OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. Tuesday

April 28, 2009

 

MERIT DOCKET

 

2006-H-1622         Board of Education of the Columbus City Schools v. Franklin County Board of Revision, the Franklin County Auditor, and Bashir Jara.  Real Property Tax.  Value found.  Board members concur. 

 

2007-A-162            Board of Education of the Westerville City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Robert E. and Margaret J. Ruhl.  Real Property Tax.  Value found.  Board members concur. 

 

2007-A-427            Board of Education of the Heath City Schools v. Licking County Board of Revision, Licking County Auditor, and American Ear & Audiology Center, LLC.  Real Property Tax.  Value found.  Board members concur. 

 

2007-M-585           Joyce D. Mueller v. Ottawa County Board of Revision, the Ottawa County Auditor, and the Danbury Local School District Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2007-M-783           NAH & Sons, Inc. v. Butler County Board of Revision, the Butler County Auditor, and the Lakota Local School District Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2007-V-980            Jeff Adams v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2007-B-1164         333 Elyria, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2007-T-1503          Perry Local School District Board of Education v. Stark County Board of Revision, Stark County Auditor, and Faircrest Corporation.  Real Property Tax.  BOR vacated—remanded with instructions.  Board members concur. 

 

2008-B-551            G. Eldon Raybon & Dorothy v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  BOR affirmed.  Board members concur. 

 

2008-B-701            Oxford Village Realty, LLC v. Franklin County Board of Revision, Franklin County Auditor, and Board of Education of the Columbus City Schools.  Real Property Tax.  Dismissed—lack of jurisdiction.  Ms. Margulies and Mr. Dunlap concur.  Mr. Johrendt not participating. 

 

2008-H-1260         Robert Allen Cale v. Summit County Board of Revision and the Summit County Fiscal Officer.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2008-K-1688         Rajiv Deenadayalu v. Lucas County Board of Revision, Lucas County Auditor, and Board of Education for Maumee City Schools.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2008-K-1730         RORC Enterprises, Inc. v. Muskingum County Board of Revision and the Muskingum County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2008-M-2441        Norman Stutler v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2009-B-46              Marmont Ltd. v. Summit County Board of Revision, Summit County Fiscal Officer, and Copley-Fairlawn City School District Board of Education.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2006-B-1288, 2006-B-1301

                                 Quay 55 Limited Partnership v. Cuyahoga County Board of Revision, et al.  Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-V-769            Sandboro Limited Partnership and 11012 Aurora Hudson LLC v. Portage County Board of Revision, Portage County Auditor, and the Streetsboro City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-M-1350        Trail Golf, Ltd. v. Licking County Board of Revision and the Licking County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-A-1634         Jerrold L. Walter v. Richard A. Levin, Tax Commissioner of Ohio.  School District Income Tax.  Dismissed.  Board members concur. 

 

2007-V-1677         Jeffrey C. Langford and Eileen Langford 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-Z-1690          Devonshire Apartments Limited Partnership v. Warren County Board of Revision, Warren County Auditor, and Lebanon City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-A-1721         Board of Education for Toledo Public Schools v. Lucas County Board of Revision, Lucas County Auditor, and Parkstone Berdan Building, LLC.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-V-1745         WEC 2000A-42 LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the South Euclid-Lyndhurst City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2008-V-73              Kimberly A. Berliner v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2008-M-146           Steve C. Cooper v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Cleveland Municipal School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-V-761            Ralph G. Mueller v. Montgomery County Board of Revision and the Montgomery County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-A-1258         Perkins Local School District Board of Education v. Erie County Board of Revision, Erie County Auditor, and Sanmarco Company.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-V-1625         The Odd Store, Inc. v. Summit County Board of Revision, the Summit County Fiscal Officer, and the Akron City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-A-2553         Neal Skaggs Concrete LLC v. Richard A. Levin, Tax Commissioner of Ohio.  Use Tax.  Dismissed.  Board members concur. 

 

2009-V-121 through 2009-V-124

                                 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Droe Express System, Inc. nka Flats East Development LLC.  Real Property Tax.  Dismissed.  Board members concur. 

 

2009-V-125, 2009-V-127 through 2009-V-132

                                 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Flats East Development LLC.  Real Property Tax.  Dismissed.  Board members concur. 

 

2009-V-126            Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Fed/Main Street LLC.  Real Property Tax.  Dismissed.  Board members concur. 

 

2009-A-357            Solon Office Park LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Solon City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2006-M-206, 2006-M-207

                                 Home Depot USA, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Certification.  Board members concur. 

 

2006-A-1506, 2006-A-1550

                                 Board of Education of the Olentangy Local Schools and Richs Department Stores, Inc. v. Delaware County Board of Revision and Delaware County Auditor.  Real Property Tax.  Certification.  Board members concur. 

 

2007-M-163, 2007-M-164

                                 Hird Avenue Properties, LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Lakewood City School District Board of Education.  Real Property Tax.  Certification.  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.  Correcting entry.  Board members concur. 

 

2008-A-5*              Board of Education of the Brooklyn City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and March/Hodge Cleveland Holding Co., LLC.  Real Property Tax.  Granting motion to quash.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2008-H-397           Dublin City Schools Board of Education v. Franklin County Board of Revision and Franklin County Auditor and Courthouse Investors, LLC.  Real Property Tax.  Granting Request to Withdraw. 

 

2008-A-640            Dennis Glidden v. Greene County Board of Revision and Greene County Auditor.  Real Property Tax.  Requiring BOR to File Statutory Transcript.

 

2008-A-1694         Colgate-Palmolive Company v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Property Tax.  Extending Discovery Deadline. 

 

2008-H-1904         Chiow-Taylor Investments, Ltd. v. Wyandot County Board of Revision and the Wyandot County Auditor.  Real Property Tax.  Requiring Appellant to Show Cause. 

 

2008-H-1993         123 Broadway, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Bedford Board of Education.  Real Property Tax.  Compelling Discovery. 

 

2008-A-2086         Ridge Bowman LLC v. Lorain County Board of Revision, Lorain County Auditor, and Sheffield-Sheffield Lake City School District Board of Education.  Real Property Tax.  Denying Motion to Compel Discovery and Ordering Board of Revision to File Statutory Transcript. 

 

2008-M-2474        Woda Heritage Greene LLC v. Fayette County Board of Revision and the Fayette County Auditor.  Real Property Tax.  Compelling Discovery. 

 

2009-A-36              Board of Education of the Springfield City Schools v. Clark County Board of Revision, Clark County Auditor, and the Grand Lodge of Ohio of the Independent Order of Odd Fellows.  Real Property Tax.  Compelling Discovery. 

 

2009-M-118           AREC RW MS, LLC v. Clark County Board of Revision, the Clark County Auditor, and the Board of Education of the Springfield City Schools District.  Real Property Tax.  Compelling Discovery. 

 

2009-Z-344, 2009-Z-345, 2009-Z-346

                                 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Baybrook Investments, LLC.  Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Interstate Plaza Company.  Real Property Tax.  Consolidating Appeals. 

 

2009-H-501           Ryan M. White v. Richard A. Levin, Tax Commissioner of Ohio.  School District Income Tax.  Requiring Appellant to Show Cause and Ordering Commissioner to Certify Statutory Transcript. 

 

2009-V-502            Judith L. Morse v. Richard A. Levin, Tax Commissioner of Ohio.  School District Income Tax.  Requiring Appellant to Show Cause and Requiring Tax Commissioner to Certify Statutory Transcript. 

 

 

*Issued Previously