OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. Tuesday

February 3, 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

 

2005-T-1609          Rich’s Department Stores, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Remanded with instructions.  Board members concur.

 

2006-M-2279        Alliance BP LP v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the Columbus City School District.  Real Property Tax.  Value found.  Board members concur.

 

2007-Z-685            Constance C. Dehlendorf v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2007-T-1415          Mark Bratslavsky v. Warren County Board of Revision and Warren County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2005-V-1158         UUNET Technologies, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Property Tax.  Dismissed.  Board members concur.

 

2006-V-1603         Copley-Fairlawn City School District Board of Education v. Summit County Board of Revision, Summit County Fiscal Officer, and Sunrise Bath Assisted Living.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-K-448           UUNET Technologies, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Property Tax.  Dismissed.  Board members concur. 

 

2008-H-65              Board of Education for Sylvania City Schools v. Lucas County Board of Revision, Lucas County Auditor, and Don and Shui Wan Wong, Trustees.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-Z-1353          Thomas M. Scheiman v. Medina County Board of Revision and Medina County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-A-1762         Rural Destinations, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Dismissed.  Board members concur.

 

 

MISCELLANEOUS

 

2007-M-1261        William R. & Karen K. McAdams v. Richard A. Levin, Tax Commissioner of Ohio.  School District Income Tax.  Remanding Appeal.  Board members concur.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2006-B-2308*       Muddy Run Limited Partnership v. Harrison County Board of Revision and Harrison County Auditor.  Real Property Tax.  Ordering Board of Revision to File Statutory Transcript.

 

2007-M-1134*      4920 Milan Investments, Ltd. v. Erie County Board of Revision, Erie County Auditor,, and Perkins Local School District Board of Education.  Real Property Tax.  Requiring Appellant to Show Cause Cancelling Merit Hearing.

 

2007-M-1160        2169 Indianola Avenue LLC v. Franklin County Board of Revision, the Franklin County Auditor, and Columbus City School District Board of Education.  Real Property Tax.  Confirming Withdrawal of Counsel and Granting Continuance.

 

2007-M-1242 – 1245

                                 American Stone Corporation v. Lorain County Board of Revision, the Lorain County Auditor, and the Amherst City Schools Board of Education.  Real Property Tax.  Adding Party and Granting Continuance.

 

2007-M-1726        Board of Education for the Maumee City Schools v. Lucas County Board of Revision, the Lucas County Auditor, and B & E Ltd.  Real Property Tax.  Requiring Property Owner to Show Cause, Cancelling 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 for Leave to File Amicus Curiae Brief in Support of Appellant.

 

2008-T-269            Streetsboro City School District Board of Education v. Portage County Budget Commission and Portage County Auditor.  Budget Commission.  Granting Motion for Leave to File Reply to Amicus Curiae Brief.

 

2008-A-1246         Euclid Hills Apartments, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Euclid City School District Board of Education.  Real Property Tax.  Construing Motion to Extend Discovery Deadline as a Motion to Compel.

 

2008-N-1398         Clinton E. Wagner v. Union County Board of Revision and Union County Auditor.  Real Property Tax.  Requiring Appellant to Show Cause.

 

2008-B-1589, 1590

                                 Rite Aid of Ohio, Inc. v. Stark County Board of Revision, Stark County Auditor, and Perry Local Schools Board of Education.  Real Property Tax.  Construing Motion to Extend Discovery Deadline as a Motion to Compel.

 

2008-M-1897        Coral Wyoming LLC v. Hamilton County Board of Revision and the Hamilton County Auditor.  Real Property Tax.  Compelling Discovery.

 

2008-M-1937        Board of Education of the Vandalia Butler City Schools District v. Montgomery County Board of Revision, the Montgomery County Auditor, and Richard Valenti, Trustee.  Real Property Tax.  Compelling Discovery.

 

2008-A-2250, 2422, 2484

                                 Fargo Development Co. and Orange City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals.

 

2008-N-2435, 2453, 2466, 2467

                                 ISF Associates and Warrensville Heights Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals.

 

2009-N-160           Kandiah Perinpanathan v. Montgomery County Board of Revision, Montgomery County Auditor,, and Dayton City S. D., Board of Education.  Real Property Tax.  Requiring Appellant to Show Cause and the Board of Revision to Expedite Statutory Transcript.

 

*Issued Previously