OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

 

2:00 P.M.

TUESDAY

September 1, 2009

 

 

MERIT DOCKET

 

2007-A-764, 2008-A-157

                          AERC Saw Mill Village, Inc. v. Franklin County Board of Revision, Franklin County Auditor, and Board of Education of the Dublin City Schools District.  Real Property Tax.  Value found.  Board members concur.

 

2007-K-796         Richard L. Verga v. Montgomery County Board of Revision and the Montgomery County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2007-K-993         Anthony Saad v. Muskingum County Board of Revision and the Muskingum County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2007-A-1004       Joan E. Booker v. Ottawa County Board of Revision and Ottawa County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2007-M-1022      Board of Education of the Vandalia-Butler City Schools v. Montgomery County Board of Revision, Montgomery County Auditor, and Bajarangi Corporation.  Real Property Tax.  Value found.  Board members concur.

 

2007-K-1602       Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Moe Realty, LTD.  Real Property Tax.  Value found.  Board members concur.

 

2007-H-1629, 2007-H-1630, 2007-H-1638

                          PCV, LLC v. Lake County Board of Revision, Lake County Auditor, and the Board of Education for the Willoughby-Eastlake City School District.  Real Property Tax.  Value found.  Board members concur.

 

2008-T-1655       Frederick T. Gray v. Clark County Board of Revision and Clark County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2008-A-2330       Troy Town LLC v. Miami County Board of Revision and Miami County Auditor.  Real Property Tax.  BOR affirmed.  Board members concur.

 

 

DISMISSALS AND STIPULATIONS

 

2003-K-1006       Texas Gas Transmission Corporation (nka Texas Gas Transmission, LLC) v. Thomas M. Zaino, Tax Commissioner of Ohio.  Public Utility Personal Property Tax.  Dismissed.  Board members concur.

 

2004-K-413         Texas Gas Transmission Corporation (nka Texas Gas Transmission, LLC) v. William W. Wilkins, Tax Commissioner of Ohio.  Public Utility Personal Property Tax.  Dismissed.  Board members concur.

 

2005-A-749         Woda Ivy Glen Ltd. Part. v. Fayette County Board of Revision and Fayette County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-V-2183 thru 2006-V-2188

2009-V-1497 thru 2009-V-1502

                          Jackson Homes Partners, Ltd. v. Jackson County Board of Revision, and the Jackson County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-V-898, 2007-V-900

                          Wal-Mart Real Estate Business Trust v. Muskingum County Board of Revision, and the Muskingum County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

2007-K-1329       PJ’s Holdings, LLC v. Summit County Board of Revision, the Summit County Fiscal Officer, and the Nordonia Hills City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-V-1454       First Interstate Elyria Limited Partnership v. Lorain County Board of Revision, Lorain County Auditor, and the Elyria City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-V-1499       Toledo-Lucas County Port Authority v. Lucas County Board of Revision, the Lucas County Auditor, and the Toledo City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-N-1750       MBM Investments, Ltd. v. Lucas County Board of Revision and Lucas County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-B-48 thru 2008-B-56

                          Hidden Woods, LLC v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-K-290         John Clarke v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2008-B-328         United National Bank & Trust Co./Huntington National Bank v. Stark County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-B-486         Sable Real Estate LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Beachwood City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-B-1923       Lester A. Madis and Andrew L. Madis v. Cuyahoga Heights Local School District Board of Education, and Cuyahoga County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-H-2072, 2008-H-2073; 2008-H-2150 thru 2008-H-2152

2008-H-2157, 2008-H-2158; 2008-H-2160, 2008-H-2161

2008-H-2163, 2008-H-2164

                          Cincinnati Mills, LLC, and Mills Forest Fair, LLC, and Winton Woods City School District Board of Education, and Board of Education of the Northwest Local School District v. Hamilton County Board of Revision and the Hamilton County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-H-2149, 2008-H-2159, 2008-H-2162

                          Cincinnati Mills, LLC and Board of Education of the Northwest Local School District v. Hamilton County Board of Revision, the Hamilton County Auditor, and the Winton Woods City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2009-B-113 thru 2009-B-115

                          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-237         Holly Yeh v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur.

 

2009-A-347         David J. Fox v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax.  Stipulated.  Board members concur.

 

2009-A-621         David J. Fox v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax.  Stipulated.  Board members concur.

 

2009-H-742         Emerall, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Warrensville Heights School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

 

 

MISCELLANEOUS

 

2004-B-183         City of Toledo, a Municipal Corporation and Toledo-Lucas County Port Authority and Larry Kaczala, Lucas County Auditor v. J. Patrick McAndrew, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Certification.  Board members concur.

 

2005-H-1436       Olmsted Falls Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and M & B Olmsted, LLC.  Real Property Tax.  Certification.  Board members concur.

 

2005-T-1464       City of Marion, Ohio v. City of Marion Board of Review and Shannon Leary.  Municipal Income Tax.  Certification.  Board members concur.

 

2006-K-1329       Texas Gas Transmission, LLC v. William W. Wilkins, Tax Commissioner of Ohio.  Public Utility Personal Property Tax.  Remand.  Board members concur.

 

2007-A-162         Board of Education of the Westerville City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Robert E. and Margaret J. Ruhl.  Real Property Tax.  Certification.  Board members concur.

 

2008-V-1050       ICS Network, LLC v. Richard A. Levin, Tax Commissioner of Ohio.  Employer Withholding Tax.  Remand.  Board members concur.

 

2008-B-2335       AlliedBarton Security Services, LLC v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Remand.  Board members concur.

 

2009-B-341         Sherry Talbert v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Remand.  Board members concur.

 

2009-A-588         William L. Pitts v. Richard A. Levin, Tax Commissioner of Ohio.  School District Income Tax.  Remand.  Board members concur.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2008-V-385         Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Willow Interests, LLC.  Real Property Tax.  Placing Appeal on Inactive Status.

 

2008-M-1161      Richard Bateman v. Franklin County Board of Revision, the Franklin County Auditor, and Board of Education of the Columbus City Schools.  Real Property Tax.  Denying Motion for Sanctions.

 

2008-K-1938       Board of Education of the Dublin City Schools v. Union County Board of Revision, Union County Auditor, and Shee-Bree’s LLC.  Real Property Tax.  Granting Motion for Extension of Time to File Transcript.

 

2009-K-168         Avery Dennison Corporation v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Property Tax.  Extending Discovery Period.

 

2009-V-284         Parmatown One, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Board of Education for the Parma City School District.  Real Property Tax.  Granting Motion to Compel Discovery.

 

2009-M-304, 2009-M-319

                          L & R Investment Company and Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, and the Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals.

 

2009-V-411, 2009-V-412

                          Warrensville Heights Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and University Hospital Health Systems, Inc.  Real Property Tax.  Granting Motion to Compel.

 

2009-V-415         Diversified Investment Holdings, LLC v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education for the Columbus City School District.  Real Property Tax. Granting Motion to Compel Discovery.

 

2009-V-486         Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Michael C. McCandlish.  Real Property Tax.  Granting Motion to Compel Discovery.

 

2009-K-510, 2009-K-511

                          Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and  CSH-ING Woodside Village LP.  Real Property Tax.  Finding Motion to Compel Moot.

 

2009-M-543        195 East Broad Street Co., Ltd. v. Franklin County Board of Revision, the Franklin County Auditor, and Board of Education of the Columbus City School District.  Real Property Tax.  Overruling Motion as Moot.

 

2009-K-711, 2009-K-712, 2009-K-718

                          Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Galileo Southland LLC and Galileo Southland LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Berea City School District Board of Education.  Real Property Tax.  Consolidating Appeals.

 

2009-M-1425, 2009-M-1426

                          Bonne Bell, Inc. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Westlake City School District Board of Education.  Real Property Tax.  Consolidating Appeals.

 

2009-M-1434, 2009-M-1620

                          Board of Education for the North, Olmsted City School District and North Olmsted Golf Course, Inc. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals.