OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

3:30 P.M. Tuesday

April 7, 2009

 

MERIT DOCKET

 

(No Merit Decisions to be Announced.)

 

 

DISMISSALS AND STIPULATIONS

 

2006-H-1509         Board of Education of the Olentangy Local Schools v. Delaware County Board of Revision, Delaware County Auditor, and Sears Roebuck & Co.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-T-87              Board of Education of the South-Western City Schools v. Franklin County Board of Revision, Franklin County Auditor, and RBLS Company.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2007-T-200            Red Elm LLC v. Franklin County Board of Revision, Franklin County Auditor, and Dublin City Schools Board of Education.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2007-V-201            Second Berkshire Properties, LLC v. Franklin County Board of Revision, Franklin County Auditor, and the Worthington City School District Board of Education.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2007-V-203            NH Columbus Statutory Tr. v. Franklin County Board of Revision, Franklin County Auditor, and the Hilliard City School District Board of Education.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2007-V-204            Second Berkshire Properties LLC v. Franklin County Board of Revision, Franklin County Auditor, and the Columbus City School District Board of Education.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2007-B-219            M-Six VI Business Trust v. Franklin County Board of Revision, Franklin County Auditor, and Hilliard City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-B-583            Paul & Jana Hebner v. Huron County Board of Revision and Huron County Auditor.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2007-H-752           Dennis McManamon v. Erie County Board of Revision and the Erie County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-K-889           Columbia Gas Transmission Corporation v. Richard A. Levin, Tax Commissioner of Ohio.  Public Utility Personal Property Tax.  Dismissed.  .  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2007-K-890           Crossroads Pipeline Company v. Richard A. Levin, Tax. Commissioner of Ohio.  Public Utility Personal Property Tax.  Dismissed.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating.

 

2007-V-894            Sharon Hill-Riverside Hill LLC v. Lake County Board of Revision, Lake County Auditor, and the Riverside Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-A-916, 2007-A-917

                                 GE Lighting, Inc. (General Electric Company) 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. Dunlap concur.  Mr. Johrendt not participating. 

 

2007-Z-974            Euclid Realty LLC v. Lake County Board of Revision, Lake County Auditor, and Wickliffe City School District.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-A-1006         Board of Education for Toledo Public Schools v. Lucas County Board of Revision, Lucas County Auditor, and George and Rita Peters.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-V-1031         Sun Life Assurance Company of Canada v. Franklin County Board of Revision, Franklin County Auditor, and the Dublin City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-H-1044         Ohio Retail II, LLC v. Franklin County Board of Revision, Franklin County Auditor, and the Reynoldsburg City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-T-1068          Donald R. and Kathleen B. Fenner v. Erie County Board of Revision, Erie County Auditor, and Huron City School District Board of Education.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2007-H-1158         Cherry Blossom Way East Limited v. Franklin County Board of Revision, Franklin County Auditor, and the Reynoldsburg City School District Board of Education.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Dunlap concur; Mr. Johrendt not participating. 

 

2007-A-1167         Board of Education for Toledo Public Schools v. Lucas County Board of Revision, Lucas County Auditor, and Excel-Sandpiper LLC.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2007-B-1187         Willoughby-Eastlake City School District Board of Education v. Lake County Board of Revision, Lake County Auditor, and DDRTC Willoughby Hills SC, LLC.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-T-1193          Buckeye Portfolio MHC, LLC v. Summit County Board of Revision, Summit County Fiscal Officer, and Hudson City School District Board of Education.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2007-A-1216         Copley-Fairlawn City School District Board of Education v. Summit County Board of Revision, Summit County Fiscal Officer, and OHI Asset II (OH), LLC.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2007-A-1251         Board of Education for the Mentor Exempted Village School District v. Lake County Board of Revision, Lake County Auditor, and LRC Mentor Investors, LLC.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2007-H-1266         Campus Village Toledo, LLC v. Lucas County Board of Revision, Lucas County Auditor, and the Toledo Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-Z-1269          AEI Net Lease Income & Growth Fund XX Limited Partnership and AEI Income & Growth Fund 24 LLC v. Erie County Board of Revision, Erie County Auditor, and Perkins Local School District Board of Education.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2007-B-1433         Elyria Savings & Trust National Bank NKA Firstmerit Bank, N.A. v. Lorain County Board of Revision and the Lorain County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-T-1477          Jade Four v. Lake County Board of Revision, Lake County Auditor, and Mentor Exempted Village School District Board of Education.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2007-V-1532         MV/ALG Deerfield Crossing v. Warren County Board of Revision and the Warren County Auditor.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2007-V-1533         Duke Realty Ohio, LLC v. Warren County Board of Revision, Warren County Auditor and the Mason City School District Board of Education.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2007-V-1627         TienLiang, Ltd. v. Franklin County Board of Revision, the Franklin County Auditor, and the Worthington City School District Board of Education.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2008-V-8                HK New Plan Alexis Park LPA, a Delaware Limited Partnership v. Lucas County Board of Revision, the Lucas County Auditor, and the Washington Local School District Board of Education.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2008-N-260           Board of Education, Reynoldsburg City School District v. Franklin County Board of Revision, Franklin County Auditor, and 2014 Baltimore-Reynoldsburg, LLC.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2008-A-289            Mathieu Stremsdoerfer v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2008-Z-346            Cathedral Ministries, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Dismissed.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2008-V-381            Southside Federal Savings and Loan Association AKA Dollar Bank FSB v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Parma City School District Board of Education.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2008-M-574           Anita M. Schmaltz v. Montgomery County Board of Revision and the Montgomery County Auditor.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2008-T-614            Gary J. Mullen, Sr. v. Butler County Board of Revision and Butler County Auditor.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2008-K-980           Manning Properties, Ltd. v. Portage County Board of Revision, Portage County Auditor, and Field Local School District Board of Education.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2008-B-1158         Marian E. Pledger v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and East Cleveland City School District.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-N-1200         Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Target Corporation.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2008-H-1265, 2008-H-1305, 2008-H-1593

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

 

2008-A-1284         General Motors Corporation v. Richland County Board of Revision, Richland County Auditor, and the Ontario Local Board of Education.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2008-A-1354         Thomas E. Perz v. Medina County Board of Revision and Medina County Auditor.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Dunlap concur; Mr. Johrendt not participating. 

 

2008-A-1386         Mayday Muffler, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Dismissed.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2008-Z-1394          James R. Pegoraro, Sr. v. Lake County Board of Revision, Lake County Auditor, and Riverside Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-Z-1463          Coastline Investment Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Euclid City School District Board of Education.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2008-K-1671         John Hargreaves v. Medina County Board of Revision and Medina County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-B-1715         Thomas and Margie Barbieri v. Hancock County Board of Revision and Hancock County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-Z-1736          Bethel Local School District Board of Education v. Miami County Board of Revision, Miami County Auditor, and DEC Land Co. I, LLC.  Real Property Tax.  Dismissed.  Board members concur. 

 

2008-V-1889         Charlotte’s Garden, LLC v. Montgomery County Board of Revision, Montgomery County Auditor, and the Kettering City School District Board of Education.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2008-M-1892        Albert Deane Malaker v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-Z-1912          Sammy Jaradeh v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2008-Z-1979          Casey/Carriage Hills, LLC v. Stark County Board of Revision and Stark County Auditor.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2008-T-2289          Shaker Car Wash, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Shaker Heights Board of Education.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2008-B-2306         Thomas J. Clancy & Frankie M. Clancy v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2009-A-219            Detroit Avenue I Corporation v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2009-Z-259            Carlyle Leader LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

 

MISCELLANEOUS

 

2003-K-1876         Columbia Gas Transmission Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio.  Public Utility Personal Property Tax.  Certification.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2003-K-2034         Crossroads Pipeline Company v. J. Patrick McAndrew, Tax Commissioner of Ohio.  Public Utility Personal Property Tax.  Remand.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2004-K-686           Crossroads Pipeline Company v. William W. Wilkins, Tax Commissioner of Ohio.  Public Utility Personal Property Tax.  Remand.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2004-K-813           Columbia Gas Transmission Corporation v. William W. Wilkins, Tax Commissioner of Ohio.  Public Utility Personal Property Tax.  Remand.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2005-T-1605, 2005-T-1642

                                 1524 Indianola Avenue, LLC v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Certification.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2005-M-1683        Northeast Ohio Psychiatric Institute v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Exemption.  Certification.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2006-R-50              York Temple Country Club v. Franklin County Board of Revision, Franklin County Auditor, and the Worthington City Schools Board of Education.  Real Property Tax.  Certification.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2006-A-331, 2006-A-333, 2006-A-345

                                 CCleveland OH Realty I, LLC and CCleveland OH Realty II, LLC and Board of Education of the Cleveland Municipal School District.  Real Property Tax.  Certification.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2006-V-859            Wentwood Laurel Lakes I LLP v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the Columbus City Schools.  Real Property Tax.  Certification.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2006-T-1007          Carl R. Wagenknecht, Jr. v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax.  Certification.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2006-H-1300         Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Cleveland Bluffs Development, LLC.  Real Property Tax.  Remand.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2006-K-1326         Crossroads Pipeline Company v. William W. Wilkins, Tax Commissioner of Ohio.  Public Utility Personal Property Tax.  Remand.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2006-K-1328         Columbia Gas Transmission Corporation v William W. Wilkins, Tax Commissioner of Ohio.  Public Utility Personal Property Tax.  Remand.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating.  

 

2007-H-963           General Commodities Candy & Tobacco, LLC v. Richard A. Levin, Tax Commissioner of Ohio.  Cigarette Tax.  Certification.  Board members concur. 

 

2007-V-1056         Sexton 1987 Hillside Ltd. Partnership IX v. Montgomery County Board of Revision, Montgomery County Auditor, and the Centerville City School District Board of Education.  Real Property Tax.  Certification.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2008-V-1527         Bill Cochran Real Estate Appraisals, LLC v. Richard A. Levin, Tax Commissioner of Ohio.  Employer Withholding Tax.  Remand.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2007-T-997            National Church Square Holdings LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Granting Request to Withdraw. 

 

2008-T-1077          Madeline Litteral v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Requiring Appellant to Show Cause & Ordering BOR to Supplement the Transcript. 

 

2008-Z-1725          Board of Education for Sylvania City Schools v. Lucas County Board of Revision, Lucas County Auditor, and Rose Development LLC.  Real property Tax.  Requiring the Appellee Property Owner to Show Cause.

 

2008-T-1989          Rebecca Wegrzyn v. Lucas County Board of Revision and Lucas County Auditor.  Real Property Tax.  Requiring Appellant to Show Cause.

 

2008-Z-2078          Ohio Future Properties v. Franklin County Board of Revision, Franklin County Auditor, and Board of Education of the Columbus City School District.  Real Property Tax.  Granting Motion to Compel Discovery.

 

2008-N-2311, 2008-N-2312

                                 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Amitel Middleburg Hts., LLC.  Real Property Tax.  Compelling Discovery.

 

2008-Z-2357          Euclid City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and University Hospitals Health System, Inc.  Real Property Tax.  Construing Motion to Extend Discovery Period as a Motion to Compel Discover and Ordering Board of Revision to File Statutory Transcript.

 

2008-T-2384, 2008-T-2385, 2008-T-2414, 2008-T-2415

                                 Bedford Board of Education, and Bedford Place Apartment, Ltd. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Denying Motion to Compel and Granting Motion to Extend Discovery Period.

 

2008-A-2456, 2008-A-2544

                                 Board of Education of the Westerville City Schools and Health Care & Retirement Corporation of America, nka Manor Care, Inc. and HCRA Properties I, LLC v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Consolidated. 

 

2009-Z-20              Sopchak Natural Health & Wellness Center v. Richard A. Levin, Tax Commissioner of Ohio.  Corporation Franchise Tax.  Requiring Appellant To Show Cause. 

 

2009-Z-136            Bradley Finnearty v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Requiring Appellant To Show Cause. 

 

2009-N-292           Nanie Ingram Realty, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Corporation Franchise Tax.  Finding Jurisdiction.

 

2009-Z-306            Chester L. Cypher v. Medina County Board of Revision and Medina County Auditor.  Real Property Tax.  Requiring Appellant To Show Cause.  

 

2009-V-446            Raymond and Celia Field v. Montgomery County Board of Revision and the Montgomery County Auditor.  Real Property Tax.  Requiring Appellants To Show Cause. 

 

2009-A-450            Lowry Plumbing of Canton, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Income Withholding Tax.  Requiring Appellant To Show Cause.