OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. Tuesday

April 14, 2009

 

MERIT DOCKET

 

2006-M-1060        Meijer Stores Limited Partnership vs. Richland County Board of Revision and Richland County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2006-Z-1623          Board of Education of the Columbus City Schools vs. Franklin County Board of Revision, Franklin County Auditor, and W Ltd.  Real Property Tax.  Value found.  Board members concur.

 

2007-V-909            Scott and Deborah Everhardt vs. Ottawa County board of Revision and the Ottawa County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2007-T-987            David P. Marshall vs. Ottawa County Board of Revision and Ottawa County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2007-B-1039         Kim P. Knoppe vs. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2007-A-1692         James McCabe vs. Franklin County Board of Revision, Franklin County Auditor,, and Board of Education of the Hilliard City Schools District.  Real Property Tax.  Remanded with instructions.  Board members concur.

 

2008-Z-118            Erieview Metal Treating Co. vs. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Tax Commissioner affirmed.  Board members concur.

 

2008-Z-927            Noam Lazebnik vs. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2008-V-1592         Board of Education for Toledo Public Schools vs. Lucas County Board of Revision, the Lucas County Auditor, Khalid Hamdallah, and Lucie Loach.  Real Property Tax.  Dismissed.  Board members concur.

 

2008-T-1604          Brown County Board of Health vs. Brown County Budget Commission; the Townships of Byrd, Clark, Eagle, Franklin, Green, Huntington, Jackson, Jefferson, Lewis, Perry, Pike, Pleasant, Scott, Sterling, Union, and Washington; and the Villages of Aberdeen, Mt. Orab, Fayetteville, Georgetown, Hamersville, Higginsport, Sardinia, Russellville, Ripley, and St. Martin.  Budget Commission:  District Health Fund.  Dismissed.  Board members concur.

 

2008-B-2080         Board of Education for Toledo Public Schools vs. Lucas County Board of Revision, Lucas County Auditor, and Michaelmas Manor and Vistula Management Company.  Real Property Tax.  Remanded with instructions.  Board members concur.

 

2008-T-2540          Zachary W. Sprague vs. Richard A. Levin, Tax Commissioner of Ohio.  School District Income Tax.  Tax Commissioner affirmed.  Board members concur.

 

2009-N-109           CSE Canton, LLC vs. Star County Board of Revision, Stark County Auditor, and Canton City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2009-V-188            Carol and Richard Bowles vs. Richard A. Levin, Tax Commissioner of Ohio.  School District Income Tax.  Dismissed.  Board members concur.

 

2009-A-230            Bradley S. and Gordia L. Williams vs. Seneca County Board of Revision and Seneca County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

 

DISMISSALS AND STIPULATIONS

 

2006-V-1708, 2142, 2143

The Board of Education of the Akron City School District and LMA Commerce, Ltd. vs. Summit County Board of Revision, Summit County Fiscal Officer, and the Springfield City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-B-2214         Akron City School District Board of Education vs. Summit

County Board of Revision, Summit County Fiscal Officer, and AREC 1 LLC.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating.

 

2008-B-2436        Nordav LLC vs. Franklin County Board of Revision,   Franklin County Auditor,, and Board of Education of the Columbus City School District.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating.

 

2009-B-13            Sam Aziz vs. Franklin County Board of Revision, Franklin County Auditor, and Board of Education of the Worthington City School District.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating.

 

2009-B-443          MBM Investments, Ltd. vs. Lucas County Board of Revision, Lucas County Auditor, and Toledo Public Schools Board of Education.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating.

 

 

MISCELLANEOUS

 

2005-A-749            Woda Ivy Glen Ltd. Part. vs. Fayette County Board of Revision and Fayette County Auditor.  Real Property Tax.  Certification and Order.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating.

 

2005-V-1726, 2006-V-99, 2006-H-117

Cleveland Clinic Foundation (Beachwood Family Health and Surgery Center) vs. William W. Wilkins, Tax Commissioner of Ohio, and the Beachwood City School District Board of Education.  Real Property Tax Exemption.  Denying Motion for Sanctions, Establishing Pretrial Hearing for In Camera Inspection of Exhibits, Finding R.C. 5715.27(G) Not Applicable to Documents Sought in Discovery, Denying Motion in Limine, Granting Amended Answers to Admissions, and Approval of Stipulated Confidentiality Order.  Board members concur.

 

Cleveland Municipal School District Board of Education vs. William W. Wilkins, Tax Commissioner of Ohio, and The Cleveland Clinic Foundation (Taussig Cancer Center).  Real Property Tax Exemption.  Denying Motion for Sanctions, Establishing Pretrial Hearing for In Camera Inspection of Exhibits, Finding R.C. 5715.27(G) Not Applicable to Documents Sought in Discovery, Denying Motion in Limine, Granting Amended Answers to Admissions, and Approval of Stipulated Confidentiality Order.  Board members concur.

 

Cleveland Municipal School District Board of Education vs. William W. Wilkins, Tax Commissioner of Ohio, and Fairview Hospital.  Real Property Tax Exemption.  Denying Motion for Sanctions, Establishing Pretrial Hearing for In Camera Inspection of Exhibits, Finding R.C. 5715.27(G) Not Applicable to Documents Sought in Discovery, Denying Motion in Limine, Granting Amended Answers to Admissions, and Approval of Stipulated Confidentiality Order.  Board members concur.

 

2007-A-916, 2007-A-917

GE Lighting, Inc. (General Electric Company) vs. Portage County Board of Revision, Portage County Auditor, and Ravenna City School District Board of Education.  Real Property Tax.  Correcting Stipulation.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating.

 

2008-V-1660 through 2008-V-1668

Westfield Franklin Park Mall LLC vs. Lucas County Board of Revision, Lucas County Auditor, and the Board of Education for Washington Local School District.  Real Property Tax.  Granting Motion for Reconsideration to Extend Discovery Period.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2008-Z-763, 2008-Z-764, 2008-Z-765

                                 Brian Burns vs. Summit County Board of Revision and Summit County Fiscal Officer.  Real Property Tax.  Requiring Appellees to Show Cause.

 

2008-A-1606         Pilot Travel Centers LLC vs. Richard A. Levin, Tax Commissioner of Ohio.  Personal Property Tax.  Granting Motion to Extend Discovery Deadline. 

 

2008-B-1997         Merrell Blankenship vs. Meigs County Board of Revision and Meigs County Auditor.  Real Property Tax.  Requiring Appellant to Show Cause.

 

2008-Z-2269          Euclid City School District Board of Education vs. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Alliance Health Care II, LLC.  Real Property Tax.  Granting Motion to Compel Discovery.

 

2008-Z-2410, 2008-Z-2411

                                 Plaza 45 Ltd. vs. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Independence Local School District Board of Education.  Real Property Tax.  Denying Motion to Compel Discovery and Ordering Board of Revision to File Statutory Transcript.

 

2009-A-348            David J. Fox.  Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Requiring Appellant to Show Cause.

 

2009-M-349, 2009-M-350, 2009-M-379, 2009-M-380, 2009-M-381, 2009-M-382, 2009-M-383

                                 City of Cleveland and I-X Center Corporation and Berea City School District Board of Education vs. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals.

 

2009-A-369, 2009-A-370, 2009-A-371, 2009-A-416, 2009-A-417, 2009-A-418

                                 DDR MDT Great Northern, LLC and Board of Education for the North Olmsted City School District vs. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals.