OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. Tuesday

March 24, 2009

 

MERIT DOCKET

 

2007-B-1205         Houseworks Property Management, Co., LTD v. Hamilton County Board of Revision, and the Hamilton County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction. Board members concur.   

 

 

DISMISSALS AND STIPULATIONS

 

2007-K-658, 2007-K-659

                                 DDR Ohio Opportunity II, LLC and Developers Diversified Realty Corp. v. Portage County Board of Revision, Portage County Auditor, and Aurora Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-B-999, 2007-B-1000

                                 7749 Commerce Park Oval (OH), LLC, 7740 Commerce Park Oval LLC, Commerce Park Oval LLC, and Michael C. Liptak v. Cuyahoga County Board of Revision, County Auditor, and Independence Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-H-1118         U Store It LP PTA USI #652 v. Lake County Board of Revision, Lake County Auditor, and the Perry Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-M-1254, 2007-M-1255, 2007-M-1256

                                 Bholupir One Inc. v. Lake County Board of Revision , the Lake County Auditor, and the Willoughby-Eastlake City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-B-1279         Akron City School District Board of Education v. Summit County Board of Revision, Summit County Fiscal Officer, and Superior Printing Ink Co., Inc.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-M-1434        Elyria Savings & Trust National Bank (Elyria Savings & Trust Co.) nka First Merit Bank, N.A. v. Lorain County Board of Revision and the Lorain County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-V-1593         Shannon Brading v. Richard Levin, Tax Commissioner of Ohio.  School District Income Tax.  Dismissed.  Board members concur. 

 

2008-N-119           John T. Skerritt v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Board of Education for the Cleveland Metropolitan School District.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-M-1202        Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Home Depot U.S.A., Inc.  Real Property Tax.  Dismissed.  Board members concur. 

 

2008-H-1735         Lunhan Ding v. Union County Board of Revision and the Union County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-A-2095         Jay R. & Joann M. Anderson v. Medina County Board of Revision and Medina County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

There are no Miscellaneous orders to be announced.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2007-T-846            City of Green and Green Retirement Partnership v. Summit County Board of Revision and Summit County Auditor.  Real Property Tax.  Denying motion to place on inactive status and continuing merit hearing.  

 

2008-Z-501            Durabilt Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Use Tax.  Granting motion to deny the amendment to the notice of appeal. 

 

2008-T-530            Beck Juanita F., et al.  v. Stark County Board of Revision, Stark County Auditor, and Fairless Local School District Board of Education.  Real Property Tax.  Retaining jurisdiction. 

 

2008-M-2184        Charles A. Calanni v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Lakewood Board of Education.  Real Property Tax.  Compelling discovery and denying motion to extend. 

 

2008-A-2230         Spirit Master Funding IV, LLC v. Montgomery County Board of Revision, Montgomery County Auditor, and the Dayton School District Board of Education.  Real Property Tax.  Compelling discovery. 

 

2008-Z-2244          HCP CRS2 Wright Health OH LLC v. Montgomery County Board of Revision, Montgomery County Auditor, and Dayton School District Board of Education.  Real Property Tax.  Granting motion to compel discovery. 

 

2008-T-2459          Board of Education of the Worthington City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Matthew W. Cooke.  Real Property Tax.  Compelling discovery. 

 

2008-N-2481         Lazelle Road Development, LLC v. Franklin County Board of Revision, Franklin County Auditor, and Worthington City Schools Board of Education.  Real Property Tax.  Compelling discovery. 

 

2008-V-2530         Siemens Business Services, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Use Tax.  Requiring appellant to show cause. 

 

2009-T-189, 2009-T-190

                                 WideOpen Ohio. LLC, and WideOpen West Cleveland, LLC v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Property Tax.  Consolidating appeals. 

 

2009-A-277, 2009-A-278, 2009-A-279, 2009-A-328, 2009-A-329, 2009-A-330

                                 Berea City School District Board of Education and OHI Asset II (OH), LLC v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidating appeals.