OHIO BOARD OF TAX APPEALS

ANNOUNCEMENT OF DECISIONS AND ORDERS

2:00 P.M.

TUESDAY

August 25, 2009

MERIT DOCKET

2006-H-755 Sunset Development-Sugarcreek Limited Partnership v. Greene County Board of Revision and the Greene County Auditor. Real Property Tax. Value found. Board members concur.

2006-T-881 1350 W. 3^rd Street, LLC, f/k/a/Metropolitan Restaurant Systems, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Value found. Board members concur.

2006-V-1716 Board of Education for Toledo Public Schools v. Lucas County Board of Revision, Lucas County Auditor, Grant W. Wilkinson, and Fisher Acquisition & Development Co. Real Property Tax. Value found. Board members concur.

2007-A-474 Board of Education of the Hilliard City Schools v. Franklin County Board of Revision, Franklin County Auditor, and United Dominion Realty LP. Real Property Tax. Value found. Board members concur.

2008-T-1732 Grace Brethren Church v. Richard A. Levin, Tax Commissioner of Ohio. Real Property Tax Exemption. Dismissed-lack of jurisdiction. Board members concur.

2009-T-682 Walsh Component Sales, LLC v. Richard A. Levin, Tax Commissioner of Ohio. Commercial Activity Tax. Dismissed-lack of jurisdiction. Board members concur.

DISMISSALS AND STIPULATIONS

2006-K-2317 Panhandle Eastern Pipe Line Company v. William W. Wilkins, Tax Commissioner of Ohio. Public Utility Personal Property Tax. Dismissed. Board members concur.

2007-Z-897 Edens & Avant Holdings LLC v. Lake County Board of Revision, Lake County Auditor, and Riverside Local (FKA Painesville Township Local) School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2007-M-1781 Anthony Wayne Schools Board of Education v. Lucas County Board of Revision, the Lucas County Auditor, and Harvey Tolson. Real Property Tax. Stipulated. Board members concur.

2008-Z-19 Board of Education for Maumee City Schools v. Lucas County Board of Revision, Lucas County Auditor, Harvey A. Tolson and Constance L. Tolson. Real Property Tax. Stipulated. Board members concur.

2008-Z-33 Perry Local School District Board of Education v. Stark County Board of Revision, Stark County Auditor, Filters, Inc., and The Robert J. Matthews Company. Real Property Tax. Stipulated. Board members concur.

2008-Z-142 620 East Smith Rd., Inc. v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Stipulated. Board members concur.

2008-T-200 Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor, and The Western and Southern Life Insurance Co., Susan Sandleman as Trustee of the Jefan Trust, and the City National Bank and Trust Company of Columbus as Trustee, 100 East Broad Corporation. Real Property Tax. Dismissed. Board members concur.

2008-M-273 2041 West LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2008-Z-1160 Heather Bae v. Richard A. Levin, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board members concur.

2009-Z-172 Elijah King v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and East Cleveland City School District. Real Property Tax. Stipulated. Board members concur.

2009-Z-275 Ted F. Uehlinger v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2009-Z-442, 2009-Z-453, 2009-Z-454

Board of Education of the Springfield City Schools and W2005/Fargo Hotels (Pool C) Realty, L.P. v. Clark County Board of Revision and Clark County Auditor. Real Property Tax. Stipulated. Board members concur.

2009-Z-1193 Kent Elderly LP, an Ohio LLC v. Portage County Board of Revision and Portage County Auditor. Real Property Tax. Dismissed. Board members concur.

MISCELLANEOUS

2007-V-1737 Fort Recovery Equity Exchange Co. v. Richard A. Levin, Tax Commissioner of Ohio. Use Tax. Remand. Board members concur.

2009-Z-653 Travis & Delores McRoberts v. Richard A. Levin, Tax Commissioner of Ohio. Use Tax. Remand. Board members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2008-M-241* Progressive Plastics, Inc. v. Richard A. Levin, Tax Commissioner of Ohio. Personal Property Tax. Granting Motion to Stay Proceedings.

2008-M-327 Union Miles Development Corp. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Approving Hearing Waiver, Scheduling Briefs, Ordering the Parties to Supplement the Record, and Approving the Parties’ Request to Stipulate Facts.

2008-A-546* Anthony Ricci v. Geauga County Board of Revision and Geauga County Auditor. Real Property Tax. Denying Motion to Dismiss.

2008-K-673, 2008-K-674

Trebein Limited ADK III and Trebein Limited v. Greene County Board of Revision and Greene County Auditor. Real Property Tax. Consolidating Appeals.

2008-V-1390, 2008-V-1391, 2008-V-836

ROC SYL Associates and Cami Hotel Investments LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Consolidating Appeals.

2009-T-191, 2009-T-192

Convergys Information Management Group, Inc. v. Richard A. Levin, Tax Commissioner of Ohio. Sales & Use Tax. Granting Motion to Extend Discovery Deadline.

2009-M-249 thru 2009-M-253*

Sanders Myer/LH Development LLC and LH Development LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Consolidating Appeals.

2009-V-236, 2009-V-246

Motel 6 Operating, LP and 4 BAPS, Inc. and Strongsville Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the City of Strongsville. Real Property Tax. Consolidating Appeals.

2009-M-421, 2009-M-422

2009-M-512 thru 2009-M-515

The May Department Stores Company (Federated Retail Holdings, Inc.) nka Macy’s Retail Holdings, Inc. (As of 2/6/09 Withintime, Inc.), et al. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, Warrensville Heights City School District Board of Education, et al. Real Property Tax. Finding Motion to Compel Discovery Moot.

2009-M-426, 2009-M-438*

H C Starck Inc. and Euclid City School District Board of Education v. Cuyahoga County Auditor. Real Property Tax. Denying Motion to Compel; Consolidating Appeals.

2009-T-469 thru 2009-T-473

Orange City School District Board of Education, Chagrin Retail, LLC, and Eton Square, an Ohio Ltd. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Granting Motion to Compel Discovery.

2009-V-642, 2009-V-661, 2009-V-666

Board of Education of the South Euclid-Lyndhurst City School District and Hilltop Plaza LLC, a Delaware Limited Liability Company, M. Krupp Holdings, LLC, a Delaware Limited Liability Company, and J. Krupp Holdings, a Delaware Limited Liability Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor. Real Property Tax. Consolidating Appeals.

2009-M-747 Craig K. Tuthill v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Requiring Appellant to Show Cause.

2009-V-754 thru 2009-V-757

Board of Education of the Olentangy Local Schools v. Delaware County Board of Revision, Delaware County Auditor, James M. Lloyd, Lynn A. Ausnehmer, Bob & Dharmistha Patel, Pranay & Ashish Patel, and Perumal & Varsha Krishnasamy. Real Property Tax. Consolidating Appeals for Purposes of Hearing Only.

2009-Z-1025 Matthew & Jennifer Wiedeman v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Granting Extension to File Statutory Transcript.

*Issued Previously