OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. Tuesday

June 9, 2009

 

MERIT DOCKET

 

2006-H-1612         CCAE, Incorporated, DBA Columbus Car Audio & Accessories v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Tax Commissioner reversed.  Board members concur. 

 

2007-M-1235        Jonathan Barko v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax Penalty Abatement.  Tax Commissioner affirmed.  Board members concur. 

 

2007-A-1263         Board of Education of the Akron City School District v. Summit County Board of Revision, Summit County Fiscal Officer, and David Bowman.  Real Property Tax.  Value found.  Board members concur.

 

2008-A-2527         Springfield City School District Board of Education v. Clark County Board of Revision, Clark County Auditor, and GGM&Y Enterprises.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

2009-A-348            David J. Fox v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2009-V-502            Judith L. Morse v. Richard A. Levin, Tax Commissioner of Ohio.  School District Income Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2009-A-577, 2009-A-578

                                 Yousra N. Odeh v. Hamilton County Board of Revision and Hamilton County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.    Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2007-T-387            I-X Center Corporation and City of Cleveland v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Berea City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-H-819           Board of Education of the New Albany-Plain Local Schools v. Franklin County Board of Revision, Franklin County Auditor, and Darim and Cynthia Jang.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-M-944           Quail Hollow Management, Inc. v. Lake County Board of Revision, and Lake County Auditor, and the Riverside Local (FKA Painesville Township Local) School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-H-1003         Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and 200 E. 18th, LLC.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-M-1160        2169 Indianola Avenue, LLC v. Franklin County Board of Revision, the Franklin County Auditor, and Columbus City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-T-1188          Vicki L. and Daniel Jacobson v. Lake County Board of Revision, Lake County Auditor, and Riverside Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-A-1225         Cuyahoga Falls City School District Board of Education v. Summit County Board of Revision, Summit County Fiscal Officer, and Yorkshire Woods Apartments, Ltd.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-B-1265         Markkay Real Estate Holdings, LLC an Indiana Limited Liability Company v. Lucas County Board of Revision, Lucas County Auditor, and the Washington Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-T-1328          Sears, Roebuck & Co. (Sears Holdings Corporation) v. Warren County Board of Revision, Warren County Auditor, and the Middletown City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-H-1404         Fairlawn Office Park One, LLC v. Summit County Board of Revision, Summit County Fiscal Officer, and the Copley-Fairlawn City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-H-1479         Donald A. Brown, Trustee v. Lorain County Board of Revision, the Lorain County Auditor, and the Board of Education of the Avon City Schools.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-V-1731         Board of Education for the Marlington Local School District v. Stark County Board of Revision, the Stark County Auditor, and Building design Concepts, LLC.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-A-1761         Cambridge Woods, Ltd. v. Lucas County Board of Revision, Lucas County Auditor, and Board of Education for Toledo Public Schools.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-H-1762, 2007-H-1779

                                 Wal-Mart Real Estate Business Trust, and Mentor Exempted Village School District Board of Education v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-M-1766        Briarcliff Woods Ltd. v. Lucas County Board of Revision, the Lucas County Auditor and City of Toledo Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-M-10             Erecelik Partnership v. Lucas County Board of Revision, the Lucas County Auditor, and City of Toledo Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-H-16              Board of Education for Springfield Local Schools v. Lucas County Board of Revision, Lucas County Auditor, and AERC KTC Properties, Inc.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-A-504            Board of Education of the Hilliard City Schools v. Franklin County Board of Revision, Franklin County Auditor, Ron Wilson, and Wilson Alvarez Holdings, LLC.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-M-783           Citizens Bank Co. USA/The Huntington National Bank v. Columbiana County Board of Revision and the Columbiana County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-A-1039         Vito Colonna v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-V-1899         Jovan and Slobodanka Postolovski v. Medina County Board of Revision and the Medina County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-V-2017         Carolyn Schabeck and Michael Schabeck v. Lucas County Board of Revision and the Lucas County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-M-2059        Car Tune USA, Inc. v. Montgomery County Board of Revision, and the Montgomery County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-H-2085         Timothy and Patricia Lohman v. Lucas County Board of Revision and the Lucas County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-H-2237         Frank L. Legeza v. Lucas County Board of Revision and the Lucas County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-H-2539         Lorraine S. Hague v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Groveport Madison Local School District.  Real Property Tax.  Dismissed.  Board members concur. 

 

2009-Z-374            Board of Education, Reynoldsburg City School District v. Franklin County Board of Revision, Franklin County Auditor, and ASV Properties, LLC.  Real Property Tax.  Stipulated.  Board members concur. 

 

 

MISCELLANEOUS

 

2006-K-838           Springfield City School District Board of Education v. Clark County Board of Revision, Clark County Auditor, and Nancy Wilson.  Real Property Tax.  Certification.  Board members concur. 

 

2008-Z-621            Robert B. Kraemer v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax Personal Liability.  Remand.  Board members concur. 

 

2009-A-193            Fitzcharles & Sons Construction v. Richard A. Levin, Tax Commissioner of Ohio.  Employer Withholding Tax.  Remand.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2007-B-859, 2008-B-2087

                                 Akron Centre Plaza Limited Liability Company v. Summit County Board of Revision, the Summit Fiscal Officer, and Akron City School District Board of Education.  Real Property Tax.  Consolidated.

 

2008-V-1020         Mark Spezza v. Athens County Board of Revision and the Athens County Auditor.  Real Property Tax.  Requiring appellee BOR to certify statutory transcript. 

 

2008-A-1606         Pilot Travel Centers LLC v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Property Tax.  Granting motion to extend discovery deadline. 

 

2009-B-168            Avery Dennison Corporation v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Property Tax.  Extending discovery period. 

 

2009-B-699, 2009-B-709, 2009-B-710

                                 M.W.P. Company and Berea City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidated. 

 

2009-V-875            Cheryl Schroyer v. Montgomery County Board of Revision and the Montgomery County Auditor.  Real Property Tax.  Requiring appellant to show cause and requiring BOR to submit certification or statutory transcript.