OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. Tuesday

July 14, 2009

 

MERIT DOCKET

 

2007-A-110            NBC-USA Housing, Inc.-Thirteen dba New Salem Manor v. William W. Wilkins, Tax Commissioner of Ohio, and Board of Education of the Columbus City School District.  Real Property Tax Exemption.  Tax Commissioner affirmed.  Board members concur. 

 

2007-M-117           William J. Ross v. Richard A. Levin, Tax Commissioner of Ohio.  Income Withholding Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2007-H-150, 2007-H-1179

                                 Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and 620 Frankfort, LLC.  Real Property Tax.  Value found.  Board members concur. 

 

2007-K-210           Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Alfred J. Ehrlich.  Real Property Tax.  Value found.  Board members concur. 

 

2007-M-750           Boulder Creek Limited Partnership v. Portage County Board of Revision, the Portage County Auditor, and the Streetsboro City School District Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2008-Z-763 through 2008-Z-765

                                 Brian Burns v. Summit County Board of Revision and Summit County Fiscal Officer.  Real Property Tax.  BOR vacated—Remanded with instructions.  Board members concur. 

 

2008-B-2075         Springfield City School District Board of Education v. Clark County Board of Revision, Clark County Auditor, and Custom Recapping Inc.  Real Property Tax.  Remanded with instructions.  Ms. Margulies and Mr. Johrendt concur.  Mr. Dunlap dissents. 

 

2009-M-202           Joseph C. Lair v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2009-T-280            Benjamin J. Duensing v. Richard A. Levin, Tax Commissioner of Ohio.  School District Income Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2009-H-373           Theresa Lockridge v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2009-M-388           Vincent W. and Deborah Adams v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2009-M-459           Randy A. Pittman v. Richard A. Levin, Tax Commissioner of Ohio.  Use Tax.   Dismissed—lack of jurisdiction.  Board members concur. 

 

2009-M-649           Coldwell Banker Residential Real Estate v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Property Tax Penalty Abatement.  Dismissed—lack of jurisdiction.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2007-A-1246, 2007-A-1249, 2007-A-1250, 2007-A-1369, 2007-A-1371

                                 Elden Properties Limited Partnership v. Erie County Board of Revision and Erie County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-V-1443         Ashburn Greene LLC v. Belmont County Board of Revision and the Belmont County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-A-1453         Sommer Realty Company v. Lorain County Board of Revision, Lorain County Auditor, and the Board of Education of the Elyria City Schools.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-M-1463        Russell’s Crossing Limited Partnership v. Belmont County Board of Revision and the Belmont County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-A-1681         Board of Education for Maumee City Schools v. Lucas County Board of Revision, Lucas County Auditor, and 59th Street Bridge Group, Inc.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-A-1770         Board of Education for Springfield Local Schools v. Lucas County Board of Revision, Lucas County Auditor, and McCord Plaza Development, Ltd.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-Z-288            Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Myocare Nursing Home, Inc.  Real Property Tax.  Dismissed.  Board members concur. 

 

2008-M-396           Board of Education of the Westerville City Schools v. Franklin County Board of Revision, the Franklin County Auditor, and AAC Funding Partnership III.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-A-2449         Prologis Cimmaron OH LLC v. Butler County Board of Revision and Butler County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-V-2505         Independence Local School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Carl Milstein Trust.  Real Property Tax.  Stipulated. Board members concur. 

 

 

MISCELLANEOUS

 

2005-V-1441, 2005-V-1442

                                 SSN II, Ltd. and Randal R. Sadler, Trustee v. Warren County Board of Revision and the Warren County Auditor.  Real Property Tax.  Certification.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2008-A-546            Anthony Ricci v. Geauga County Board of Revision and Geauga County Auditor.  Real Property Tax.  According county appellees opportunity to respond. 

 

2008-B-1840, 2008-B-1841

                                 Ameritech Advanced Data Service of Ohio, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Extending discovery period. 

 

2009-Z-232            Ohio Bell Telephone Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Euclid City School District Board of Education.  Real Property Tax.  Ordering Board of Revision to file statutory transcript. 

 

2009-Z-233            Ohio Bell Telephone Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Euclid City School District Board of Education.  Real Property Tax.  Ordering Board of Revision to file statutory transcript. 

 

2009-Z-244            North Royalton City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Athenian Community Center, Ltd.  Real Property Tax.  Construing motion to extend discovery period as a motion to compel discovery and ordering Board of Revision to file statutory transcript. 

 

2009-M-271, 2009-M-276

                                 Olentangy Plaza 450, LLC v. Franklin County Board of Revision, the Franklin County Auditor, and Board of Education of the Columbus City School District.  Real Property Tax.  Compelling discovery. 

 

2009-Z-496            Gaye Anne Studenic v. Washington County Board of Revision and Washington County Auditor.  Real Property Tax.  Requiring appellant to show cause. 

 

2009-V-851, 2009-V-909 through 2009-V-912

                                 GLS Leasco, Inc. and Board of Education of the Berea City School District v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Consolidating appeals.