OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. Tuesday

May 5, 2009

 

MERIT DOCKET

 

2008-N-1398         Clinton E. Wagner v. Union County Board of Revision and Union County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

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.  Remanded with instructions.  Board members concur. 

 

2008-T-1989          Rebecca Wegrzyn v. Lucas County Board of Revision and Lucas County Auditor.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

2008-B-2451         Robert D. Wilsterman v. Tuscarawas County Board of Revision and Tuscarawas County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2008-V-2530         Siemens Business Services, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Use Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2009-Z-20              Sopchak Natural Health & Wellness Center v. Richard A. Levin, Tax Commissioner of Ohio.  Corporation Franchise Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2009-Z-136            Bradley Finnearty v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2009-V-167            Mary E. Schmidt v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Penalty Remission.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2009-A-245            Acom Solutions, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Income Withholding Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2009-Z-306            Chester L. Cypher v. Medina County Board of Revision and Medina County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2009-V-446            Raymond and Celia Field v. Montgomery County Board of Revision and the Montgomery County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2009-A-450            Lowry Plumbing of Canton, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Income Withholding Tax.  Tax Commissioner affirmed.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2006-B-1838         SNV Partnership II, an Ohio General Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Warrensville Heights Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-B-2194         1/1/05: Essex House Condominium Corp.; 1/5/06: C 2 Land, a Delaware Limited Partnership and Courtyard by Marriott LP II and Sarotin Investor One LP et al. v. Montgomery County Board of Revision, Montgomery County Auditor, and Miamisburg Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-B-1066         Revere Local School District Board of Education v. Summit County Board of Revision, Summit County Fiscal Officer and Richfield Furnace Run Associates LLC.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-Z-1199          NV & SS Inc. v. Erie County Board of Revision, Erie County Auditor, and Sandusky City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-T-1449          Tyler Investment Company v. Lake County Board of Revision, Lake County Auditor, and Mentor Exempted Village School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-V-1639         Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and 1944, LLC.  Real Property Tax.  Dismissed.  Board members concur. 

 

2008-Z-390            Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Shannon Glen Apartments, L.P.  Real Property Tax.  Dismissed.  Board members concur. 

 

2008-B-549            Todd & Cindy Rossbach v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-Z-1191          Chris & Amy Branham v. Champaign County Board of Revision and Champaign County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2008-Z-2244          HCP CR52 Wright Health OH LLC v. Montgomery County Board of Revision, Montgomery County Auditor, and Dayton School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2008-T-2303          Timothy Gajewski v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2009-A-294            Findlay Green II Limited Partnership v. Hancock County Board of Revision and Hancock County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2006-V-783            D. Mark Fife and Patricia Fife v. Greene County Board of Revision and Greene County Auditor.  Real Property Tax: CAUV.  Certification.  Board members concur. 

 

2007-A-1025         Board of Education of the Northridge Local Schools (Montgome[sic] v. Montgomery County Board of Revision, Montgomery County Auditor, and CS Hotels Ltd. Partnership.  Real Property Tax.  Certification.  Ms. Margulies and Mr. Johrendt concur.  Mr. Dunlap not participating. 

 

2008-T-585, 2008-T-586

                                 Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Dokari Investments, LLC.  Real Property Tax.  Remand.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2003-K-1946, 2003-K-1947, 2004-K-606, 2004-K-607*

                                 ANR Pipeline Company v. Thomas M. Zaino, Tax Commissioner of Ohio.  Tennessee Gas Pipeline Company v. J. Patrick McAndrew, Tax Commissioner of Ohio, ANR Pipeline Company v. William W. Wilkins, Tax Commissioner of Ohio.  Tennessee Gas Pipeline Company v. William W. Wilkins, Tax Commissioner of Ohio.  Purblic Utility Personal Property Tax.  Terminating Stay of Proceedings. 

 

2006-B-1183         The Plains Limited, A Limited Partnership v. Athens County Board of Revision, Athens County Auditor, and Athens City School District Board of Education.  Real Property Tax.  Granting Motion to Supplement the Statutory Transcript. 

 

2008-V-2435, 2008-V-2453, 2008-V-2466, 2008-V-2467

                                 ISF Associates and Warrensville Heights Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Granting Motion to Compel. 

 

2008-V-2446, 2008-V-2472, 2008-V-2473

                                 Board of Education for the Orange City School District v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and A.M. Castle and Company.  Real Property Tax.  Granting Motion to Compel. 

 

2008-B-2498, 2008-B-2499

                                 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and CP Snow Properties, LLC.  Real Property Tax.  Compelling Discovery and Denying Motion to Extend Discovery Period. 

 

2009-V-50              South German Village Medical Center, Inc. v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education for the Columbus City School District.  Real Property Tax.  Granting Motion to Compel Discovery. 

 

2009-B-57 through 2009-B-99

                                 HD Development Co. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Richmond Heights City Schools Board of Education.  Real Property Tax.  Consolidating Appeals. 

 

2009-B-274, 2009-B-287, 2009-B-288

                                 GMRI, Inc., General Mills Restaurants, Inc. and Warrensville Heights City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals. 

 

2009-A-384, 2009-A-409, 2009-A-410

                                 Scandanavian Health Spa Inc. and Berea City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals. 

 

2009-V-440, 2009-V-44109v440int.pdf

                                 J&D Miller Enterprises, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Board of Education of the Parma City School District.  Real Property Tax.  Consolidating Appeals. 

 

2009-A-577, 2009-A-578

                                 Yousra N. Odeh v. Hamilton County Board of Revision and Hamilton County Auditor.  Real Property Tax.  Requiring Appellant to Show Cause. 

 

 

*Issued Previously