OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

2:00 P.M. Tuesday

August 11, 2009 (No. 2)

 

 

MERIT DOCKET

 

2006-A-2162         JDS Salupo Ltd. v. Summit County Board of Revision, Summit County Fiscal Officer, and Revere Local School District Board of Education.  Real Property Tax.  Value found.  Ms. Margulies and Mr. Johrendt concur.  Mr. Dunlap dissents. 

 

2009-Z-496            Gaye Anne Studenic v. Washington County Board of Revision and Washington County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2009-Z-979            54 East 5th Ave., Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Tax Commissioner affirmed.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2006-V-2327         Charles A. Calanni v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-V-1437 through 2007-V-1440

                                 Security Federal Savings & Loan nka Firstmerit Bank, N.A. and Sharona Properties, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Mayfield City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-V-1476         Willoughby-Eastlake City School District Board of Education v. Lake County Board of Revision, Lake County Auditor, and RE Services No. 34 LLC.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-M-1628        Kalcor Coatings Company v. Lake County Board of Revision, Lake County Auditor, and Willoughby-Eastlake City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-A-150            Riviera Apartments Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Euclid City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-V-569            John H. Bell v. Crawford County Board of Revision and the Crawford County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2008-A-2336         Danice D. & Kathryn M. Barker v. Clark County Board of Revision and Clark County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-V-2339         RRR Carlton LLC & WBR Carlton LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the North Olmsted City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2009-A-474            Carol J. Kilburg v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2009-Z-1409          Sarah Ryan v. Ashtabula County Board of Revision and Ashtabula County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2006-A-1742         Board of Education of the Huber Heights City Schools v. Montgomery County Board of Revision, Montgomery County Auditor, and Batim One, LLC.  Real Property Tax.  Certification.  Board members concur. 

 

2009-V-584            Russell J. Ramsden v. Richard A. Levin, Tax Commissioner of Ohio.  Use Tax.  Remand.  Board members concur.