OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. Tuesday

February 10, 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-K-1395         Apple Hill Ltd. (Part.) v. Jackson County Board of Revision and Jackson County Auditor.  Real Property Tax.  Value found.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating.

 

2006-M-1507, 1549            Board of Education of the Olentangy Local Schools and Federated Retail Holdings, Inc. (Per County Records: The May Department Stores Co.) v. Delaware County Board of Revision and the Delaware County Auditor.  Real Property Tax.  Value found.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating.

 

2006-K-1841         Board of Education of the Groveport Madison Local Schools v. Franklin County Board of Revision, Franklin County Auditor, and Elk Run Co., Inc.  Real Property Tax.  Value found.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating.

 

2007-V-134            Thomas N. Tripp, Trustee v. Franklin County Board of Revision, Franklin County Auditor, and the Columbus City School District Board of Education.  Real Property Tax.  Value found.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating.

 

2007-V-135            Corinne C. Tripp v. Franklin County Board of Revision, Franklin County Auditor, and the Columbus City School District Board of Education.  Real Property Tax.  Value found.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating.

 

2007-B-230            Board of Education of the South-Western City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Groves Apartments, Ltd.  Real Property Tax.  Value found.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating.

 

2007-T-751            Laurence C. Fetchet v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax Personal Liability.  Tax Commissioner’s final determination reversed.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating.

 

2008-Z-379            Teresa Taylor v. Richard A. Levin, Tax Commissioner of Ohio.  School District Income Tax.  Dismissed.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating.

 

2008-Z-811            J. H. Riesenberg, Jr. & Associates, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Corporate Franchise Tax.  Dismissed.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating.

 

2008-Z-1097          Raymond E. Sawyer v. Portage County Board of Revision and Portage County Auditor.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating.

 

2008-Z-1403          Janice Vance v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating.

 

 

DISMISSALS AND STIPULATIONS

 

2008-M-1643, 1644, 1645

                                 Kenhio LLC, et al. v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the South-Western City School District.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating.

 

2008-M-1646        Kenhio LLC, et al. v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the Groveport Madison Local School District.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating.

 

2008-M-1647, 1648, 1649, 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.  Dismissed.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating.

 

2008-M-1651, 1652

                                 Kenhio LLC, et al. v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the Columbus City School District.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating.

 

 

MISCELLANEOUS

 

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.  Correcting Entry.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

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.  Extending Briefing Schedule.

 

2008-V-404            Shereen Hashmi v. Franklin County Board of Revision, Franklin County Auditor, and the Worthington City Schools Board of Education.  Real Property Tax.  Granting Motion to Extend Discovery and Requiring Counsel for Appellant to Seek Permission to Appear before the Board of Tax Appeals.

 

2008-Z-621            Robert B. Kraemer v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax Personal Liability.  Finding Jurisdiction and Ordering Tax Commissioner to Certify Statutory Transcript.

 

2008-H-829 to 858  Portage Housing I Limited Partnership v. Portage County Board of Revision, Portage County Auditor,, Ravenna City School District Board of Education, Windham Exempted Village School District Board of Education and Kent City School District Board of Education.  Real Property Tax.  Consolidating Appeals.

 

2008-H-859 to 883  Portage Housing II Limited Partnership v. Portage County Board of Revision, Portage County Auditor, Ravenna City School District Board of Education, Windham Exempted Village School District Board of Education, and Kent City School District Board of Education.  Real Property Tax.  Consolidating Appeals.

 

2008-H-884 to 914  Portage Housing III Limited Partnership v. Portage County Board of Revision, Portage County Auditor, Ravenna City School District Board of Education, Windham Exempted Village School District Board of Education, and Kent City School District Board of Education.  Real Property Tax.  Consolidating Appeals.

 

2008-Z-927            Noam Lazebnik v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Requiring Appellant to Show Cause.

 

2008-V-1183         7 Star Entertainment v. Franklin County Board of Revision, Franklin County Auditor, and the South-Western City Schools Board of Education.  Real Property Tax.  Granting Motion to Extend Discovery Period.

 

2008-V-2376, 2377, 2391

                                 Bedford City School District Board of Education and Medusa Associates Limited Company v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals.

 

2008-H-2476, 2477 Parma City School District Board of Education and Parma Bank Investors, LLC v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals.

 

2009-V-108, 134   Loyal Realty, LLC and Board of Education of the Cleveland Heights/University Heights City School District.  Real Property Tax.  Consolidating Appeals.