OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

12:00 P.M.

Tuesday

August 18, 2009

 

MERIT DOCKET

 

2005-T-1654       Second Berkshire Properties, LLC vs. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Strongsville Board of Education, and City of Strongsville.  Real Property Tax.  Value found.  Board members concur.

 

2006-A-1039       Pine Grove Apartments Limited Partnership vs. Athens County Board of Revision and Athens County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2006-V-1356       German Village Society, Inc. vs. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Tax Commissioner reversed.  Mr. Johrendt and Mr. Dunlap concur.  Ms. Margulies dissents.

 

2007-A-11           Anderson/Maltbie Partnership and LKH Victory Corp (d/b/a Cincinnati College Preparatory Academy) vs. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Tax Commissioner reversed.  Board members concur.

 

2007-K-68           Clarence W. Dorsz vs. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Tax Commissioner affirmed.  Board members concur.

 

2007-T-82           Board of Education of the Columbus City Schools vs. Franklin County Board of Revision, Franklin County Auditor, and Great Western Shopping Center Co.  Real Property Tax.  Value found.  Board members concur.

 

2007-Z-301         Terry Puleo vs. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2007-B-428         Board of Education of the Licking Heights Local Schools vs. Licking County Board of Revision, Licking County Auditor, and Roshong Enterprises, Inc.  Real Property Tax.  Value found.  Board members concur.

 

2007-K-1017       Board of Education of the Cleveland Municipal School District vs. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Just Reason, LLC.  Real Property Tax.  Value found.  Board members concur.

 

2007-Z-1030       Eugene C. Koch vs. Erie County Board of Revision and Erie County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2007-A-1529       Mateyas Amedmariam vs. Franklin County Board of Revision, Franklin County Auditor, and the Whitehall Board of Education.  Real Property Tax.  Value found.  Board members concur.

 

2008-A-261, 263

                          Board of Education, Reynoldsburg City School District vs. Franklin County Board of Revision, Franklin County Auditor, Fractional Share Acquisition, LLC, and French Run Acquisition, LLC.  Real Property Tax.  Board of Revision affirmed.  Board members concur.

 

2008-B-502         Ernest Carr vs. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax. Value found.  Board members concur.

 

2008-B-943         Gladys Gunn vs. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2008-T-1634       Paul T. Hicks vs. Clark County Board of Revision and Clark County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2009-V-1089       Gregory Smith vs. Lake County Board of Revision and the Lake County Auditor.  Real Property Tax.  Board of Revision affirmed.  Board members concur.

 

 

DISMISSALS AND STIPULATIONS

 

2007-M-1341, 1342

                          W2005 Fargo Hotels Realty, L. P. vs. Clark County Board of Revision, Clark County Auditor, Clark-Shawnee Local School District Board of Education, and Board of Education of the Springfield City Schools District.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-A-1716       Ernest H. and Charlene R. Brown vs. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur.      

 

2008-A-704         Xenia Nominee LP vs. Greene County Board of Revision and Greene County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-M-2184      Charles A. Calanni vs. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Lakewood Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2009-V-457         Tanya Simmons vs. Franklin County Board of Revision, and the Franklin County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 


 

MISCELLANEOUS

 

2004-K-749, 750

                          MCI Metro Access Transmission Services, LLC, and MCI WorldCom Network Services, Inc.  vs. William W. Wilkins, Tax Commissioner of Ohio.  Public Utility Personal Property Tax.  Certification and Order.  Board members concur.

                         

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2006-T-730         Funtime, Inc. vs. William W. Wilkins, Tax Commissioner of Ohio.  Use Tax.  Placing Appeal on Inactive Status.

2008-T-269         Streetsboro City School District Board of Education vs. Portage County Budget Commission and Portage County Auditor.  Budget Commission.  Granting Motion to Reopen Record & Denying Motion to File Additional Documentary Evidence.

 

2009-K-393         New Par, dba Verizon Wireless vs. Richard A. Levin, Tax Commissioner of Ohio.  Public Utility Personal Property Tax.  Extending Discovery.

 

2009-A-652         D & M Enterprises Inc. vs. Richard A. Levin, Tax Commissioner of Ohio.  Corporation Franchise Tax.  Requiring Taxpayer to Provide Evidence of Bankruptcy.