OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

3:30 P.M. Tuesday

June 2, 2009

 

MERIT DOCKET

 

2007-H-239           Alderwoods (Ohio) Cemetery Holdings, Inc. vs. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Tax Commissioner affirmed.  Board members concur.

 

2008-T-660            Dr. Carol Moses-Robinson vs. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Remanded with instructions.  Board members concur.

 

2008-V-2198         Barry L. Brown vs. Lucas County Board of Revision and the Lucas County Auditor.  Real Property Tax.  Remanded with instructions.  Board members concur.

 

2009-M-195           City of North Royalton vs. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Tax Commissioner affirmed.  Board members concur.

 

2009-V-281            Charles A. and Connie M. Duensing vs. Richard A. Levin, Tax Commissioner of Ohio.  School District Income Tax.  Dismissed.  Board members concur.

 

2009-A-428, 429   Jeffrey D. Schwartz [and Margaret Y. Schwartz] vs. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed.  Board members concur.

 

2009-H-501           Ryan M. White vs. Richard A. Levin, Tax Commissioner of Ohio.  School District Income Tax.  Tax Commissioner affirmed.  Board members concur.

 

DISMISSALS AND STIPULATIONS

 

2007-H-1016         Board of Education of the Cleveland Municipal School District vs. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Telecom Acquisition Corp. I, Inc.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-M-1801        Modern Development Corp. vs. Franklin County Board of Revision, the Franklin County Auditor, and the Gahanna City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2008-H-1467         Brynwood, LLC, an Ohio limited liability company vs. Lake County Board of Revision, Lake County Auditor, and the Mentor Exempted Village School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-Z-1675          Philip & Gina Napoli vs. Union County Board of Revision and Union County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2008-M-1714        Robert C. & Linda S. Preston vs. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-A-1891         Start Real Estate vs. Lucas County Board of Revision, Lucas County Auditor, and Board of Education for Washington Local Schools.  Real Property Tax.  Dismissed.  Board members concur.

 

2008-H-2104         Lee Feineigle vs. Hancock County Board of Revision and the Hancock County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2008-M-2213        Myrna Lopez vs. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-V-2233         Board of Education for the Columbus City School District vs. Franklin County Board of Revision, Franklin County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2009-H-340           Ali Behaein vs. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City School District.  Real Property Tax.  Dismissed.  Board members concur.

 

2009-V-372            Hugh and Betty Mahoney vs. Franklin County Board of Revision, and the Franklin County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2009-H-529           Meditype, LLC vs. Richard A. Levin, Tax Commissioner of Ohio.  Withholding Tax.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2008-H-18              Board of Education for Oregon Schools vs. Lucas County Board of Revision, Lucas County Auditor, and Susan Torok.  Real Property Tax.  Granting Motion to Remand.  Board members concur.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2007-H-1070         Stratford Place, Ltd. vs. Montgomery County Board of Revision, the Montgomery County Auditor, and the Board of Education of the Dayton City School District.  Real Property Tax.  Case schedule amending discovery deadline. 

 

2008-H-1636, 1637 Lynx Associates, L.P. and Sears, Roebuck and Co. vs. Franklin County Board of Revision, the Franklin County Auditor, and the Groveport Madison Local School District Board of Education.  Real Property Tax.  Finding jurisdiction & Consolidating appeals. 

 

2008-H-1691         BTF Cincinnati Corp. vs. Hamilton County Board of Revision, Hamilton County Auditor, and the Oak Hills Local School District Board of Education.  Real Property Tax.  Placing appeal on inactive status. 

 

2009-T-139            Grandis Property, LLC vs. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Lakewood Board of Education.  Real Property Tax.  Compelling discovery & Denying motion to extend discovery period. 

 

2009-T-140            Grandis Property, LLC vs. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Lakewood Board of Education.  Real Property Tax.  Compelling discovery & Denying motion to extend discovery period. 

 

2009-T-191, 192   Convergys Information Management Group, Inc. and Convergys Corporation vs. Richard a. Levin, Tax Commissioner of Ohio.  Sales & Use Tax.  Consolidating appeals. 

 

2009-T-469 through 2009-T-473

                                 Orange City School District Board of Education, Chagrin Retail, LLC and Eton Square, an Ohio Ltd. vs. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidating appeals. 

 

2009-A-571, 2009-A-684

                                 Board of Education for the Mayfield City School District vs. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and RJNB LLC.  Real Property Tax.  Consolidating appeals.