of Education of the Kettering City School District v. Montgomery County Board of Revision, Montgomery County Auditor, and MJ Real Estate Group, LLC.  Real Property Tax.  Dismissed.  Board members concur. 

 

2008-Z-2406, 2008-Z-2407, 2008-Z-2408

                                 Port of Greater Cincinnati Development Authority v. Butler County Board of Revision, Butler County Auditor, Cincinnati Mills, LLC, Mills Forest Fair, LLC and Fairfield City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2002-M-170, 2002-M-171, 2002-M-172

                                 Carroll E. Newman, Adams County Auditor v. William W. Wilkins, Tax Commissioner of Ohio, et al.  Thermal Effeciency Exemption.  Certification.  Board members concur. 

 

2006-M-1628        John Tarantino v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the Bexley City Schools District.  Real Property Tax.  Certification.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2007-Z-849            Michael D. Yutzy v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Requiring appellant to show cause. 

 

2007-Z-906, 2007-Z-907, 2007-Z-908

                                 Timothy N. Goubeaux v. Highland County Board of Revision and Highland County Auditor.  Real Property Tax.  Requiring appellant to show cause.   

 

2007-B-1131         419 Investments, Ltd. v. Erie County Board of Revision, Erie County Auditor, and Perkins Local School District Board of Education.  Real Property Tax.  Show cause. 

 

2007-B-1133         Perkins Land Investments, Ltd. v. Erie County Board of Revision, Erie County Auditor, and Perkins Local School District Board of Education.  Real Property Tax.  Show cause. 

 

2007-B-1205         Houseworks Property Management Co. LTD v. Hamilton County Board of Revision and Hamilton County Auditor.  Real Property Tax.  Requiring appellant to show cause. 

 

2007-M-1229        Carlisle Township Board of Trustees v. Lorain County Board of Revision, the Lorain County Auditor, and the City of Elyria.  Real Property Tax.  Construing BOR’s filing as a motion to affirm and setting briefing schedule. 

 

2007-A-1692*       James McCabe v. Franklin County Board of Revision, Franklin County Auditor, and Board of Education of the Hilliard City Schools District.  Real Property Tax.  Requiring appellant to show cause. 

 

2008-B-551            G. Eldon Raybon & Dorothy v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Requiring appellants to show cause. 

 

2008-H-1260         Robert Allen Cale v. Summit County Board of Revision and the Summit County Fiscal Officer.  Real Property Tax.  Requiring appellant to show cause. 

 

2008-V-1339         Ronald Levi v. Lucas County Board of Revision and the Lucas County Auditor.  Real Property Tax.  Denying appellant’s motion to compel discovery. 

 

2008-H-2099         Jeanne B. Newman and Elizabeth Mann Rosenman v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Warrensville Heights City School District Board of Education.  Real Property Tax.  Granting requests to withdraw and substituting counsel. 

 

2008-N-2331, 2008-N-2334

                                 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Naiman Richmond Properties, Ltd.  Real Property Tax.  Consolidated. 

 

*Issued Previously