OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. Tuesday

May 19, 2009

 

MERIT DOCKET

 

2006-N-1135         7700 Tyler Blvd. Company, LLC v. Lake County Board of Revision, Lake County Auditor, and Mentor Exempted Village School District Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2006-N-1248         Board of Education of the Dublin City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Metro Medical LLC.  Real Property Tax.  Value found.  Board members concur. 

 

2006-H-1487         Mt. Olive Community Development Corporation v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Tax Commissioner affirmed.  Board members concur. 

 

2006-N-1801         Board of Education of the Groveport Madison Local School District v. William W. Wilkins, Tax Commissioner of Ohio, and the Apostolic Church International USA Columbus Ohio Assembly.  Real Property Tax Exemption.  Tax Commissioner affirmed.  Board members concur. 

 

2006-N-1822         Red Hawk Home Owners Association Inc. v. Summit County Board of Revision and Summit County Fiscal Officer.  Real Property Tax.  Value found.  Board members concur. 

 

2006-N-2197         Christopher M. DeVito v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-A-2218         J.Z.E. Electric, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Use Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-V-2345         The Robbins Company v. Richard A Levin, Tax Commissioner of Ohio.  Personal Property Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2007-H-386           Mark and Gayle Luker v. Lorain County Board of Revision and the Lorain County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2007-H-409           Gary and Susan Harris v. Crawford County Board of Revision and the Crawford County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2007-H-429           Board of Education of the Licking Heights Local Schools v. Licking County Board of Revision, Licking County Auditor, and County Line Plaza, LLC.  Real Property Tax.  Value found.  Board members concur. 

 

2007-A-663            Janet K. West & Randy K. Strauss v. Lorain County Board of Revision and Lorain County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2007-A-848            Greg Anglin/Precision Builders Acquisition #110, LLC v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2007-A-1029         Bryan Skelton v. Erie County Board of Revision and Erie County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2007-A-1082         Steven L. Hardin v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2007-A-1104         Daniel G. Roth v. Erie County Board of Revision and Erie County Auditor.  Real Property Tax.  Property re-classified—Remanded with instructions.  Board members concur. 

 

2007-M-1109        Board of Education of the Vandalia-Butler City Schools v. Montgomery County Board of Revision, the Montgomery County Auditor and R.H. Oaks Farms, LLC.  Real Property Tax.  Value found.  Board members concur. 

 

2007-B-1131         419 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. 

 

2007-M-1203        Joseph R. Hanna v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Board of Education for the Cleveland Municipal School District.  Real Property Tax.  Value found.  Board members concur. 

 

2007-H-1327         Hajj Gaston v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2008-A-976            Marc Niedzwicki v. Erie County Board of Revision and Erie County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2008-A-2242         CadleRock Joint Venture, L.P. v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

2009-M-532           Academy Electronics Repair, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Employer Withholding Tax.  Tax Commissioner affirmed.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2006-Z-2213, 2006-Z-2254

                                 Board of Education of the Brooklyn City School District and Milton Cohen (Trustee) v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-M-1481, 2007-M-1512

                                 Williamsburg Apartments of Toledo, A Ltd. Part. and Maumee City Schools Board of Education v. Lucas County Board of Revision and the Lucas County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-T-1714          Eder Investment Properties, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-V-952            Ronald L. Riege and James H. Riege v. Preble County Board of Revision and the Preble County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2008-M-1518        Lakota Local School District Board of Education v. Butler County Board of Revision, the Butler County Auditor, and Fountain Apartments, LLC.  Real Property Tax.  Dismissed.  Board members concur. 

 

2008-A-1981         Anthony C. Dreskin v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

 

MISCELLANEOUS

 

2007-H-268           Anthony J. and Rebecca S. Busa v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Certification.  Board members concur. 

 

2007-R-269            Rome P. and Margaret F. Busa v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Certification.  Board members concur. 

 

2009-A-230*         Bradley S. & Gordia L. Williams v. Seneca County Board of Revision and Seneca County Auditor.  Real Property Tax.  Denying motion for reconsideration.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2007-M-1361        Liberty West, LLC v. Butler County Board of Revision and the Butler County Auditor.  Real Property Tax.  Requiring appellant to show cause. 

 

2008-T-1961          Hajj Gaston v. Medina County Board of Revision and Medina County Auditor.  Real Property Tax.  Denying motion to dismiss. 

 

2008-T-2490          Richmiles, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Warrensville Heights Board of Education.  Real Property Tax.  Denying motion to compel. 

 

2009-T-106, 2009-T-151

                                 Wadsworth City School District Board of Education, City of Wadsworth, and Target Corporation v. Medina County Board of Revision and Medina County Auditor.  Real Property Tax.  Consolidating appeals. 

 

2009-T-155 through 2009-T-159

                                 Board of Education of the South-Western City Schools v. Franklin County Board of Revision, Franklin County Auditor, and TMB Investments, Ltd.  Real Property Tax.  Consolidating appeals. 

 

2009-V-281            Charles A. and Connie M. Duensing v. Richard Levin, Tax Commissioner of Ohio.  School District Income Tax.  Requiring appellants to show cause. 

 

*Issued Previously