ANNOUNCEMENT OF DECISIONS AND
ORDERS
12:00 P.M. Tuesday
May 12, 2009
2006-A-1340 Country
Squire Ltd vs. Wood County Board of Revision and Wood County Auditor. Real Property Tax. Value found.
Board members concur.
2006-Z-1397 Wanda
E. Vernon vs. Knox
2006-Z-1616 Springfield
Local School District Board of Education vs. Summit County Board of Revision,
Summit County Fiscal Officer, and Wal-Mart Real Estate Business Trust. Real Property Tax. Value found.
Board members concur.
2006-H-1735 Wayne
Safreed and Fred Randolph vs. Carroll County Board of Revision and Carroll
County Auditor. Real Property Tax
CAUV. Carroll County Board of Revision
affirmed. Board members concur.
2007-B-296 S.
Mitchum, Inc. vs. Richard A. Levin, Tax Commissioner of Ohio. Sales Tax.
Tax Commissioner affirmed. Board
members concur.
Cemex,
Incorporated vs. Greene County Board of Revision and the Greene County
Auditor. Real Property Tax. Greene County Board of Revision
affirmed. Board members concur.
2007-M-421 Romie
Conn, Jr. vs. Richard A. Levin, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.
2007-A-483 Board
of Education of the Newark City Schools vs. Licking County Board of Revision,
Licking County Auditor, and Frank A. Brewer.
Real Property Tax. Remanded with
instructions. Board members concur.
2007-M-530 True
Praise and Deliverance Ministries, Inc. vs. Richard A. Levin, Tax Commissioner
of Ohio. Real Property Tax
Exemption. Tax Commissioner reversed. Board members concur.
2007-M-548 Seyed
A. Maki vs. Montgomery County Board of Revision and the Montgomery County
Auditor. Real Property Tax. Value found.
Board members concur.
2007-M-684 Carl
D. Thomas vs. Lorain County Board of Revision and the Lorain County
Auditor. Real Property Tax. Value found.
Board members concur.
2007-A-995 Jonathan
Fuller vs. Ottawa County Board of Revision and Ottawa County Auditor. Real Property Tax. Value found.
Board members concur.
2007-A-1009 Herbert
& Karen Seil vs. Erie County Board of Revision and Erie County
Auditor. Real Property Tax. Value found.
Board members concur.
2007-B-1169 Board
of Education for Sylvania City Schools vs. Lucas County Board of Revision,
Lucas County Auditor, Savage Building Investors LLC, and Nick Camp. Real Property Tax. Remanded with instructions. Board members concur.
2007-A-1320 Board
of Education for Toledo Public Schools vs. Lucas County Board of Revision,
Lucas County Auditor, and K&B Warehousing, LLC. Real Property Tax. Value found.
Board members concur.
2008-T-1077 Madeline
Litteral vs. Montgomery County Board of Revision and Montgomery County
Auditor. Real Property Tax. Montgomery County Board of Revision
affirmed. Board members concur.
2008-T-1272 Sandra
O. Gunlock Trust vs. Montgomery County Board of Revision and Montgomery County
Auditor. Real Property Tax. Remanded with instructions. Board members concur.
2008-B-1997 Merrell
Blankenship vs. Meigs County Board of Revision and Meigs County Auditor. Real Property Tax. Remanded with instructions. Board members concur.
2008-B-2112 James
and Lori Yorkavitz vs. Medina County Board of Revision and Medina County
Auditor. Real Property Tax. Dismissed.
Board members concur.
2007-Z-90
through 97
Norcar Company, 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. Stipulated. Board members concur.
2007-B-492 Sugar Run Apartments, LLC vs.
Franklin County Board of Revision, Franklin County Auditor, and Board of
Education for Columbus City School District.
Real Property Tax.
Stipulated. Board members concur.
2007-V-644,
645, 646, 647
Westerville
City Schools Board of Education vs. Delaware County Board of Revision, Delaware
County Auditor, and Epcon Investments, LLC.
Real Property Tax.
Stipulated. Board members concur.
2007-V-763 A-Z Warehouse Zanesville, LLC vs.
Muskingum County Board of Revision, and the Muskingum County Auditor. Real Property Tax. Stipulated.
Board members concur.
2007-B-787 Thomas J. Simpson vs. Portage County
Board of Revision and the Kent City School District Board of Education. Real Property Tax. Stipulated.
Board members concur.
2007-A-1237 VSP & SVP Inc. vs. Erie County
Board of Revision, Erie County Auditor, and Perkins Local School District Board
of Education. Real Property Tax. Stipulated.
Board members concur.
2007-B-1272 Mac’s Convenience Stores, LLC vs. Lake
County Board of Revision, Lake County Auditor, and the Willoughby City School
District Board of Education. Real
Property Tax. Dismissed. Board members concur.
2007-V-1606 Board of Education for the
Willoughby-Eastlake City School District vs. Lake County Board of Revision,
Lake County Auditor, and RAI Restaurants Inc.
Real Property Tax.
Stipulated. Board members
concur.
2007-B-1654 Board of Education of the South-Western
City School District vs. Richard A. Levin, Tax Commissioner of Ohio and
Rockford Homes, Inc. Real Property Tax
Exemption. Dismissed. Board members concur.
2007-Z-1683 Board of Education for Maumee City
Schools vs. Lucas County Board of Revision, Lucas County Auditor, and Charlie’s
Dodge, Inc. Real Property Tax. Stipulated.
Board members concur.
2007-V-1757 Byrne Road Investments, Ltd. vs. Lucas
County Board of Revision, the Lucas County Auditor, and the Toledo Public
School District Board of Education. Real
Property Tax. Stipulated. Board members concur.
2007-B-1764 The Viviani Family Limited Partnership
vs. Lake County Board of Revision, Lake County Auditor, and Board of Education
for the Mentor Exempted Village School District. Real Property Tax. Stipulated.
Board members concur.
2008-A-34 Board of Education of the Dublin
City Schools vs. Franklin County Board of Revision, Franklin County Auditor,
and Casto-Gibson Investment Properties I Ltd.
Real Property Tax.
Dismissed. Board members concur.
2008-Z-248 John H. Fountain & Carol T.
Fountain vs. Cuyahoga County Board of Revision and Cuyahoga County
Auditor. Real Property Tax. Stipulated.
Board members concur.
2008-Z-392,
393, 394, 395
Board of
Education of the Columbus City Schools vs. Franklin County Board of Revision,
Franklin County Auditor, and Motorists Mutual Insurance Company. Real Property Tax. Dismissed.
Board members concur.
2008-V-1379,
1380, 1382
Berea City
School District Board of Education vs. Cuyahoga County Board of Revision,
Cuyahoga County Auditor, Advanstar Communications, Inc., and Old Oak
Properties, LLC. Real Property Tax. Stipulated.
Board members concur.
2008-T-1678 Mark W. Cousino vs. Lucas County Board
of Revision and Lucas County Auditor.
Real Property Tax.
Stipulated. Board members concur.
2008-T-1733 JKLT & T Investments, Inc. vs.
Lucas County Board of Revision, Lucas County Auditor, and Board of Education of
the Sylvania City Schools. Real Property
Tax. Stipulated. Board members concur.
2008-B-1895 Assisted Living Concepts, Inc. vs.
Marion County Board of Revision and Marion County Auditor. Real Property Tax. Stipulated.
Board members concur.
2008-M-2120 Inez Capazo/Charles Cody Capazo vs.
Lucas County Board of Revision and the Lucas County Auditor. Real Property Tax. Stipulated.
Board members concur.
2008-A-2133 Board of Education for Toledo Public
Schools vs. Lucas County Board of Revision, Lucas County Auditor, and James
Coyle & Sons, Inc. Real Property
Tax. Stipulated. Board members concur.
2008-B-2299 SPMAK LLC and Gelko LLC vs. Franklin
County Board of Revision et al. Real
Property Tax. Dismissed. Board members concur.
2009-B-120 Carmelo Ruta, Inc. vs. Huron County
Board of Revision, Huron County Auditor.
Real Property Tax.
Stipulated. Board members concur.
2009-M-228 Mihai Cojocaru vs. Cuyahoga County
Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated.
Board members concur.
2005-H-1205 Board of Education of the Olentangy
Local Schools vs. Delaware County Board of Revision, Delaware County Auditor,
and Ohio Investment Dst. Real Property
Tax. Certification and Order Upon
Settlement of Appeal. Board members
concur.
2005-H-1206 Board of Education of the Olentangy
Local Schools vs. Delaware County Board of Revision, Delaware County Auditor,
and Ohio Investment Dst. Real Property
Tax. Certification and Order Upon
Settlement of Appeal. Board members
concur.
2005-T-1627 Abdul and Rawnaq Hafiz vs. William W.
Wilkins, Tax Commissioner of Ohio.
Personal Income Tax.
Certification and Order. Board
members concur.
2006-A-264 Detroit Avenue I Corporation (an
Ohio corporation) vs. Cuyahoga County Board of Revision, Cuyahoga County
Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Certification and Order Upon Settlement of
Appeal. Board members concur.
2007-T-616 Board of Education of the Columbus
City Schools vs. Franklin County Board of Revision, Franklin County Auditor,
and Leonard L. Green Brice Road, LLC.
Real Property Tax. Certification
and Order. Board members concur.
2007-A-1025 Board of Education of the Northridge
Local Schools (Montgome [sic]) vs. Montgomery County Board of Revision,
Montgomery County Auditor, and CS Hotels Ltd. Partnership. Real Property Tax. Certification and Order. Board members concur.
2007-T-1068 Donald R. and Kathleen B. Fenner vs.
Erie County Board of Revision, Erie County Auditor, and Huron City School
District Board of Education. Real
Property Tax. Correcting Stipulation. Board members concur.
2008-Z-1765 NationsRent USA, Inc. vs. Richard A.
Levin, Tax Commissioner of Ohio.
Personal Property Tax. Remanding
Appeal. Board members concur.
2009-B-3 Columbus-Chantry Properties LLC
vs. Franklin County Board of Revision, Franklin County Auditor, and Board of
Education of the Columbus City Schools.
Real Property Tax. Remanding
Appeal. Board members concur.
INTERIM ORDERS ISSUED BY
ATTORNEY EXAMINERS
2006-K-1147 Tennessee Gas Pipeline Company vs. William W. Wilkins, Tax
Commissioner of
2006-K-1170 ANR Pipeline Company vs. William W. Wilkins, Tax
Commissioner of
2008-Z-92 BT-OH
LLC vs. Lucas County Board of Revision, Lucas County Auditor, and Board of
Education for Maumee City Schools. Real
Property Tax. Granting Appellant’s
Motion to Supplement the Record and Requiring the Appellant to Show Cause.
Board
of Education of the Columbus City School District vs. Franklin County Board of
Revision, the Franklin County Auditor, and Stoneworks Brothers, LLC. Real Property Tax. Compelling Discovery and Consolidating
Appeals.
2009-Z-154 Board
of Education of the Columbus City Schools vs. Franklin County Board of
Revision, Franklin County Auditor, and West & Del, LLC. Real Property Tax. Granting Motion to Compel Discovery.
2009-M-421, 422, 512, 513, 514, 515
The
May Department Stores Company (Federated Retail Holdings, Inc.) nka Macy’s
Retail Holdings, Inc. (As of 2/6/09: Withintime, Inc.) and Warrensville Heights
Board of Education vs. Cuyahoga County Board of Revision and the Cuyahoga
County Auditor. Real Property Tax. Consolidating Appeals.
*Issued Previously