OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. Tuesday

March 10, 2009

 

MERIT DOCKET

 

2007-A-1124         Board of Education of the Kettering City Schools v. Montgomery County Board of Revision, Montgomery County Auditor, and Landen Food Mart, Inc.  Real Property Tax.  Value found.  Board members concur. 

 

2008-K-538           Sidney Lefton v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2008-V-1672, 2008-V-1673, 2008-V-1674

                                 Allen Segedy v. Geauga County Board of Revision and the Geauga County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2008-K-2176         474-476 E. Sycamore St. L.L.C. v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2007-M-1047, 2007-M-1048

                                 Board of Education of the Olentangy Local School District and Board of Education of the Buckeye Valley Local Schools v. Delaware County Board of Revision, the Delaware County Auditor, and Scioto Reserve LLC.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Johrendt concur; Mr. Dunlap not participating. 

 

2007-V-1106         Board of Education of the Wickliffe City School District v. Lake County Board of Revision, Lake County Auditor, and Parker Hannifin Corporation.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-M-1428        Carney & Carney, An Ohio Partnership v. Lorain County Board of Revision and the Lorain County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-T-1516          First Interstate Mentor Centers L.P. and Kohl’s Department Stores, Inc. v. Lake County Board of Revision, Lake County Auditor, and the Board of Education for the Mentor Exempted Village School District.  Real Property Tax.  Dismissed.  Board members concur. 

 

2008-K-2313, 2008-K-2314

                                 Berea City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Art Vandelet, LLC.  Real Property Tax.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2007-M-1418        Liberty West LLC v. Butler County Board of Revision and the Butler County Auditor.  Real Property Tax.  Dismissing appeal as duplicative.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2007-B-1121         Wilford J. Gleason and Jean M. Gleason v. Erie County Board of Revision, Erie County Auditor and Berlin-Milan Local School District Board of Education.  Real Property Tax.  Denying motion to exclude party. 

 

2007-V-1253, 2007-V-1280, 2008-V-2183

                                 Park West One, LLC and Board of Education of the Akron City School District v. Summit County Board of Revision and the Summit County Fiscal Officer.  Real Property Tax.  Consolidating appeals. 

 

2007-V-1520 thru 2007-V-1525, 2007-V-1527, 2007-V-1528, 2007-V-1538

                                 Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and 308 Euclid, Ltd.  Real Property Tax.  Consolidating appeals. 

 

2008-T-96, 2008-T-100, 2009-T-55

                                 HD Development of Maryland, Inc. and Board of Education of the Brunswick City School District v. Medina County Board of Revision and the Medina County Auditor.  Real Property Tax.  Consolidating appeals. 

 

2008-B-776            York Temple County Club v. Franklin County Board of Revision, Franklin County Auditor, and Worthington City Schools Board of Education.  Real Property Tax.  Lifting stay. 

 

2008-T-1038          Nizam Hack and Deokie Hack, Co-Trustees of the Hack Family Trust dated August 4, 2000 v. Clermont County Board of Revision, Clermont County Auditor, and West Clermont Local School District.  Real Property Tax.  Granting request to withdraw as counsel of record. 

 

2008-T-1038          Nizam Hack and Deokie Hack, Co-Trustees of the Hack Family Trust dated August 4, 2000 v. Clermont County Board of Revision, Clermont County Auditor, and West Clermont Local School District.  Real Property Tax.  Requiring appellants to show cause. 

 

2008-Z-1138, 2008-Z-1139

                                 1104 Prospect Avenue Park and Lock, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Consolidating appeals and ordering board of revision to file statutory transcript. 

 

2008-N-1262         Kimberly Cole (& Sean Hemsley) v. Union County Board of Revision, Union County Auditor, and Marysville Exempted Village School District Board of Education.  Real Property Tax.  Finding jurisdiction. 

 

2008-V-1339         Ronald Levi v. Lucas County Board of Revision and the Lucas County Auditor.  Real Property Tax.  Granting appellant’s motion to continue merit hearing. 

 

2008-V-1629, 2008-V-1630

                                 K&M Associates, LLC v. Lorain County Board of Revision, the Lorain County Auditor, and the Elyria City School District Board of Education.  Real Property Tax.  Granting motion to compel. 

 

2008-T-1745          Board of Education of the Kettering City Schools v. Montgomery County Board of Revision, Montgomery County Auditor, and MVHE, Inc.  Real Property Tax.  Overruling motion to dismiss and according appellee additional time to respond to discovery. 

 

2008-H-1753         City of Lebanon and Centerpoint Properties Trust v. Warren County Board of Revision, Warren County Auditor, and the Lebanon City School District Board of Education.  Real Property Tax.  Compelling discovery. 

 

2008-H-1902, 2008-H-1903

                                 Berea City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Englewood Park II, Ltd.  Real Property Tax.  Compelling discovery. 

 

2008-A-1929, 2008-A-1930

                                 Aras One Corporation v. Richard A. Levin, Tax Commissioner of Ohio.  Other Tobacco Products Tax.  Granting motion to extend discovery deadline. 

 

2008-H-2118         Keystone Local School District Board of Education v. Lorain County Board of Revision, Lorain County Auditor, and Durham Ridge Investments, LLC.  Real Property Tax.  Granting motion to extend discovery deadline. 

 

2008-N-2221, 2008-N-2222

                                 Chenoweth Golf Course, Inc. v. Summit Board of Revision, Summit County Fiscal Officer, Springfield Local School District Board of Education, and Green Local School District Board of Education.  Real Property Tax.  Extending discovery period. 

 

2008-N-2246         Sandy Lane, LLC v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City Schools.  Real Property Tax.  Denying motion to compel. 

 

2008-B-2256, 2008-B-2257, 2008-B-2276, 2008-B-2277

                                 Janet Walsh and Bedford Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidating appeals. 

 

2008-B-2299         SPMAK LLC, An Ohio Limited Liability Company and Gelko LLC v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the Columbus City School District.  Real Property Tax.  Compelling discovery. 

 

2008-B-2386, 2008-B-2412, 2008-B-2413

                                 HIN, LLC and Berea City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidating appeals. 

 

2008-Z-2401          Walgreen Co. v. Montgomery County Board of Revision, Montgomery County Auditor, and Board of Education of the Northridge Local School District.  Real Property Tax.  Granting motion to compel discovery. 

 

2008-Z-2431          Cinco Properties, LLC v. Franklin County Board of Revision, Franklin County Auditor, and Board of Education of the South-Western City School District.  Real Property Tax.  Granting motion to compel discovery. 

 

2008-A-2433         Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Cesar A. Perez.  Real Property Tax.  Compelling discovery. 

 

2008-B-2451         Robert D. Wilsterman v. Tuscarawas County Board of Revision and Tuscarawas County Auditor.  Real Property Tax.  Requiring appellant to show cause. 

 

2009-T-171            Perrico Property Systems, Inc. v. Medina County Board of Revision and Medina County Auditor.  Real Property Tax.  Granting motion for extension of time to file transcript. 

 

2009-B-198, 2009-B-204

                                 Parmatown One LLC and Board of Education for the Parma City School District v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidating appeals. 

 

2009-Z-214            Focus Homes Ltd v. Medina County Board of Revision and Medina County Auditor.  Real Property Tax.  Granting extension to file statutory transcript. 

 

2009-B-260, 2009-B-261

                                 Fluor Daniel Illinois Inc. & Duke dba Duke Fluor Daniel v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Admission pro hac vice. 

 

2009-M-282, 2009-M-283

                                 Timothy Errington and Ginger Errington v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Consolidating appeals. 

 

2009-N-292           Nanie Ingram Realty, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Property Tax.  Requiring appellant to show cause and requesting the tax commissioner to expedite certified transcript.