OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. Tuesday

June 23, 2009

 

MERIT DOCKET

 

2006-V-2163         Forest Park Partners Limited Partnership v. Montgomery County Board of Revision, Montgomery County Auditor, and the Dayton City School District Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2007-Z-139            Stanton L. Boyer v. St. Bernard Municipal Board of Appeal and St. Bernard Tax Administrator.  Municipal Income Tax.  MBOA affirmed.  Board members concur. 

 

2007-M-526           Walmart Real Estate Business Trust v. Clark County Board of Revision, the Clark County Auditor, and Clark-Shawnee Local School District Board of Education.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

2007-H-566           Trinity Fellowship Church, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Tax Commissioner affirmed.  Board members concur. 

 

2007-T-788            Edward C. Bagerstock, Trustee, Julie A. Bagerstock, Trustee v. Summit County Board of Revision and Summit County Fiscal Officer.  Real Property Tax.  Value found.  Board members concur. 

 

2007-Z-1140, 2007-Z-1141, 2007-Z-1143

                                 International Business Machines Corporation and IBM Credit Corporation v. Richard A. Levin, Tax Commissioner of Ohio.  Sales and Use Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2007-M-1299        Kenneth D. & Robin S. Senser v. Richard A. Levin, Tax Commissioner of Ohio.  Penalty Abatement.  Tax Commissioner affirmed.  Board members concur. 

 

2007-M-1361        Liberty West, LLC v. Butler County Board of Revision and the Butler County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2007-M-1789        Massillon City School District Board of Education v. Stark County Board of Revision, the Stark County Auditor, and Thomas & Alexandra Williams.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

2008-T-1019*        Mary L. Clark v. Champaign County Board of Revision and Champaign County Auditor.  Real Property Tax.  Vacating May 26, 2009 decision and finding value upon reconsideration.  Ms. Margulies and Mr. Johrendt concur.  Mr. Dunlap not participating. 

 

 

DISMISSALS AND STIPULATIONS

 

2006-V-327            Brooklyn City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Brooklyn Corporate Center, LLC.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-V-858            Wauseon Plaza Ltd. v. Fulton County Board of Revision, and the Fulton County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-Z-1075          Board of Education for Maumee City Schools v. Lucas County Board of Revision, Lucas County Auditor, and Port Lawrence Title & Trust.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-M-1087, 2007-M-1151

                                 The Kirtland County Club Company and Willoughby Partners, an Ohio General Partnership and the Kirtland Local School District Board of Education v. Lake County Board of Revision and the Lake County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-Z-1153          David Darr v. Erie County Board of Revision, Erie County Auditor, and Sandusky City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-Z-1166          Board of Education for Maumee City Schools v. Lucas County Board of Revision, Lucas County Auditor, and Port Lawrence Title & Trust.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-Z-1171          Board of Education for Maumee City Schools v. Lucas County Board of Revision, Lucas County Auditor, and Port Lawrence Title & Trust.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-H-1228         Maple Heights City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Pampano by the Sea, LLC.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-V-1233         Mac’s Convenience Stores LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Berea City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-H-1352         Lowe’s Home Centers, Inc.  v. Allen County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-B-1451         Meijer Stores Limited Partnership v. Warren County Board of Revision et al.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-M-1537        First Industrial Development LP v. Butler County Board of Revision, the Butler County Auditor, and the Lakota School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-A-1749         NJM Investments, LLC v. Lucas County Board of Revision, Lucas County Auditor, and Board of Education for Maumee City Schools.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-Z-1753          DPI Associates 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-Z-1754          DPI Associates 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-M-1771        Sylvania City Schools Board of Education v. Lucas County Board of Revision, the Lucas County Auditor, and Harvey Tolson.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-V-1772         Board of Education for Toledo Public Schools v. Lucas County Board of Revision, Lucas County Auditor, and Harvey A. Tolson.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-B-21              Board of Education for Sylvania City Schools v. Lucas County Board of Revision, Lucas County Auditor, and W & B Investment Co., LTD.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-M-23             Toledo Public Schools Board of Education v. Lucas County Board of Revision, the Lucas County Auditor, and Harvey Tolson.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-M-63             Toledo Public Schools Board of Education v. Lucas County Board of Revision, the Lucas County Auditor, and Ohio Citizens Trust Co. Tr.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-V-69              6284 Dressler Road LLC v. Stark County Board of Revision, the Stark County Auditor, and the Jackson Local School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2008-H-208 through 2008-H-227

                                 The Lakeside Association v. Ottawa County Board of Revision, Ottawa County Auditor, and the Danbury Local School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2008-V-234, 2008-V-237, 2008-V-236

                                 Gerard Properties Ltd. and Board of Education of the Berea City School District v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2008-M-603           Soterios S. Tsoflias v. Summit County Board of Revision and the Summit County Fiscal Officer.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-V-1723         Board of Education for Toledo Public Schools v. Lucas County Board of Revision, Lucas County Auditor, and Dickens Realty LLC.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-Z-2121          Rosario & Josephine Calabro v. Medina County Board of Revision and Medina County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-B-2193         Board of Education for the Springfield Local Schools v. Lucas County Board of Revision, Lucas County Auditor, and Louisville Title Agency for NW Ohio.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-A-2440         Lawrence A. Salibra, II v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2009-Z-238            MB West Chester, L.L.C. v. Butler County Board of Revision and Butler County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2009-V-361            Beverly C. Olsin, Trustee v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2009-B-631            Wally Armour Chrysler Dodge Jeep, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Sales and Use Tax.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2006-M-1365        Nestle R & D Center, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Corporation Franchise Tax.  Certification.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2007-T-1775          1409 Amherst Road LLC v. Stark County Board of Revision, Stark County Auditor, and Massillon City School District Board of Education.  Real Property Tax.  Continuing hearing and extending discovery period.

 

2008-A-292, 2008-A-305*

                                 Board of Education of the Lakewood City School District and Beverly Hills Mulholland Investment LLC v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidating appeals. 

 

2008-Z-1586, 2008-Z-1587, 2008-Z-1588

                                 Lakota Local School District Board of Education v. Butler County Board of Revision, Butler County Auditor, and BGB Investments, LLC.  Real Property Tax.  Granting motion to compel discovery and denying motion to dismiss. 

 

2008-Z-1680          Board of Education for Toledo Public Schools v. Lucas County Board of Revision, Lucas County Auditor, and Buckland-Stalter Trailer Court, LLC.  Real Property Tax.  Scheduling hearing on the motion to dismiss and on the merits. 

 

2009-M-202           Joseph C. Lair v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Requiring appellant to show cause. 

 

2009-A-384, 2009-A-409, 2009-A-410

                                 Scandanavian Health Spa, Inc. and Berea City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Compelling discovery. 

 

2009-M-388           Vincent W. and Deborah Adams v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Requiring appellant to show cause.

 

2009-M-459           Randy A. Pittman v. Richard A. Levin, Tax Commissioner of Ohio.  Use Tax.  Requiring appellant to show cause. 

 

2009-M-649           Coldwell Banker Residential Real Estate v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Property Tax Penalty Abatement.  Requiring appellant to show cause. 

 

2009-H-668, 2009-H-785

                                 Richard A. Survoy and Berea City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Consolidated. 

 

2009-V-701            Peter F. Gyke v. Richard Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Requiring appellant to show cause. 

 

2009-A-769, 2009-A-844, 2009-A-847

                                 Emerick Manor Gomer, LLC, et al. and Warrensville Heights Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidated.  

 

2009-A-772, 2009-A-803, 2009-A-804

                                 National City Bank and Warrensville Heights Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidating appeals. 

 

2009-A-812, 2009-A-869, 2009-A-870

                                 Englewood Plaza South Ltd. Part. and Berea City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidating appeals. 

 

2009-H-947           Waymond Garland v. Montgomery County Board of Revision and the Montgomery County Auditor.  Real Property Tax.  Requiring appellant to show cause and requesting auditor to expedite filing statutory transcript. 

 

2009-A-949            Tandy Leather Company, LP v. Richard A. Levin, Tax Commissioner of Ohio.  Income Withholding Tax.  Requiring appellant to show cause. 

 

*Issued Previously