ANNOUNCEMENT OF DECISIONS AND
ORDERS
12:00 P.M. Tuesday
June 16, 2009
2007-H-476 Mount
Vernon City School District Board of Education vs. Knox County Board of
Revision, Knox County Auditor, and Boondock Properties. Real Property Tax. Value found.
Board members concur.
2007-H-1217 Consortium
for Economic & Community Development, Incorporated vs. Richard A. Levin,
Tax Commissioner of
2007-H-1238 Hough
Area Partners in Progress Community Development vs. Richard A. Levin, Tax
Commissioner of
2007-M-1378 Board
of Education of the South-Western City Schools vs. Franklin County Board of
Revision, the Franklin County Auditor, and Stultz Real Estate Group, Ltd. Real Property Tax. Value found.
Board members concur.
2007-H-1412, 1413 Jason
Root vs.
2003-K-1946 ANR Pipeline Company vs. Thomas M.
Zaino, Tax Commissioner of
2003-K-1947 Tennessee Gas Pipeline Company vs. J.
Patrick McAndrew, Tax Commissioner of
2004-K-606 ANR Pipeline Company vs. William W.
Wilkins, Tax Commissioner of
2004-K-607 Tennessee Gas Pipeline Company vs.
William W. Wilkins, Tax Commissioner of
2007-B-104,
105 LM Phase I Limited Partnership vs.
Franklin County Board of Revision, Franklin County Auditor, and Columbus City
Schools Board of Education. Real
Property Tax. Stipulated. Board members
concur.
2007-B-850 June & Kent Galvin vs.
2007-T-899 H. Lee Scott, Managing Trustee for
Wal-Mart Real Estate Business Trust vs. Highland County Board of Revision and
Highland County Auditor. Real Property
Tax. Stipulated. Board members concur.
2007-Z-913 Lakeland Inn, Inc. vs. Lake County
Board of Revision, Lake County Auditor, and Kirtland Local School District
Board of Education. Real Property
Tax. Stipulated. Board members concur.
2007-T-1137 Somerset Lane, Inc. vs. Perry County
Board of Revision, Perry County Auditor, and Northern Local School District
Board of Education. Real Property
Tax. Stipulated. Board members concur.
2007-H-1183 William P. Johnson vs.
2007-T-1247 Alpha Community Redevelopment Company
vs. Lucas County Board of Revision, Lucas County Auditor, and Board of
Education for the Toledo Public Schools.
Real Property Tax. Stipulated. Board members concur.
2007-Z-1275, 1276, 1277, 1278
Crystal
Shores Apartments Ltd. vs.
2007-V-1319 Heatherstone Village Development
Corporation vs. Lucas County Board of Revision, and the Lake County
Auditor. Real Property Tax. Dismissed.
Board members concur.
2007-M-1410 Dean & Teresa Wikel vs. Lorain
County Board of Revision and the Lorain County Auditor. Real Property Tax. Stipulated.
Board members concur.
2007-H-1447 Sharon Drive Apartments Limited vs.
2007-B-1495 Paulette Properties, LLC vs. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, and the Cleveland
Metropolitan School District Board of Education. Real Property Tax. Stipulated.
Board members concur.
2007-V-1498 Kancov GLV LLC vs. Allen County Board
of Revision, and the Allen County Auditor.
Real Property Tax.
Dismissed. Board members concur.
2007-H-1535 Dugan Financing, LLC vs.
2007-H-1536 Dugan Financing, LLC vs.
2007-Z-1553 MHD Realty Co vs. Lake County Board of
Revision, Lake County Auditor, and Willoughby-Eastlake City School District
Board of Education. Real Property
Tax. Stipulated. Board members concur.
2007-B-1554 SIDCO, LLC vs. Lake
2007-H-1570
2007-Z-1657
through 1665
Kaim
Properties, LLC vs. Lake
2007-Z-1666 Michael Kaim and Frank Kaim vs. Lake
County Board of Revision and Lake County Auditor. Real Property Tax. Stipulated.
Board members concur.
2007-Z-1667 Michael Kaim and Frank Kaim vs. Lake
County Board of Revision and Lake County Auditor. Real Property Tax. Stipulated.
Board members concur.
2007-H-1668 Heidi Estates, LLC vs. Lake
2007-H-1718 Board of Education for Springfield
Local Schools vs. Lucas County Board of Revision, Lucas County Auditor, and
American Tele-Legal. Real Property
Tax. Dismissed. Board members concur.
2007-Z-1719 Board of Education for Sylvania City
Schools vs. Lucas County Board of Revision, Lucas County Auditor, and Walker
Family Enterprises. Real Property
Tax. Stipulated. Board members concur.
2007-B-1724 Board of Education for Toledo Public
Schools vs. Beauty Bar, II, LLC, and Lucas County Board of Revision and Lucas
County Auditor. Real Property Tax. Stipulated.
Board members concur.
2007-A-1767 Frank and Linda Volgstadt vs. Lake
2007-Z-1769 Board of Education for Toledo Public
Schools vs. Lucas County Board of Revision, Lucas County Auditor, and Harvey A.
Tolson. Real Property Tax. Stipulated.
Board members concur.
2007-Z-1803 Board of Education for Washington
Local Schools vs. Lucas County Board of Revision, Lucas County Auditor, and
Wong Restaurants, Inc. Real Property
Tax. Stipulated. Board members concur.
2008-H-107 Cambridge Court Apartments, LP vs.
Lucas County Board of Revision, Lucas County Auditor, and the Board of
Education for Washington Local Schools.
Real Property Tax. Stipulated. Board members concur.
2008-B-128 Taylor Chair Parcel vs. Richard A.
Levin, Tax Commissioner of
2008-A-1087 Pelech Inc. vs. Cuyahoga County Board
of Revision, Cuyahoga County Auditor, and North Olmsted City School District
Board of Education. Real Property
Tax. Stipulated. Board members concur.
2008-H-1299 PPG Industries Ohio, Inc. vs. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, and the Euclid City School
District Board of Education. Real
Property Tax. Dismissed. Board members concur.
2008-H-1302,
1303, 1304
Bauer Rental
Properties, LLC vs. Champaign County Board of Revision, Champaign County
Auditor, and the Board of Education of the Urbana City School District. Real Property Tax. Dismissed.
Board members concur.
2008-H-1516 Colonial Club Ltd. Partnership vs.
Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Lakewood
Board of Education. Real Property
Tax. Dismissed. Board members concur.
2008-V-1706 Huntzinger & Thetford, Ltd. vs.
Richard A. Levin, Tax Commissioner of Ohio.
Use Tax. Dismissed. Board members concur.
2008-H-1707 Ojimadu Ohajuruka vs. Franklin County
Board of Revision and the Franklin County Auditor. Real Property Tax. Stipulated.
Board members concur.
2008-Z-1711 Jamestown Village Phases VI & VII
vs. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and North
Olmsted City School District Board of Education. Real Property Tax. Stipulated.
Board members concur.
2008-T-1790 Randall Scott Benson vs. Summit County
Board of Revision and Summit County Fiscal Officer. Real Property Tax. Dismissed.
Board members concur.
2008-T-2014 Pachon Realty, Inc. vs. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, and Lakewood City School
District Board of Education. Real
Property Tax. Stipulated. Board members concur.
2008-Z-2018 John & Connie Lincoln vs. Lucas
County Board of Revision and Lucas County Auditor. Real Property Tax. Stipulated.
Board members concur.
2008-H-2042,
2043 Creative Real Estate Apt. vs. Lucas
2008-T-2319 Beta Investment Company vs. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, and Mayfield City School
District Board of Education. Real
Property Tax. Stipulated. Board members concur.
2008-H-2405 Wesco Real Estate I, LLC vs. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal
School District Board of Education. Real
Property Tax. Dismissed. Board members concur.
2008-H-2434 Benjamin M. Good vs. Franklin County
Board of Revision, Franklin County Auditor, and the Board of Education of the
Columbus City Schools. Real Property
Tax. Dismissed. Board members concur.
2009-H-56 Cleveland Municipal School
District Board of Education vs. Cuyahoga County Board of Revision, Cuyahoga
County Auditor, and the George-Khouri Family Ltd. Real Property Tax. Dismissed.
Board members concur.
2009-M-112 Robert J. Barnes III vs. Cuyahoga County Board of Revision, and the
Cuyahoga County Auditor. Real Property
Tax. Dismissed. Board members concur.
2009-Z-255 Sheila Pickholtz vs. Cuyahoga County
Board of Revision, Cuyahoga County Auditor, and Beachwood City School District
Board of Education. Real Property
Tax. Stipulated. Board members concur.
2009-H-272,
273 Scioto Downs, Inc. vs. Franklin
County Board of Revision, Franklin County Auditor, and the Board of Education
of the Hamilton Local School District.
Real Property Tax. Dismissed. Board members concur.
2009-T-298 Mike Pandurevic vs. Cuyahoga County
Board of Revision and Cuyahoga County Auditor.
Real Property Tax.
Stipulated. Board members concur.
2009-T-299 Mike Pandurevic vs. Cuyahoga County
Board of Revision and Cuyahoga County Auditor.
Real Property Tax.
Stipulated. Board members concur.
2009-T-300 Mike Pandurevic vs. Cuyahoga County
Board of Revision and Cuyahoga County Auditor.
Real Property Tax.
Stipulated. Board members concur.
2009-N-324 Property Enterprises of Ohio, LLC vs.
Cuyahoga County Board of Revision, et al.
Real Property Tax.
Stipulated. Board members concur.
2009-T-332 Richard J. Eberhardt vs. Cuyahoga
County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated.
Board members concur.
2009-H-387 The Ohio Bell Telephone Company vs.
Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Berea City
School District Board of Education. Real
Property Tax. Dismissed. Board members concur.
2009-M-392 David Alan & Mary Ellen Brice vs.
Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated.
Board members concur.
2009-H-395 PPH Industries Ohio, Inc. vs.
Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the
Strongsville City School District Board of Education. Real Property Tax. Dismissed.
Board members concur.
2009-H-452 SA & Alex Investment Group, LLC
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-534,
535 901 South James Road Center, LLC vs.
Franklin County Board of Revision, the Franklin County Auditor, and the
Columbus City School District Board of Education. Real Property Tax. Dismissed.
Board members concur.
2009-T-565 Gregory Harden vs. Richard A. Levin,
Tax Commissioner of
2009-V-671,
672, 673
DCWI Five LLC
vs. Franklin County Board of Revision, the Franklin County Auditor, and the
Board of Education for the Columbus City School District. Real Property Tax. Dismissed.
Board members concur.
2009-A-809 Boykin Cleveland LLC, et al. vs.
Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland
Municipal School District Board of Education.
Real Property Tax.
Dismissed. Board members concur.
2007-T-954 Bridgestone Firestone North America
Tire, LLC vs. Richard A. Levin, Tax Commissioner of
2008-V-1884 Woodburn Laundry, Inc. vs. Richard A.
Levin, Tax Commissioner of
INTERIM ORDERS ISSUED BY
ATTORNEY EXAMINERS
2005-V-1726
2006-V-99 Cleveland
Municipal School District Board of Education vs. William W. Wilkins, Tax
Commissioner of Ohio, and the Cleveland Clinic Foundation (Taussig Cancer
Center). Real Property Tax Exemption. Revision Scheduling Order.
2006-H-117 Cleveland Municipal School District Board of Education vs.
William W. Wilkins, Tax Commissioner of Ohio, and Fairview Hospital. Real Property Tax Exemption. Revision Scheduling Order.
2006-K-2317 Panhandle Eastern Pine Line Company vs. William W. Wilkins,
Tax Commissioner of
2007-T-1531 Proper Investment, LLC vs. Lake County Board of Revision,
Lake County Auditor, and Willoughby-Eastlake City School District Board of
Education. Real Property Tax. Approving Hearing Waiver & Scheduling
Briefs.
2008-K-282, 1329 Put-In-Bay Boat Line Company vs. Richard A. Levin, Tax
Commissioner of
2008-T-1445 Faried Muntaser vs. Cuyahoga
2008-T-2459* Board of Education of
the Worthington City Schools vs. Franklin County Board of Revision, Franklin
County Auditor, and Matthew W. Cooke. Real
Property Tax. Compelling Discovery &
Rescheduling Sanctions Hearing.
2009-B-178 WEC
99D-27LLC vs. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and
North Royalton School District Board of Education. Real Property Tax. Extending Discovery Period.
2009-B-260, 261 Fluor Daniel Illinois Inc. & Duke dba Duke Fluor Daniel vs.
Richard A. Levin, Tax Commissioner of Ohio.
Use Tax. Extending Discovery
Period.
2009-T-280 Benjamin
J. Duensing vs. Richard A. Levin, Tax Commissioner of Ohio. School District Income Tax. Requiring Appellant to Show Cause.
2009-V-707, 708 Lakewood Club Apartments Limited Partnership vs. Cuyahoga County
Board of Revision, Cuyahoga County Auditor, and the Board of Education for the
Lakewood City School District. Real
Property Tax. Consolidating Appeals.
Inland
Western University Heights University Square, LLC and Board of Education for
the Cleveland Heights – University Heights City School District vs. Cuyahoga
County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidating Appeals.
* Issued Previously.