OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. Tuesday

March 3, 2009

 

MERIT DOCKET

 

2007-A-822            Won H. Jang, AFM Erie Adventures, LLC v. Hamilton County Board of Revision, Hamilton County Auditor, and Cincinnati School District Board of Education.  Real Property Tax.  Value found.  Board members concur.

 

 

DISMISSALS AND STIPULATIONS

 

2003-K-1060         Panhandle Eastern Pipeline Company 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-1061         Trunkline Gas Company v. Thomas M. Zaino, Tax Commissioner of Ohio.  Public Utility Personal Property Tax.  Dismissed.  Ms. Margulies and Mr. Johrendt concur.  Mr. Dunlap not participating.

 

2006-M-1751        Second Berkshire Properties LLC v. Summit County Board of Revision, the Summit County Fiscal Officer and the Copley-Fairlawn School District Board of Education.  Real Property Tax.  Stipulated.  Ms. Margulies, Mr. Johrendt, and Mr. Dunlap concur.

 

2007-V-24, 25, 1640

                                 Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and 1944 LLC.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Johrendt concur.  Mr. Dunlap not participating.

 

2007-N-171, 1799

                                 Inland Western Massillon Village LLC v. Stark County Board of Revision, Stark County Auditor, and Perry Local School District Board of Education.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Johrendt concur.  Mr. Dunlap not participating.

 

2007-K-202           Red Roof Inns Inc. v. Franklin County Board of Revision, the Franklin County Auditor, and Board of Education of the Columbus City Schools District.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Johrendt concur.  Mr. Dunlap not participating. 

 

2007-K-218           M-Six Penvest I Business Trust v. Franklin County Board of Revision, the Franklin County Auditor, and Board of Education of the Columbus City School District.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Johrendt concur.  Mr. Dunlap not participating. 

 

2007-M-220           First Berkshire Properties LLC v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the Columbus City Schools.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Johrendt concur.  Mr. Dunlap not participating. 

 

2007-Z-225            Greenbridge Company, Ltd. v. Franklin County Board of Revision, Franklin County Auditor, and Board of Education of the Canal Winchester City School District.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Johrendt concur.  Mr. Dunlap not participating. 

 

2007-V-410, 411, 412, 413

                                 CF Bank v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the Worthington City School District.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Johrendt concur.  Mr. Dunlap not participating. 

 

2007-K-550           Kent Revco Limited Liability Company v. Portage County Board of Revision, and Portage County Auditor, and Board of Education of the Kent City School District.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Johrendt concur.  Mr. Dunlap not participating. 

 

2007-V-551            Hickory Mill Apartments v. Portage County Board of Revision, Portage County Auditor, and the Kent City School District Board of Education.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Johrendt concur.  Mr. Dunlap not participating. 

 

2007-M-599           John O’Neil, Member of KFC, LLC v. Fulton County Board of Revision and the Fulton County Auditor.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Johrendt concur.  Mr. Dunlap not participating. 

 

2007-A-757            Tops Markets, LLC, successor by merger with ARP Ravenna LLC v. Portage County Board of Revision, Portage County Auditor, and Ravenna City School District Board of Education.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Johrendt concur.  Mr. Dunlap not participating. 

 

2007-K-886           Panhandle Eastern Pipe Line Company 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-V-953            Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bashmart, LLC.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Johrendt concur.  Mr. Dunlap not participating. 

 

2007-Z-969            Board of Education of the Huber Heights City Schools v. Montgomery County Board of Revision, Montgomery County Auditor, and Earl D. Goodner.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Johrendt concur.  Mr. Dunlap not participating. 

 

2007-A-1057         Board of Education of the Brooklyn City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Reed-Brooklyn LLC.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Johrendt concur.  Mr. Dunlap not participating. 

 

2007-Z-1105          MAR-GIN-AEL Holdings, LLC v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Johrendt concur.  Mr. Dunlap not participating. 

 

2007-Z-1259          Lawrence & Joyce Peet v. Hamilton County Board of Revision and Hamilton County Auditor.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Johrendt concur.  Mr. Dunlap not participating. 

 

2007-V-1267         WG-7865 OH, LLC v. Stark County Board of Revision, the Stark County Auditor, and the Massillon City School District Board of Education.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Johrendt concur.  Mr. Dunlap not participating.

 

2007-Z-1294          Bel Capre Limited Partnership v. Belmont County Board of Revision and Belmont County Auditor.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Johrendt concur.  Mr. Dunlap not participating. 

 

2007-Z-1322          David M. & Debra L. Hansen v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Johrendt concur.  Mr. Dunlap not participating. 

 

2007-K-1348, 1349

                                 Wal-Mart Real Estate Business Trust v. Warren County Board of Revision, Warren County Auditor, and Middleton City School District Board of Education.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Johrendt concur.  Mr. Dunlap not participating. 

 

2007-A-1431, 1432

                                 Federated Retail Holdings, Inc. nka Macy’s Retail Holdings, Inc. v. Lorain County Board of Revision, Lorain County Auditor, and the Board of Education of the Elyria City Schools.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Johrendt concur.  Mr. Dunlap not participating. 

 

2007-Z-1457          Michael E. Osborne v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Johrendt concur.  Mr. Dunlap not participating. 

 

2007-Z-1738          Glenn Gnagy v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Johrendt concur.  Mr. Dunlap not participating. 

 

2007-Z-1739          Glenn L. Gnagy Trustee @3 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-Z-1263          Zdzislaw Klaczek v. Medina County Board of Revision and Medina County Auditor.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Johrendt concur.  Mr. Dunlap not participating. 

 

2008-M-1446        Dock David Treece, Trustee v. Lucas County Board of Revision and Lucas County Auditor.  Real Property Tax.  Stipulated.  Ms. Margulies, Mr. Johrendt, and Mr. Dunlap concur.

 

2008-M-2068        Antonios Metri v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Johrendt concur.  Mr. Dunlap not participating. 

 

2008-Z-2294          Three Coast Marion LLC v. Marion County Board of Revision and Marion County Auditor.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Johrendt concur.  Mr. Dunlap not participating. 

 

2008-N-2508         Northeastern Local School District Bd. of Education v. Clark County Board of Revision, Clark County Auditor, and Northridge Lanes, Inc.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Johrendt concur.  Mr. Dunlap not participating. 

 

2009-V-19              Brunner Excavating, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Corporate Franchise Tax.  Dismissed.  Ms. Margulies and Mr. Johrendt concur.  Mr. Dunlap not participating.

 

2009-A-51, 52, 53

                                 The Stouffer Corporation, An Ohio Corporation v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Solon City School district Board of Education.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Johrendt concur.  Mr. Dunlap not participating. 

 

 

MISCELLANEOUS

 

2007-B-206            Praise Temple CME v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Remanding Appeal.  Ms. Margulies, Mr. Johrendt, and Mr. Dunlap concur. 

 

2008-B-1693         Genet Electric, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Withholding Tax.  Remanding Appeal.  Ms. Margulies and Mr. Johrendt concur.  Mr. Dunlap not participating. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2005-K-578, 2005-K-579

                                 Trunkline Gas Company v. William W. Wilkins, Tax Commissioner of Ohio.  Panhandle Eastern Pipe Line Company v. William W. Wilkins, Tax Commissioner of Ohio.  Public Utility Personal Property Tax.  Terminating Partial Stay of Proceedings.

 

2007-M-117           William J. Ross v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax.  Extending Briefing Schedule. 

 

2007-T-1423, 1425, 1483, 1484

                                 Norcar Company, LLC and Board of Education for the North Olmsted City School District v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals.

 

2008-M-127           Carl Milstein, Trust v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Solon City School District Board of Education.  Real Property Tax.  Confirming Withdrawal of Counsel.

 

2008-T-530            Beck Juanita F., et al. v. Stark County Board of Revision and the Stark County Auditor.  Real Property Tax.  Requiring Appellants to Show Cause.

 

2008-Z-992, 1079 Vicki R. Weltman v. Geauga County Board of Revision and Geauga County Auditor.  Real Property Tax.  Consolidating Appeals and Approving Withdrawal of Counsel.

 

2008-Z-1995          Board of Education of the South-Western City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Lazarus Real Estate II Inc. (Federated Retail Holdings, Inc.) to be transferred to Nationwide Columbus Real Estate Investments, LLC.  Real Property Tax.  Granting Motion to Compel Discovery and Denying Motion to Extend Discovery Deadline.

 

2008-T-2098, 2008-T-2099, 2008-T-2100, 2008-T-2129

                                 D B Sr v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Warrensville Heights Board of Education.  Newman, Jeanne B & Rosenman, Elizabeth Mann v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Warrensville Heights Board of Education.  Mann & Assoc Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Warrensville Heights Board of Education.  Newman, Jeanne B & Rosenman, Elizabeth Mann v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Warrensville Heights Board of Education.  Real Property Tax.  Extending Discovery Deadline.

 

2008-V-2198         Barry L. Brown v. Lucas County Board of Revision and the Lucas County Auditor.  Real Property Tax.  Requiring Appellant to Show Cause.

 

2008-M-2520, 2008-M-2521, 2009-M-47, 2009-M-48

                                 Board of Education of the Beachwood City School District and Bushwood, Ltd. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals.

 

2009-N-43              Brunswick City School District Board of Education v. Medina County Board of Revision, Medina County Auditor, and Norris Realty.  Real Property Tax.  Denying Motion to Dismiss.

 

2009-N-234           Palmer Screening & Design, LLC v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Requiring Appellant to Show Cause and Requesting the Tax Commissioner to Expedite Certified Transcript.