OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

 

3:00 P.M.

TUESDAY

September 15, 2009

 

MERIT DOCKET

 

2006-Z-1271, 2007-Z-1635, 2007-Z-1636      NDA Investments, LLC and Strongsville Board of Education and City of Strongsville v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2007-T-306         Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Paul and Kathleen Pearson.  Real Property Tax.  Value found.  Board members concur.

 

2007-V-479         Benesch, Friedlander, Coplan & Aronoff, LLP v. Ohio Department of Job and Family Services.  Ohio Training Tax Credit.  Reversed.  Board members concur.

 

2007-K-654, 2007-K-655           Board of Education of the Olentangy Local Schools v. Delaware County Board of Revision, Delaware County Auditor, and Primas 1200, LLC.  Real Property Tax.  Value found.  Board members concur.

 

2007-K-768         Robin S. Turner v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax. Affirmed.  Board members concur.

 

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

 

 

2007-K-829         George T. and Ruth N. Carroll v. Ottawa County Board of Revision, the Ottawa County Auditor, and the Danbury Local School District Board of Education.  Real Property Tax.  Value found.  Board members concur.

 

2007-K-1008       Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and 3049 West 117th Street, LLC.  Real Property Tax.  Value found.  Board members concur.

 

2007-B-1121       Wilford J. Gleason and Jean M. Gleason v. Erie County Board of Revision, Erie County Auditor and Berlin-Milan Local School District Board of Education.  Real Property Tax.  Value found.  Board members concur.

 

2007-K-1190       Maria E. Matheson Trust v. Erie County Board of Revision and the Erie County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2007-M-1229      Carlisle Township Board of Trustees v. Lorain County Board of Revision, The Lorain County Auditor, and the City of Elyria.  Real Property Tax.  Affirmed.  Board members concur.

 

2007-K-1530       Young & Young, LLC v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Westerville City Schools.  Real Property Tax.  Value found.  Board members concur.

 

2007-M-1610      Raymond Degli v. Lake County Board of Revision and the Lake County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2007-V-1800       Gregory and Julie Sy v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2008-K-145         Norman Rafizadeh v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Remanded.  Board members concur.

 

2008-M-1208      Peter M. Jagielski v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2008-M-1744      Board of Education of the Olentangy Local Schools v. Delaware County Board of Revision, the Delaware County Auditor, and James A. Budden.  Real Property Tax.  Remanded.  Board members concur.

 

2009-Z-291         John Durkee v. Stark County Board of Revision and Stark County Auditor.  Real Property Tax.  Dismissed – lack of jurisdiction.  Board members concur.

 

2009-K-652         D & M Enterprises Inc. v. Richard A. Levin, Tax Commissioner of Ohio. Corporation Franchise Tax. Affirmed.  Board members concur.

 

2009-K-706         Stjepan and Manda Vucic v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2009-K-993         Young & Young LLC v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Westerville City Schools.  Real Property Tax.  Dismissed.  Board members concur.

 

2009-M-1109      AM Door & Supply Company v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Dismissed – lack of jurisdiction.   Board members concur.

 

2009-V-1159       Phil Florence, POA For: Edwin O. Florence and Marian F. Valentine, Trustees v. Clark County Board of Revision, Clark County Auditor, and the Clark-Shawnee Local Schools Board of Education.  Real Property Tax.  Remanded.  Ms. Margulies and Mr. Johrendt concur.  Mr. Dunlap not participating.

 

 

 

 

 

 

 

DISMISSALS AND STIPULATIONS

 

2004-K-1273       National Steelworkers Community Urban Development Company of Canton Two, Inc. v. Stark County Board of Revision, Stark County Auditor, and Canton City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-K-554         MMIII, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Dismissed.  Board members concur.

 

2007-M-1224      Midview Local School District Board of Education v. Lorain County Board of Revision, Lorain County Auditor, and Hunters Crossing Apartments LLC.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-K-1305       Mac’s Convenience Stores LLC v. Summit County Board of Revision, the Summit County Fiscal Officer, and the Barberton City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-M-1486      Philip S. & Jan Mismas v. Lake County Board of Revision, the Lake County Auditor, and Riverside Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-V-1517       6061 LLC v. Lake County Board of Revision, Lake County Auditor, and the Mentor Exempted Village School District Board of Education. Real Property Tax.  Stipulated.  Board members concur.

 

 2007-M-1728     HUB Properties Trust v. Warren County Board of Revision, the Warren County Auditor, and the Kings Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

 

 

 

2008-M-244        Wal-Mart Real Estate Business Trust v. Guernsey County Board of Revision, the Guernsey County Auditor, and the Board of Education of the Rolling Hills Local Schools District.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-K-249         Board of Education of the Columbus City Schools v. Franklin County Board of Revision, the Franklin County Auditor, and Norma L. Miller.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-K-332         Brainard Office LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Orange City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2008-K-333         Brainard Apartments, LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Orange City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2008-M-345        Lakeview Estates Limited Partnership v. Stark County Board of Revision and County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-M-380        Cleveland Federal Savings & Loan AKA Dollar Bank FSB v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-M-570 thru 2008-M-573    Kayo Development Group, LLC v. Montgomery County Board of Revision, and the Montgomery County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-K-697         OfficeMax of North America, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Use Tax.  Dismissed.  Board members concur.

 

2008-V-2258       James M. Burns, Sr. v. Medina County Board of Revision, Medina County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-M-1586 thru 2008-M-1588          Lakota Local School District Board of Education v. Butler County Board of Revision, Butler County Auditor, and BGB Investments, LLC.  Real Property Tax.  Dismissed.  Board members concur.

 

2008-V-1769       Richard A. Wynn, Jr. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-V-1770       Richard A. Wynn, Jr. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-V-1771       Richard A. Wynn, Jr. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2009-M-166        City of Upper Sandusky v. Wyandot County Budget Commission, the Village of Carey, Antrim Township, Crane Township, Crawford Township, Eden Township, Jackson Township, Mifflin Township, Pitt Township, Richland Township, Salem Township, Sycamore Township, and Tymotchee Township.  Budget Commission.  Dismissed.  Board members concur.

 

2009-M-231        Nicholas Dionisopolous 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.

 

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.  Dismissed.  Board members concur.

 

2009-M-435        2228 Jackson Road, LLC v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2009-M-436        Carl Goldstein v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2009-M-437        Lucinda Stevens v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur.

 

2009-V-536         Douglas K. Schmotzer and Colette A. Schmotzer v. Medina County Board of Revision, Medina County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2009-M-637, 2009-M-734          Baldwin Wallace College, et. Al v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Berea City School District Board of Education, et al.  Real Property Tax.  Dismissed.  Board members concur.

 

2009-V-766         Richard L. Reese and Judith D. Reese v. Medina County Board of Revision, Medina County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2009-V-1198       Western Reserve Health Care v. Richard Levin, Tax Commissioner of Ohio. Corporate Franchise Tax.  Dismissed.  Board members concur.

 

2009-V-1418       Paula Messinger v. Franklin County Board of Revision, and the Franklin County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2009-M-1768      Marsha Copher v. Greene County Board of Revision and the Greene County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

 

 

 

 

 

 

 

MISCELLANEOUS

 

2006-A-320         Sonnet Investments, LLC, a California LLC and Circuit City Stores, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Warrensville Heights Board of Education.  Real Property Tax.  Certification.  Board members concur.

 

2007-V-808         Dayton Newspapers, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Property Tax.  Remand.  Board members concur.

 

2009-V-1850       Daniel and Donna Whitmer v. Greene County Board of Revision and the Greene County Auditor.  Real Property Tax.  Dismissing Appeal as Duplicative.  Board members concur.

 

2009-V-1862       Heritage Place, Ltd. v. Morrow County Board of Revision and the Morrow County Auditor.  Real Property Tax.  Dismissing Appeal as Duplicative.  Board members concur.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2003-M-1533, 2004-M-1166, 2005-M-1301   City of Elyria, City of Avon Lake, City of North Ridgeville, Amherst Township, and Lorain County Metropolitan Park District v. Lorain County Budget Commission, et al.  Budget Commission.  Setting Briefing Schedule.

 

2008-M-1257, 2008-M-1482*    National Terminal Apartment LLC and Board of Education for the Cleveland Municipal School District v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals.

 

 

 

 

2009-M-461, 2009-M-464, 2009-M-468         Board of Education of the South Euclid-Lyndhurst City School District v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Greens Nursing & Assisted Living, LLC, and Greens of Lyndhurst II, Inc.  Real Property Tax.  Consolidating Appeals.

 

 

2009-K-482, 2009-K-487, 2009-K-488 The Pepper Pike Club Company and Orange City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Finding Motion Regarding Discovery Moot.

 

2009-M-580        Mayakel Group LLC and Mohmood Abdel v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Lakewood Board of Education.  Real Property Tax.  Compelling Discovery and Denying Motion to Extend.

 

2009-K-769, 2009-K-844, 2009-K-847 Emerick Manor Gomer, LLC, et al. and Warrensville Heights Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Finding Motion to Compel Discovery Moot.

 

2009-K-801         Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and GetGo Partners South.  Real Property Tax.  Granting Motion for Extension of Discovery.

 

2009-K-933         Board of Education of the Columbus City Schools v. Franklin County Board of Revision, the Franklin County Auditor, and Dokari Investments LLC.  Real Property Tax.  Denying Motion to Remand as Premature.

 

2009-V-1604       John E. and Carolyn R. Stevenson v. Lucas County Board of Revision and the Lucas County Auditor.  Real Property Tax.  Denying Motion to Submit Additional Evidence.

 

 

*Previously Issued