ANNOUNCEMENT OF DECISIONS AND
ORDERS
12:00 P.M. Tuesday
February 17, 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
No merit decisions to be
announced.
DISMISSALS AND STIPULATIONS
2003-K-1007 Texas Eastern Transmission L. P. v.
Thomas M. Zaino, Tax Commissioner of Ohio.
Public Utility Personal Property Tax.
Dismissed. Ms. Margulies and Mr.
Johrendt concur. Mr. Dunlap not
participating.
2003-K-2033 NI Energy Services Transportation, Inc.
v. J. Patrick McAndrew, Tax Commissioner of Ohio. Public Utility Personal Property Tax. Dismissed.
Ms. Margulies and Mr. Johrendt concur.
Mr. Dunlap not participating.
2004-K-414 Texas Eastern Transmission L. P. v.
William W. Wilkins, Tax Commissioner of Ohio.
Public Utility Personal Property Tax.
Dismissed. Ms. Margulies and Mr.
Johrendt concur. Mr. Dunlap not
participating.
2004-K-815 NI Energy Services Transportation,
Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Public Utility Personal Property Tax. Dismissed.
Ms. Margulies and Mr. Johrendt concur.
Mr. Dunlap not participating.
2006-K-1327 NIEnergy Services Transportation Inc.
v. William W. Wilkins, Tax Commissioner of Ohio. Public Utility Personal Property Tax. Dismissed.
Ms. Margulies and Mr. Johrendt concur.
Mr. Dunlap not participating.
2006-K-1330 Texas Eastern Transmission L. P. v.
William W. Wilkins, Tax Commissioner of Ohio.
Public Utility Personal Property Tax.
Dismissed. Ms. Margulies and Mr.
Johrendt concur. Mr. Dunlap not
participating.
2007-M-477 Board of Education of the Northridge
Local Schools v. Licking County Board of Revision, the Licking County Auditor,
and Locust Lane Co. LTD. Real Property
Tax. Dismissed. Ms. Margulies and Mr. Johrendt concur. Mr. Dunlap not participating.
2007-T-755 Wal-Mart Real Estate Business Trust
v. Muskingum County Board of Revision, Muskingum County Auditor, Maysville
Local City School District. Real
Property Tax. Stipulated. Ms. Margulies and Mr. Johrendt concur. Mr. Dunlap not participating.
2007-H-762 Emma H. Rose Partnership v. Franklin
County Board of Revision, Franklin County Auditor, and the Board of Education
of the Dublin City Schools. Real
Property Tax. Dismissed. Ms. Margulies and Mr. Johrendt concur. Mr. Dunlap not participating.
2007-K-887 Texas Eastern Transmission, L. P. v.
Richard A. Levin, Tax Commissioner of Ohio.
Public Utility Personal Property Tax.
Dismissed. Ms. Margulies and Mr.
Johrendt concur. Mr. Dunlap not
participating.
2007-K-888 NIEnergy Services Transportation, Inc.
v. Richard A. Levin, Tax Commissioner of Ohio.
Public Utility Personal Property Tax.
Dismissed. Ms. Margulies and Mr.
Johrendt concur. Mr. Dunlap not
participating.
2007-M-949 SL & MB, LLC v. Lake County Board
of Revision and the Lake County Auditor.
Real Property Tax.
Stipulated. Ms. Margulies and Mr.
Johrendt concur. Mr. Dunlap not
participating.
2007-V-1007 Board of Education for Anthony Wayne
Schools v. Lucas County Board of Revision, Lucas County Auditor, and Jasumati
M. Soni. Real Property Tax. Stipulated.
Ms. Margulies and Mr. Johrendt concur.
Mr. Dunlap not participating.
2007-A-1038 Wal-Mart Real Estate Business Trust v.
Crawford County Board of Revision and Crawford County Auditor. Real Property Tax. Stipulated.
Ms. Margulies and Mr. Johrendt concur.
Mr. Dunlap not participating.
2007-H-1534 Dugan Financing, LLC v. Butler County
Board of Revision, Butler County Auditor, and the Lakota School District Board
of Education. Real Property Tax. Stipulated.
Ms. Margulies and Mr. Johrendt concur.
Mr. Dunlap not participating.
2008-N-524 Bergen Sutton, LLC v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School
District Board of Education. Real
Property Tax. Dismissed. Ms. Margulies and Mr. Johrendt concur. Mr. Dunlap not participating.
2008-V-606 Westerville City School District
Board of Education v. Franklin County Board of Revision, Franklin County
Auditor, and 1231 County Line, LLC, and SBR Enterprises, LLC. Real Property Tax. Stipulated.
Ms. Margulies and Mr. Johrendt concur.
Mr. Dunlap not participating.
2008-A-923 Rande & Susan Reinhard v. Lake
County Board of Revision and Lake County Auditor. Real Property Tax. Stipulated.
Ms. Margulies and Mr. Johrendt concur.
Mr. Dunlap not participating.
2008-T-1517 Nicholas and Stacey Goetz v. Lucas
2008-V-1734 Tanglewood Associates v. Geauga County
Board of Revision, and the Geauga County Auditor. Real Property Tax. Dismissed.
Ms. Margulies and Mr. Johrendt concur.
Mr. Dunlap not participating.
2007-A-966 Board of Education of the Elyria City
Schools v. Richard A. Levin, Tax Commissioner of Ohio and Community Health
Partners of Ohio. Real Property Tax
Exemption. Remanding Appeal. Ms. Margulies and Mr. Johrendt concur. Mr. Dunlap not participating.
INTERIM ORDERS ISSUED BY
ATTORNEY EXAMINERS
2004-A-1273 National Steelworkers Community Urban Development Company of
Canton Two, Inc. v. Stark County Board
of Revision, Stark County Auditor, and the Canton City School District Board of
Education. Real Property Tax. Removing Stay of Proceedings.
2006-H-921 Riverbirch
Green, LLC v. Fayette
Credit
Suisse Leasing and Board of Education of the
2007-K-308 Metropolitan
Fiber Systems of Columbus, MCI WorldCom Network Service, Inc., Brooks Fiber
Communications of Ohio, Inc., MCI Metro Access Transmission Services LLC,
Metropolitan Fiber Systems of Ohio v. Richard A. Levin, Tax Commissioner of
Ohio. Public Utility Personal Property
Tax. Confirming Parties’ Case Management
Schedule.
2007-V-1232 AREC RW MS LLC v. Clark County Board of Revision, Clark
County Auditor, and the Board of Education of the Springfield City
Schools. Real Property Tax. Granting Motion to Extend Discovery Period.
2007-B-1409 Michael F. and Annette H. Kruty v.
2007-T-1411 Cincinnati Golf Management, Inc. and the City of Cincinnati
v. Richard A. Levin, Tax Commissioner of Ohio.
Use Tax. Denying Motion to
Compel.
2007-V-1476 Board of Education of the
Cleveland
Municipal School District Board of Education and Arcade, LLC v. Cuyahoga County
Board of Revision and Cuyahoga County Auditor.
Real Property Tax. Consolidating
Appeals.
Board
of Education of the Cleveland Municipal School District and Erieview Tower
& Parking LLC v. Cuyahoga County Board of Revision and the Cuyahoga County
Auditor. Real Property Tax. Denying Motion to Extend Discovery Period.
2008-H-1489 Marimond, LLC, a Florida Limited Liability Company v.
Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland
Municipal School District Board of Education.
Real Property Tax. Extending Discovery
Period.
2008-H-1516 Colonial Club Ltd. Partnership v. Cuyahoga County Board of
Revision, Cuyahoga County Auditor, and the Lakewood Board of Education. Real
Property Tax. Compelling Discovery.
2008-H-1519 Keybank National Association dba Keybank (Key Corp.) v.
Stark County Board of Revision, Stark County Auditor, and Canton City Local
Schools Board of Education. Real
Property Tax. Extending Discovery
Period.
2008-V-1614 Bedford Board of Education v. Cuyahoga County Board of
Revision, the Cuyahoga County Auditor, and Bedford Colony Club Apartments. Real Property Tax. Granting Motion to Compel.
2008-H-1636 Sears, Roebuck and Co. v. Franklin County Board of Revision,
the Franklin County Auditor, and the Groveport Madison Local School District
Board of Education. Real Property
Tax. Requiring Appellant to Show Cause.
2008-Z-1637 Lynx Associates, L. P. v. Franklin County Board of
Revision, the Franklin County Auditor, and the Groveport Madison Local School
District Board of Education. Real
Property Tax. Compelling Discovery.
2008-V-1660 through 2008-V-1668
Westfield
Franklin Park Mall LLC v. Lucas County Board of Revision, Lucas County Auditor,
and the Board of Education for Washington Local School District. Real Property Tax. Denying Motion to Extend Discovery Period.
2008-B-1687 Bay Mechanical & Electrical Corporation v. Richard A.
Levin, Tax Commissioner of
2008-H-1691 BTF Cincinnati Corp. v. Hamilton County Board of Revision,
Hamilton County Auditor, and the Oak Hills Local School District Board of
Education. Real Property Tax. Compelling Discovery.
2008-B-1793 Franchise Realty Interstate Corporation v. Cuyahoga County Board
of Revision, Cuyahoga County Auditor, and Lakewood Board of Education. Real Property Tax. Compelling Discovery and Denying Motion to
Discovery Period.
2008-H-1830 Crown Enterprises, Inc. v. Summit County Board of Revision,
Summit County Fiscal Officer, and the Revere Local School District Board of
Education. Real Property Tax. Extending Discovery Period.
Aras
One Corporation v. Richard A. Levin, Tax Commissioner of
2008-V-1975 Stanley Electric U.S. Co., Inc. v. Richard A. Levin, Tax
Commissioner of
2008-H-2034 Board of Education of the Hilliard City Schools v. Franklin
County Board of Revision, Franklin County Auditor, and Wal-Mart Stores,
Inc. Real Property Tax. Compelling Discovery.
2008-V-2051 Crown Investments, LLC and Income Investments, LLC v.
Montgomery County Board of Revision, the Montgomery County Auditor, and the
Board of Education for the Huber Heights City School District. Real Property Tax. Granting Motion to Compel.
2008-T-2098 Beaumont D B Sr v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor, and Warrensville Heights Board of Education. Real Property Tax. Denying Motion to Consolidate and Ordering
2008-T-2099 Newman, Jeanne B & Rosenman, Elizabeth Mann v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, and Warrensville Heights
Board of Education. Real Property
Tax. Denying Motion to Consolidate and
Ordering County Board of Revision to Certify Transcripts.
2008-T-2100 Mann & Assoc Inc. v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor, and Warrensville Heights Board of Education. Real Property Tax. Denying Motion to Consolidate and Ordering
County Board of Revision to Certify Transcripts.
2008-T-2129 Newmann, Jeanne B & Rosenman, Elizabeth Mann v.
Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Warrensville
Heights Board of Education. Real
Property Tax. Denying Motion to
Consolidate and Ordering County Board of Revision to Certify Transcripts.
Wynwood
Associates LLC, an Ohio limited liability company and Board of Education for
the Mayfield City School District v. Cuyahoga County Board of Revision and
Cuyahoga County Auditor. Real Property
Tax. Consolidating Appeals.
2008-T-2384 Bedford Board of Education v. Cuyahoga County Board of
Revision, Cuyahoga County Auditor, and Bedford Place Apartments Limited
Partnership. Real Property Tax. Consolidating Appeals and Ordering County
Board of Revision to Certify Transcripts.
2008-T-2385 Bedford Board of Education v. Cuyahoga County Board of
Revision, Cuyahoga County Auditor, and Bedford Place Apartments Limited
Partnership. Real Property Tax. Consolidating Appeals and Ordering
2008-T-2414 Bedford Place Apartment, Ltd. v. Cuyahoga County Board of
Revision, Cuyahoga County Auditor, and Bedford Board of Education. Real Property Tax. Consolidating Appeals and Ordering
2008-T-2415 Bedford Place Apartment, Ltd. v. Cuyahoga County Board of
Revision, Cuyahoga County Auditor, and Bedford Board of Education. Real Property Tax. Consolidating Appeals and Ordering
2008-V-2452 Michael C. Schiller v.
2009-V-104, 135 Milton Manor, LLC and Board of Education of the Cleveland
Heights/University Heights City School District v. Cuyahoga County Board of
Revision and the Cuyahoga County Auditor.
Real Property Tax. Consolidating
Appeals.
2009-V-188 Carol
and Richard Bowles v. Richard Levin, Tax Commissioner of Ohio. School District Income Tax. Requiring Appellants to Show Cause.
2009-M-195 City
of North Royalton v. Richard A. Levin, Tax Commissioner of Ohio. Real Property Tax Exemption. Requiring Appellants to Show Cause.