OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

2:00 P.M. Friday

February 6, 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-773            Wal-Mart Real Estate Business Trust v. Darke County Board of Revision and Darke County Auditor.  Real Property Tax.  Value found.  Ms. Margulies and Mr. Dunlap concur.  Mr. Eberhart dissents.

 

2006-K-1016         Lowes Home Centers, Inc. v. Clinton County Board of Revision, Clinton County Auditor, and Wilmington City School District Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2006-B-1302         Board of Education of the South Euclid-Lyndhurst City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Hilltop Plaza, LLC.  Real Property Tax.  Value found.  Board members concur. 

 

2006-N-1626         Board of Education of the Kettering City Schools v. Montgomery County Board of Revision, Montgomery County Auditor, and Fred Kronauge Tr.  Real Property Tax.  Value found.  Board members concur. 

 

2006-K-2225         Lowes Home Centers Inc. v. Allen County Board of Revision and the Allen County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-B-2290         Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Omega Realty, LLC.  Real Property Tax.  Value found.  Board members concur. 

 

2007-B-303            Charles R. Kashary, Jr. v. Ottawa County Board of Revision and the Ottawa County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2007-B-641            Ruth Ellenbogen v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2008-N-1479         Mike Grace v. Medina County Board of Revision and Medina County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2008-H-2180         Rene and Kathy Visscher v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2006-H-1289, 2006-H-1291, 2006-H-1388 through 2006-H-1391

                                 Emes Health Care, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bedford Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-H-2336         Conine Village Associates, Ltd. v. Licking County Board of Revision, Licking County Auditor, and the Licking Heights Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-H-507           Kevin W. Popham v. Licking County Board of Revision and the Licking County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-M-814           Norwalk Golf Properties, Inc. v. Huron County Board of Revision and the Huron County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-M-1074        Land Concepts Co. Inc. v. Erie County Board of Revision and the Erie County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-M-1129, 2007-M-1130

                                 Matthew M. Fleck v. Montgomery County Board of Revision and the Montgomery County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-Z-1181, 2007-Z-1182

                                 Denis M. & Carey A. Morrissey v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Metropolitan School District.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-H-1202         Faith Heinen v. Lake County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-A-1362         Anne M. Barnes v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-B-1420         General Motors Corporation v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Parma City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-Z-1441          Lorain Ct. Savings & Trust Co. nka FirstMerit Bank, N.A. v. Lorain County Board of Revision, Lorain County Auditor, and Board of Education of the Amherst City Schools.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-H-1485         Denis M. and Carey A. Morrissey v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-H-1592         Gary O. and Kathleen L. Cox v. Warren County Board of Revision and Warren County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-N-1717         Board of Education for Maumee City Schools v. Lucas County Board of Revision, Lucas County Auditor, and Osage Building LLC.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-H-24              Leo Zlobinsky v. Lake County Board of Revision and the Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-M-314 through 2008-M-317, 2008-M-342, 2008-M-343

                                 Berea City School District Board of Education and Courtyard Green v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2008-H-1361         Congini Investments, Inc. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2008-H-2005 through 2008-H-2012

                                 Port of Greater Cincinnati Development Authority v. Hamilton County Board of Revision and the Hamilton County Auditor, et al.  Real Property Tax.  Dismissed.  Board members concur. 

 

2009-A-164            Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and AT&T Communications of Ohio, Inc.  Real Property Tax.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2007-H-447           LSI Industries, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Property Tax.  Remand.  Board members concur. 

 

2008-T-727            Bernard L. Gantzer v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Correcting order stipulating appeal.  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. 

                                 Cleveland Municipal School District Board of Education v. William W. Wilkins, Tax Commissioner of Ohio, and The Cleveland Clinic Foundation (Taussig Cancer Center). 

                                 Cleveland Municipal School District Board of Education v. William W. Wilkins, Tax Commissioner of Ohio, and Fairview Hospital.  Real Property Tax Exemption.  Granting motion for extension to briefing schedule. 

 

2007-Z-849            Michael D. Yutzy v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Scheduling hearing on the show cause order and on the merits. 

 

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.  Scheduling hearing on the show cause order and on the merits.

 

2007-M-1605        Board of Education for the Willoughby-Eastlake City School District v. Lake County Board of Revision, the Lake County Auditor, and Martin Kaufman.  Real Property Tax.  Finding jurisdiction. 

 

2008-B-1840, 2008-B-1841

                                 Ameritech Advanced Data Service of Ohio, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Sales and Use Tax.  Extending discovery period. 

 

2008-V-2390, 2008-V-2396, 2008-V-2397

                                 Suncare VIII, Ltd. and Board of Education of the Berea City School District v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Consolidated.

 

*Issued Previously