OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. Tuesday

June 30, 2009

 

MERIT DOCKET

 

2006-N-1133         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. 

 

2007-V-38              Meadow Ridge/Butler LP v. Butler County Board of Revision, Butler County Auditor, and the Board of Education for the Lakota Local School District.  Real Property Tax.  Value found.  Board members concur. 

 

2007-T-424            Dublin City Schools Board of Education v. Union County Board of Revision, Union County Auditor, and 6941 Post Preserve Blvd., LLC.  Real Property Tax.  Value found.  Board members concur. 

 

2007-A-906, 2007-A-907, 2007-A-908

                                 Timothy N. Goubeaux v. Highland County Board of Revision and Highland County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2007-K-998           Anthony F. Ditz v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2007-A-1071         The Toledo Trust Company nka KeyBank National Association dba KeyBank (Key Corp.) v. Erie County Board of Revision, Erie County Auditor, and Sandusky City School District Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2007-V-1152         Dayton City School District Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor, and 450 Springboro LLC.  Real Property Tax.  Value found.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2007-H-1035, 2007-H-1036, 2007-H-1037

                                 Cranberry Court, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Beachwood City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-Z-1240          Shiraz Malad & Laila S. Malad, Trustees v. Summit County Board of Revision, Summit County Fiscal Officer, and Tallmadge City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-V-1381         Scott R. & Christine Ruetenik v. Erie County Board or Revision, and the Erie County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-Z-1397          Franchise Realty Interstate Co. v. Erie County Board of Revision, Erie County Auditor, and Perkins Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-M-1571        Echo Getgo Partners v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Westlake School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-V-1599, 2007-V-1600

                                 J. Melvin & Scott M. Andrews Partnership v. Lake County Board of Revision, Lake County Auditor, and the Willoughby-Eastlake City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-A-1655, 2007-A-1656

                                 Board of Education of the Columbus City School District v. Richard A. Levin, Tax Commissioner of Ohio and Columbus Regional Airport Authority.  Real Property Tax Exemption.  Dismissed.  Board members concur. 

 

2008-T-1610          National Church Residences of Aaron Drive v. Butler County Board of Revision and Butler County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-T-1712          Jamestown Development Company, etc. v. 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-V-2403         Parma Real Estate Partnership Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Parma City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2008-T-2486          513 Limited Partnership v. 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-Z-376            Hanna Saar v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2009-H-810           Big River Real Estate, LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2006-M-398           Plazamill Limited Partnership and Surrey Sawmill Acquisition, LLC v. Franklin County Board of Revision, the Franklin County Auditor and the Dublin City Schools Board of Education.  Real Property Tax.  Certification.  Board members concur. 

 

2006-K-1741         Board of Education of the West Carrollton City Schools v. Montgomery County Board of Revision, Montgomery County Auditor, and GE Capital Finance Franchise Corporation.  Real Property Tax.  Certification.  Board members concur. 

 

2007-Z-1119          Middletown City School District Board of Education v. Warren County Board of Revision, Warren County Auditor, and Robin springs Acquisition, L.P.  Real Property Tax.  Certification.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2007-K-308           Metropolitan Fiber Systems of Columbus, MCI WorldCom Network Service, Inc., Brooks Fiber Communications of Ohio, Inc., MCI Metro Access Transmission Services LLC, Metropolitan Fiber Systems of Ohio v. Richard A. Levin, Tax Commissioner of Ohio.  Public Utility Personal Property Tax.  Suspending case management schedule.

 

2008-M-241           Progressive Plastics, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Property Tax.  Returning appeal to active status. 

 

2009-M-349, 2009-M-350, 2009-M-379 through 2009-M-383

                                 City of Cleveland and I-X Center Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Berea City School District Board of Education.  Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and City of Cleveland and I-X Center Co.  Real Property Tax.  Extending discovery deadline and consolidating appeals. 

 

2009-V-731, 2009-V-802

                                 Board of Education of the Berea City School District and Sprague Square Center, LLC v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Consolidating appeals. 

 

2009-V-884            Seville Properties LLC v. Medina County Board of Revision and the Medina County Auditor.  Real Property Tax.  Requiring appellant to show cause and directing auditor to certify statutory transcript. 

 

2009-Z-979            54 East 5th Ave., Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Requiring appellant to show cause. 

 

2009-M-1067        Robert Rothman v. Montgomery County Board of Revision and the Montgomery County Auditor.  Real Property Tax.  Requiring appellant to show cause.