OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

12:00 P.M. Tuesday

January 27, 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-V-1077         Mukeshbai K. Patel v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the Groveport Madison Local Schools.  Real Property Tax.  Value found.  Board members concur. 

 

2006-H-1127         Monte L. Scholl v. Erie County Board of Revision and the Erie County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2006-N-1780         Meijer Stores Limited Partnership v. Defiance County Board of Revision and Defiance County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-N-1782, 2006-N-2153

                                 Northwest Local School District Board of Education and Kmart Corporation as successor by merger with Troy CMBS Property LLC v. Hamilton County Board of Revision and Hamilton County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-H-2098         DeAsa Brown v. Hamilton County Board of Revision and the Hamilton County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2007-H-126           Steven B. Mick v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax Personal Liability.  Tax Commissioner affirmed.  Board members concur. 

 

2007-V-165            Charles Townsend v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City Schools District.  Real Property Tax.  Value found.  Board members concur. 

 

2007-Z-205            Paul A. & Carole A. Mancino v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2007-A-255 through 2007-A-257

                                 David L. Vorherr v. Hamilton County Board of Revision and Hamilton County Auditor.  Real Property Tax.  Value found.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap dissents. 

 

2007-T-532            Michael J. Petkus, Jr. v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2007-V-536            Charles Lett v. Lucas County Board of Revision and the Lucas County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2007-T-618            Pamela P. Ladson v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2007-Z-676 through 2007-Z-681

                                 Ken & Teri Long v. Crawford County Board of Revision and Crawford County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2007-T-836            William R. Steward v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2007-Z-952            Robert Waschpusch v. Ottawa County Board of Revision and Ottawa County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2008-V-94              George T. Lemming and Donna M. Lemming v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2008-B-1396         W. Richard Bennett v. Clark County Board of Revision and the Clark County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2008-M-1450        Edward C. Bargerstock, Trustee Julie A. Bargerstock, Trustee v. Summit County Board of Revision and the Summit County Fiscal Officer.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

2008-T-1595          Maurice J. Evans and Debra L. Southard v. Montgomery County Board of Revision and the Montgomery County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2008-V-1763         James Snyder, Jr. and Bonnie Snyder v. Belmont County Board of Revision and the Belmont County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2008-A-2223         Nathan McClain v. Richard A. Levin, Tax Commissioner of Ohio.  School District Income Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2008-N-2409         Robert D. Metzger and Kristy M. Metzger v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2006-H-22, 2006-H-23

                                 Strongsville Board of Education and the City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and J.C. Penney Property, Inc.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-V-389            Davis Estates Ltd. v. Franklin County Board of Revision, Franklin County Auditor, and the Columbus City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-K-926           Dominion Transmission, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Public Utility PPT.  Dismissed.  Board members concur. 

 

2007-T-1055          North Madison, LLC v. Lake County Board of Revision, Lake County Auditor, and Madison Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-Z-1085          Donald and Kathleen Fenner v. Lorain County Board of Revision and Lorain County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-A-1192         Lois & George Ratcliff v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-V-1262         W2005/Fargo Hotels (Pool C) Realty, L.P. v. Montgomery County Board of Revision, Montgomery County Auditor, and the Vandalia-Butler City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-B-1444         Elyria Savings & Trust Co. NKA Firstmerit Bank, N.A. v. Lorain County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-Z-1472          Board of Education for the Willoughby-Eastlake City School District v. Lake County Board of Revision, Lake Auditor, and U Store It LP PTA USI #656.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-Z-1725          Board of Education for Sylvania City Schools v. Lucas County Board of Revision, Lucas County Auditor, and WFZ Properties, LLC.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-Z-1782          Board of Education for Sylvania City Schools v. Lucas County Board of Revision, Lucas County Auditor, and Central Ave Associates LLC A Mich Limited Liab.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-Z-57              U-Store-It L.P. 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-N-686           Musca Prop. LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Parma City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-T-978            Advanced Technology Marketing, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Corporation Franchise Tax.  Dismissed.  Board members concur. 

 

2008-H-1713         Rice Electrical Sales, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Withholding Tax.  Dismissed.  Board members concur. 

 

2008-M-1766        Winton Woods City School District Board of Education v. Hamilton County Board of Revision, the Hamilton County Auditor, and RREEF America REIT II Copr.  Real Property Tax.  Dismissed.  Board members concur.

 

2008-M-1907        Sylvania City Schools Board of Education v. Lucas County Board of Revision, the Lucas County Auditor and Brint Road, LLC.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-M-1908        Sylvania City Schools Board of Education v. Lucas County Board of Revision, the Lucas County Auditor and Brint Road, LLC.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-A-1939         HBP Euclid Corp. formerly known as Argo Tech Corporation (HBP) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Euclid City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-M-1955        Mary Kathryn Martin v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-M-2247        Washington Homes East, L.L.C. v. Summit County Board of Revision, the Summit County Fiscal Officer, and the Akron City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-H-2293         South Miles Acquisition LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Warrensville Heights School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2003-T-1533          City of Elyria, City of Avon Lake, City of North Ridgeville, Amherst Township, and Lorain County Metropolitan Park District v. Lorain County Budget Commission, et al.  Budget Commission.  Certification.  Board members concur. 

 

2004-T-1166          City of Elyria, City of Avon Lake, City of North Ridgeville, Amherst Township, and Lorain County Metropolitan Park District v. Lorain County Budget Commission, et al.  Budget Commission.  Certification.  Board members concur. 

 

2005-T-1301          City of Elyria, City of Avon Lake, City of North Ridgeville, Amherst Township, and Lorain County Metropolitan Park District v. Lorain County Budget Commission, et al.  Budget Commission.  Certification.  Board members concur. 

 

2006-T-635            Southside Community Development Corporation v. William W. Wilkins, Tax Commissioner of Ohio, and Youngstown City School District Board of Education.  Real Property Tax Exemption.  Certification.  Board members concur. 

 

2006-Z-780            James B. & Tina D. Renacci v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Certification.  Board members concur. 

 

2006-Z-1109*       John Cummins v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Denying motion for reconsideration.  Board members concur. 

 

2007-A-264            JPMorgan Chase Bank, National Association v. Richard A. Levin, Tax Commissioner of Ohio.  Corporation Franchise Tax.  Remand.  Board members concur. 

 

2007-V-605            The Glidden Company v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Property Tax.  Remand.  Board members concur. 

 

2007-H-983           Leah Knaser v. Richard A. Levin, Tax Commissioner of Ohio.  School District Income Tax.  Remand.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2005-V-1158         UUNET Technologies, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Property Tax.  Returning appeal to active status. 

 

2007-Z-1577, 2007-Z-1678, 2007-Z-1685

                                 Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Crittenden Court Apartment Assoc. Ltd.  Real Property Tax.  Consolidating appeals and scheduling merit hearing. 

 

2008-T-269            Streetsboro City School District Board of Education v. Portage County Budget Commission and Portage County Auditor.  Budget Commission.  Granting motion to strike. 

 

2008-B-700            Seneca Lake Apartments I LLC, an Ohio Limited Liability Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and North Royalton City School District Board of Education.  Real Property Tax.  Compelling discovery. 

 

2008-M-813, 2008-M-814

                                 Orange City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Marotta-Glazer Realty Co.  Real Property Tax.  Denying motion to compel. 

 

2008-M-1146, 2008-M-1147

                                 Strongsville Board of Education and City of Strongsville v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Mathko, Inc., U.S.A.  Real Property Tax.  Denying motion to compel. 

 

2008-N-1262         Kimberly Cole (& Sean Hemsley) v. Union County Board of Revision and Union County Auditor.  Real Property Tax.  Granting extension to file statutory transcript. 

 

2008-A-1606         Pilot Travel Centers LLC v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Property Tax.  Granting motion to extend discovery deadline. 

 

2008-Z-1736          Bethel Local School District Board of Education v. Miami County Board of Revision, Miami County Auditor, and DEC Land Co. I, LLC.  Real Property Tax.  Granting motion to extend discovery period and ordering board of revision to file statutory transcript. 

 

2008-M-2035        Board of Education of the Hilliard City Schools v. Franklin County Board of Revision, the Franklin County Auditor, and Lee Scott, Tr.  Real Property Tax.  Compelling discovery.

 

2008-Z-2078          Ohio Future Properties v. Franklin County Board of Revision, Franklin County Auditor, and Board of Education of the Columbus City School District.  Real Property Tax.  Granting motion to extend discovery period. 

 

2008-A-2242         CadleRock Joint Venture, L.P. v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Show cause. 

 

2008-T-2344, 2008-T-2398, 2008-T-2399

                                 Sears Roebuck & Company (Sears Holding 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-A-2389, 2008-A-2429, 2008-A-2430

                                 First States Investors 2550A LLC and Strongsville Board of Education and the City of Strongsville v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Consolidated.

 

2008-M-2441        Norman L. Stutler v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Show cause. 

 

2009-N-109           CSE Canton, LLC v. Stark County Board of Revision and Stark County Auditor.  Real Property Tax.  Requiring appellant to show cause and the Board of Revision to expedite Statutory Transcript.

 

*Issued Previously