ANNOUNCEMENT OF DECISIONS AND
ORDERS
12:00 P.M. Tuesday
July 28, 2009
2006-V-471 Global
Knowledge Training, LLC v. Richard A. Levin, Tax Commissioner of Ohio. Use Tax.
Tax Commissioner affirmed in part and reversed in part. Board members concur.
2006-V-476 Graoch
Associates #61 LP v. Franklin County Board of Revision, Franklin County
Auditor, and the Board of Education for the Columbus City School District. Real Property Tax. Value found.
Board members concur.
Board of
Education of the Brooklyn City School District v. Cuyahoga County Board of
Revision, Cuyahoga County Auditor, and March/Hodge Cleveland Holding Co., LLC. Real Property Tax. Value found.
Board members concur.
2006-B-1789 through 2006-B-1792
FirstCal
Industrial 2 Acquisitions, LLC v. Franklin County Board of Revision, the
Franklin County Auditor, and the Boards of Education of the South-Western City
Schools and the Hilliard City Schools.
Real Property Tax. Value
found. Board members concur.
2007-K-216 Terrance
Seman v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Value found.
Board members concur.
2007-M-968 Board
of Education of the Kettering City Schools v. Montgomery County Board of
Revision, the Montgomery County Auditor, and Mohmoud Hindi and Sabriyeh M.
Elhindi. Real Property Tax. Value found.
Board members concur.
2007-V-1204 Pamela
Marie Wolff v. Lorain County Board of Revision and the Lorain County
Auditor. Real Property Tax. Dismissed—lack of jurisdiction. Mr. Johrendt and Mr. Dunlap concur. Ms. Margulies concurs in part and dissents in
part.
2008-T-1038 Nizam
Hack and Deokie Hack, Co-Trustees of the Hack Family Trust dated August 4, 2000
v. Clermont County Board of Revision, Clermont County Auditor, and West
Clermont Local School District Board of Education. Real Property Tax. Remanded with instructions. Board members concur.
2008-T-2016 James
F. and Robert L. Wilkie, an Ohio General Partnership v. Lucas County Board of
Revision, Lucas County Auditor, and Board of Education for the Toledo Public
Schools. Real Property Tax. Dismissed—lack of jurisdiction. Board members concur.
2009-M-342 Ohio
Equine and Agricultural Association, Inc. v. Richard Levin, Tax Commissioner of
Ohio. Sales and Use Tax. Dismissed—lack of jurisdiction. Board members concur.
2009-V-701 Peter
F. Gyke v. Richard Levin, Tax Commissioner of Ohio. Personal Income Tax. Dismissed—lack of jurisdiction. Board members concur.
2009-V-884 Seville
Properties LLC v. Medina County Board of Revision and the Medina County
Auditor. Real Property Tax. Dismissed—lack of jurisdiction. Board members concur.
2009-A-949 Tandy
Leather Company, LP v. Richard A. Levin, Tax Commissioner of Ohio. Income Withholding Tax. Tax Commissioner affirmed. Board members concur.
2007-T-918 Joanne LaPlaca v. Lorain County
Board of Revision and Lorain County Auditor.
Real Property Tax.
Stipulated. Board members concur.
2007-A-977 Concord Properties, LLC 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-1370 Elden Properties Limited Partnership v.
Lorain County Board of Revision, Lorain County Auditor, and the Board of Education
of the Vermilion City Schools. Real
Property Tax. Stipulated. Board members concur.
2007-M-1421 Lexington TramK Lorain Remainderman LLC
C/O Lexington Corporation Properties Trust and K-Mart Corporation (Sears
Holding Corporation) v. Lorain County Board of Revision, the Lorain County
Auditor, and Amherst Exempted Village School District. Real Property Tax. Stipulated.
Board members concur.
2007-Z-1450 KB Portfolio LLC v. Lorain County
Board of Revision, Lorain County Auditor, and Board of Education of the Lorain
City/Clearview Schools. Real Property
Tax. Stipulated. Board members concur.
2007-M-1555
through 2007-M-1557
TAM A RAC EST
v. Lake County Board of Revision, the Lake County Auditor, and the Willoughby-Eastlake
City School District Board of Education.
Real Property Tax.
Dismissed. Board members concur.
2007-Z-1577,
2007-Z-1678, 2007-Z-1685
Board of
Education of the Cleveland Municipal School District v. Cuyahoga County Board
of Revision, Cuyahoga County Auditor, and Crittenden Courts Apartments,
LTD. Real Property Tax. Stipulated.
Board members concur.
2007-B-1776 Record Town, Inc. v. Stark County Board
of Revision, Stark County Auditor, and the Jackson Local School District Board of
Education. Real Property Tax. Stipulated.
Board members concur.
2008-T-7 Board of Education of the
Hilliard City Schools v. Franklin County Board of Revision, Franklin County
Auditor, and MPSG Properties, LLC. Real
Property Tax. Stipulated. Board members concur.
2008-T-98 Brecksville-Broadview Heights
Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County
Auditor, and LZF Properties LLC. Real
Property Tax. Dismissed. Board members concur.
2008-T-164,
2008-T-165
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-Z-182 Home Depot USA, a DE corporation/HD
Development of Maryland, Inc., a Trustee et al v. Lucas County Board of
Revision, Lucas County Auditor, and Board of Education for Toledo Public
Schools. Real Property Tax. Stipulated.
Board members concur.
2008-M-369 Board of Education of the Hilliard City
Schools v. Franklin County Board of Revision, the Franklin County Auditor, and
Mill Run Business Center LLC. Real
Property Tax. Dismissed. Board members concur.
2008-Z-515 Bell Street Properties, an Ohio
Partnership, and Bell Street Properties LLC, its successor in interest v.
Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Chagrin Falls
Exempted Village School District Board of Education. Real Property Tax. Stipulated.
Board members concur.
2008-Z-516 Bell Street Properties, an Ohio
Partnership, and Bell Street Properties LLC, its successor in interest v.
Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Chagrin Falls
Exempted Village School District Board of Education. Real Property Tax. Stipulated.
Board members concur.
2008-M-994 Taylor Commons Associates v. Cuyahoga
County Board of Revision, the Cuyahoga County Auditor, and the Cleveland
Heights/University Heights City School District Board of Education. Real Property Tax. Stipulated.
Board members concur.
2008-M-1359 Wickenburg Shopping Plaza Ltd.
Partnership v. Lake County Board of Revision, Lake County Auditor, and Board of
Education for the Mentor Exempted Village School District. Real Property Tax. Stipulated.
Board members concur.
2008-A-1767 Cabot Industrial Properties LP v.
Butler County Board of Revision and Butler County Auditor. Real Property Tax. Stipulated.
Board members concur.
2008-T-1781 W2007 Equity Inns Realty, LLC v.
Hamilton County Board of Revision, Hamilton County Auditor, and the Board of
Education of the Sycamore Community School District. Real Property Tax. Dismissed.
Board members concur.
2008-M-1838 Abraham and Manira Sallock v. Lucas
County Board of Revision, the Lucas County Auditor, and Board of Education for
Toledo Public Schools. Real Property
Tax. Stipulated. Board members concur.
2008-A-2307 Taylor Commons Part., Ltd. v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, and Cleveland
Heights/University Heights City School District Board of Education. Real Property Tax. Stipulated.
Board members concur.
2008-A-2321 PDC Office Park Limited Partnership v.
Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Mayfield City
School District Board of Education. Real
Property Tax. Stipulated. Board members concur.
2009-Z-6 James A. & Linda S. Wells v.
Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated.
Board members concur.
2009-Z-7 James A. & Linda S. Wells v.
Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated.
Board members concur.
2009-T-40 Board of Education of the
Springfield City School District v. Clark County Board of Revision, Clark
County Auditor, and North Hill Apartments, Ltd. Partnership. Real Property Tax. Dismissed.
Board members concur.
2009-B-256 Sharon Mathaios v. Cuyahoga County
Board of Revision, et al. Real Property
Tax. Stipulated. Board members concur.
2009-V-451 Sherrie A. Budde v. Franklin County
Board of Revision and the Franklin County Auditor. Real Property Tax. Stipulated.
Board members concur.
2009-Z-906,
2009-Z-907
Rocco H.
Puzzitiello, Jr. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor,
and North Olmsted City School District Board of Education. Real Property Tax. Dismissed.
Board members concur.
2006-V-751 Target Corporation v. Greene County
Board of Revision and the Greene County Auditor. Real Property Tax. Certification. Board members concur.
2006-V-788,
2006-V-789
Realty Income
Corporation, A Maryland Corporation and Rite Aid of Ohio, Inc. v. Lake County
Board of Revision, the Lake County Auditor, and the Willoughby-Eastlake City
School District Board of Education.
Certification. Board members
concur.
2008-V-26 Pulte
Homes of Ohio, LLC v. Cuyahoga County Board of Revision, the Cuyahoga County
Auditor, and the Olmsted Falls City School District Board of Education. Real Property Tax. Granting motion for sanctions. Board members concur.
2008-M-1681 Ohio State Optical Co. v. Richard A.
Levin, Tax Commissioner of Ohio. Sales
Tax. Remand. Board members concur.
2008-A-2353 Bainbridge Hairdressers, Incorporated
v. Richard A. Levin, Tax Commissioner of
INTERIM ORDERS ISSUED BY
ATTORNEY EXAMINERS
Bedford
Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County
Auditor. Real Property Tax. Granting request to withdraw as counsel.
2008-T-1732 Grace Brethren Church v. Richard A. Levin, Tax Commissioner
of Ohio. Real Property Tax
Exemption. Requiring appellant to show
cause.
Convergys
Information Management Group, Inc. v. Richard A. Levin, Tax Commissioner of
Ohio. Sales & Use Tax. Denying motion to designate as complex
litigation; Extending discovery period.
2009-M-263, 2009-M-264
Strongsville
Board of Education and City of Strongsville v. Cuyahoga County Board of
Revision, the Cuyahoga County Auditor, and WBR Parkside, LLC and RRR Parkside
LLC. Real Property Tax. Consolidated.
2009-T-368 Crossgate
Office Associates v. Franklin County Board of Revision, Franklin County
Auditor, and Board of Education of the Worthington City School District. Real Property Tax. Compelling discovery.
Baldwin-Wallace
College, and Berea City School District Board of Education v. Cuyahoga County
Board of Revision and Cuyahoga County Auditor.
Real Property Tax.
Consolidated.
2009-T-682 Walsh
Component Sales, LLC v. Richard A Levin, Tax Commissioner of Ohio. Commercial Activity Tax. Requiring appellant to show cause.
2009-T-696 Austintown
Ambulatory v. Richard A. Levin, Tax Commissioner of Ohio. Personal Income Tax – Employer
Withholding. Requiring appellant to show
cause.
Zencaro
Properties, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor,
and Westlake Board of Education. Real
Property Tax. Consolidated.
2009-Z-1109 AM Door & Supply Company v. Richard A. Levin, Tax
Commissioner of Ohio. Sales Tax. Requiring appellant to show cause.