MERIT DOCKET

2006-N-1492 NBC-USA Housing, Inc.-Five (dba) Love Zion Manor v. William W. Wilkins, Tax Commissioner of Ohio, and Board of Education of the Columbus City School District. Real Property Tax Exemption. Tax Commissioner affirmed. Board members concur.

2007-T-480 Board of Education of the Newark City Schools v. Licking County Board of Revision, Licking County Auditor, and North Third Tower, Ltd. Real Property Tax. Remanded with instructions. Board members concur.

2007-M-831 Robert L. Hudson v. Wood County Board of Revision and the Wood County Auditor. Real Property Tax. Value found. Board members concur.

2007-H-847 Love Investments of Wichita LLC, an Iowa Limited Liability Company as of 1/1/09 Greystone Group-Salem Ltd., an Ohio Limited Liability Company v. Columbiana County Board of Revision, Columbiana County Auditor, and the Board of Education for the Salem City School District. Real Property Tax. Value found. Board members concur.

2007-B-1133 Perkins Land Investments, Ltd. v. Erie County Board of Revision, Erie County Auditor, and Perkins Local School District Board of Education. Real Property Tax. Remanded with instructions. Board members concur.

2008-N-9 Gary Rhodes v. Gahanna Municipal Board of Appeal and Cindy Steel, Tax Administrator for the City of Gahanna. Municipal Income Tax. Dismissed—lack of jurisdiction. Board members concur.

2008-N-1676 David A. Kenney v. Lucas County Board of Revision, Lucas County Auditor, and Board of Education for Toledo Public Schools. Real Property Tax. Dismissed—lack of jurisdiction. Board members concur.

2008-A-1987 Eddie Sugar v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Dismissed—lack of jurisdiction. Board members concur.

2008-N-2103 David G. Eggenton v. Lucas County Board of Revision and Lucas County Auditor. Real Property Tax. Dismissed—lack of jurisdiction. Board members concur.

2009-N-160 Kandiah Perinpanathan v. Montgomery County Board of Revision, Montgomery County Auditor, and Dayton City S.D., Board of Education. Real Property Tax. Dismissed—lack of jurisdiction. Board members concur.

2009-V-213 Palmer Screening & Design, LLC v. Richard A. Levin, Tax Commissioner of Ohio. Sales Tax. Dismissed—lack of jurisdiction. Board members concur.

2009-A-224 Sunny Hospitality, Inc. v. Frank Russo, Cuyahoga County Auditor. Local Lodging Tax. Dismissed—lack of jurisdiction. Board members concur.

2009-V-234 Palmer Screening & Design, LLC v. Richard A. Levin, Tax Commissioner of Ohio. Sales Tax. Dismissed—lack of jurisdiction. Board members concur.

2009-A-322 Karl V. Metz, M.D., Inc. v. Richard A. Levin, Tax Commissioner of Ohio. Corporation Franchise Tax. Dismissed—lack of jurisdiction. Board members concur.

DISMISSALS AND STIPULATIONS

2006-Z-1508 Board of Education of the Olentangy Local Schools v. Delaware County Board of Revision, Delaware County Auditor, and J.C. Penney Properties, Inc. Real Property Tax. Dismissed. Board members concur.

2007-V-489 Wal-Mart Real Estate Business Trust v. Coshocton County Board of Revision and the Coshocton County Auditor. Real Property Tax. Stipulated. Board members concur.

2007-M-1456 Noveon, Inc. v. Lorain County Board of Revision, Lorain County Auditor and Amherst Exempted Village School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2007-Z-1609 Board of Education for the Mentor Exempted Village School District v. Lake County Board of Revision, Lake County Auditor, and Lincoln Electric Co. Real Property Tax. Stipulated. Board members concur.

2007-V-1649, 2007-V-1650

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

2007-M-1670 Monica M. Denk, Trustee v. Lake County Board of Revision and Lake County Auditor.. Real Property Tax. Stipulated. Board members concur.

2008-A-1776, 2008-A-1784

Sun Life Assurance Company of Canada v. Summit County Board of Revision, Summit County Fiscal Officer, and Nordonia Hills City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

MISCELLANEOUS

There are no miscellaneous decisions to be announced.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2007-T-1455 Sam’s Real Estate Business Trust v. Lorain County Board of Revision, Lorain County Auditor, and Sheffield-Sheffield Lake City School District Board of Education. Real Property Tax. Compelling Discovery.

2007-T-1686, 1687, 1689

Norman Millstein, Trustee, Bishop Park South Trust; Leonard Fuchs, Trustee; Norman Millstein and Leonard Fuchs v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Willoughby-Eastlake City School District Board of Education. Real Property Tax. Consolidating Appeals, Continuing Hearing, and Scheduling Appeals.

2008-T-2016 James F. and Robert L. Wilkie, an Ohio General Partnership v. Lucas County Board of Revision, Lucas County Auditor, and Board of Education for the Toledo Public Schools. Real Property Tax. Requiring Appellant to Show Cause and Cancelling Mediation Conference.

2008-M-2495, 2496

Berea City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and CP-Cleveland Holdings, LLC. Real Property Tax. Denying Extension of Discovery Period; Granting Appellant’s Motion to Compel.

2008-M-2497 Berea City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and CP-Cleveland Holdings, ADC LLC, and Chavez Urban Land Associates-Lafayette. Real Property Tax. Granting the BOE’s Motion to Compel; Denying the Property Owner’s Motion to Compel.

2009-M-289, 2009-M-315, 2009-M-316

Ohio Bell Telephone Company and Bedford Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidated.

2009-M-532 Academy Electronics Repair, Inc. v. Richard A. Levin, Tax Commissioner of Ohio. Employer Withholding Tax. Requiring Appellant to Show Cause.

*Issued Previously