OHIO BOARD OF TAX APPEALS

ANNOUNCEMENT OF DECISIONS AND ORDERS

1:00 P.M.

TUESDAY

September 8, 2009

MERIT DOCKET

2007-Z-692 James M. Copp v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Value found. Board members concur.

2007-K-1024 Board of Education of the Vandalia-Butler City Schools v. Montgomery County Board of Revision, Montgomery County Auditor, and Lily’s Banquets & Catering, Inc. Real Property Tax. Remanded. Board members concur.

2007-A-1220 Thomas R. and Jean M. Beach v. Erie County Board of Revision and Erie County Auditor. Real Property Tax. Value found. Board members concur.

2008-T-782, 2008-T-2543 Gregg Vosler v. Logan County Board of Revision and Logan County Auditor. Real Property Tax. Value found. Board members concur.

DISMISSALS AND STIPULATIONS

2007-B-243 Abbey Church Village, LP v. Franklin County Board of Revision, Franklin County Auditor, and Dublin City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2007-V-946 Lorain Mazel 138 LLC, an Ohio limited liability company v. Lorain County Board of Revision, Lorain County Auditor, and the Elyria City Schools Board of Education. Real Property Tax. Stipulated. Board members concur.

2007-B-1114 AREC 11, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Bedford School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2007-K-1323 Mac’s Convenience Stores LLC v. Summit County Board of Revision, the Summit County Fiscal Officer, and the Coventry Local City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2007-V-1338 Springfield City School District Board of Education v. Clark County Board of Revision, Clark County Auditor, and Stonewood Apartments, Inc. Real Property Tax. Stipulated. Board members concur.

2007-M-1401 Board of Education for the Mentor Exempted Village School District v. Lake County Board of Revision, Lake County Auditor and Paul Kosir. Real Property Tax. Dismissed. Board members concur.

2007-B-1417 Eastlake Real Estate Venture, LTD 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.

2007-K-1430, 2007-K-1458 Tomken, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bedford Board of Education. Real Property Tax. Stipulated. Board members concur.

2007-B-1452 Meijer Stores Limited Partnership v. Warren County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2007-V-1462 Lorain County Savings & Trust Company nka Firstmerit Bank NA v. Lorain County Board of Revision, Lorain County Auditor, and the Amherst Exempted Village School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2007-B-1490, 2007-B-1491 Surfside I Apartments v. Lake County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2007-M-1510 Peoples Savings Bank NKA FirstMerit Bank, N.A. v. Lake County Board of Revision, the Lake County Auditor and Mentor Exempted Village School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2007-V-1563 Alvin and Kathryn Robinson v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Dismissed. Board members concur.

2007-Z-1566 Joseph Berger Tr./Willow Park Apts. 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.

2007-B-1607 Willoughby-Eastlake City School District Board of Education v. Lake County Board of Revision, et al. Real Property Tax. Dismissed. Board members concur.

2007-M-1699 BHC Fox Run Hospital Inc. v. Belmont County Board of Revision and the Belmont County Auditor. Real Property Tax. Stipulated. Board members concur.

2007-M-1706 The Ohio Bell Telephone Company v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2007-V-1755, 2007-V-1756, 2007-V-1794 Berea City School District Board of Education and First States Investors 2550A LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2007-V-1763 CNL Retirement MA2 Ohio LP and HCP MA2 Ohio, LP v. Lake County Board of Revision, Lake County Auditor, and the Willoughby-Eastlake City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2007-V-1773 Board of Education for Toledo Public Schools v. Lucas County Board of Revision, Lucas County Auditor, Harvey A. Tolson, and Constance L. Tolson. Real Property Tax. Stipulated. Board members concur.

2007-V-1786, 2007-V-1802 Sandcrest Ltd. v. Lake County Board of Revision, Lake County Auditor, and the Willoughby-Eastlake City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2008-B-15 Washington Local Schools v. Lucas County Board of Revision and Lucas County Auditor. Real Property Tax. Stipulated. Board members concur.

2008-V-58 Board of Education for Toledo Public Schools v. Lucas County Board of Revision, Lucas County Auditor, and 101 N. Summit Street Holdings LLC. Real Property Tax. Dismissed.

2008-V-78 Home Federal Savings & Loan nka Keybank National Association dba Keybank v. Lucas County Board of Revision, the Lucas County Auditor, and the Maumee City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2008-V-104 Pashilis Tsilianidis v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Board of Education for the Cleveland Heights-University Heights City School District. Real Property Tax. Stipulated. Board members concur.

2008-B-228 Calvin W. Knowlton and Dolores C. Knowlton v. Cuyahoga County Board of Revision, Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2008-V-308 SMJ Growth Corporation v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Dismissed. Board members concur.

2008-K-481 C-Store Realty I, LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Bedford Board of Education. Real Property Tax. Dismissed. Board members concur.

2008-M-485 1836 Euclid Avenue, LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Cleveland Municipal School District. Real Property Tax. Dismissed. Board members concur.

2008-K-507 thru 2008-K-514 and 2008-K-517 SG USA, Ltd., An Ohio Limited Liability Co., and Southgate USA v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Maple Heights Board of Education. Real Property Tax. Stipulated. Board members concur.

2008-V-518 USA Associates, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Maple Heights City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2008-A-672 Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Matt Van Druten. Real Property Tax. Dismissed. Board members concur.

2008-K-762 428 Corp. v. Butler County Board of Revision, Butler County Auditor, and Fairfield City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2008-K-1005 Board of Education for the North Olmsted City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Victoria Plaza Limited Liability Company. Real Property Tax. Dismissed. Board members concur.

2008-V-1066 Robert A. Falk and Pauline B. Falk, Trustees v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Heights/University Heights School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2008-V-1076 Rodney Litteral d/b/a First Realty Group v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Dismissed. Board members concur.

2008-V-1127 Pensco Trust Company v. Lake County Board of Revision, Lake County Auditor, and the Riverside Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2008-M-1469 Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Dismissed. Board members concur.

2008-K-1641 Board of Education of the Hilliard City Schools v. Franklin County Board of Revision, the Franklin County Auditor, and James R. Kuhlwein. Real Property Tax. Stipulated. Board members concur.

2008-M-1928 Koch, Stanley Richard TRS v. Cuyahoga County Board of Revision, and the Cuyahoga County Auditor. Real Property Tax. Dismissed. Board members concur.

2008-K-2205, 2008-K-2206 The Ebner Sons Co. v. Clark County Board of Revision, Clark County Auditor, and Board of Education of the Springfield City Schools District. Real Property Tax. Stipulated. Board members concur.

2008-V-2324 Independence Local School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Rockside 77 Properties, Ltd. Real Property Tax. Stipulated. Board members concur.

2008-M-2459 Board of Education of the Worthington City Schools v. Franklin County Board of Revision, the Franklin County Auditor, and Matthew C. Cooke. Real Property Tax. Stipulated. Board members concur.

2008-Z-2482 Douglas and Jane Deer v. Clark County Board of Revision, Clark County Auditor, and Board of Education of the Springfield City Schools District. Real Property Tax. Stipulated. Board members concur.

2009-V-321 Michael Flegle v. Franklin County Board of Revision, and the Franklin County Auditor. Real Property Tax. Stipulated. Board members concur.

2009-V-668, 2009-V-785 Richard A. Survoy and Board of Education of the Berea City School District v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Dismissed. Board members concur.

2009-A-683 Daniel Lancry v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2009-V-771 Cipriani Investment Company 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.

2009-M-811 7809 Old Rockside Road (OH), LLC, 7809 Old Rockside Rd., LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Independence City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2009-V-831 Mayfield & Green LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor. Real Property Tax. Dismissed. Board members concur.

2009-K-945 Jack Hadchiti v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Stipulated. Board members concur.

2009-M-1583 Aurora Commerce LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Solon Board of Education. Real Property Tax. Dismissed. Board members concur.

MISCELLANEOUS

2008-V-168 Red & Missy, Inc. v. Richard A. Levin, Tax Commissioner of Ohio. Corporate Franchise Tax. Remand. Board members concur.

2008-M-242 Editorial Marketing, Inc. v. Richard A. Levin, Tax Commissioner of Ohio. Corporate Franchise Tax. Remand. Board members concur.

2008-K-528 Jeffrey D. Howell v. Canton Municipal Board of Appeal and City of Canton Treasurer. Municipal Income Tax. Remand. Board members concur.

2009-T-165 Richard B. & Mary Jane McQuade v. Richard A. Levin, Tax Commissioner of Ohio. School District Income Tax. Remand. Board members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2008-K-35 Board of Education of the South-Western City Schools v. Franklin County Board of Revision, Franklin County Auditor, and THI of Ohio Real Estate Holdings Co., LLC. Real Property Tax. Placing Appeal on Inactive Status.

2008-V-802 thru 2008-V-805 Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Public Square Hotel Company Redevelopment Corp., Cleveland Foundation, Richard Ingrersoll, and Public Square Hotel Co., Ltd. Real Property Tax. Consolidating Appeals.

2008-M-1247 Panther II Transportation, Inc. v. Village of Seville Board of Income Tax Review, and Nassim M. Lynch, Tax Administrator. Real Property Tax. Denying Motion to Strike and Motion for Protective Order.

2009-M-563 Board of Education of the Springfield City Schools v. Clark County Board of Revision, the Clark County Auditor, and Robert Kramer and Judith Kramer. Real Property Tax. Compelling Discovery.

2009-M-1026 thru 2009-M-10302009-M-1032 thru 2009-M-1034 The Mayfield Sand Ridge Club v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the South Euclid-Lyndhurst City School District Board of Education. Real Property Tax. Consolidating Appeals.