OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

 

5:00 P.M.

TUESDAY

September 22, 2009

 

 

 

MERIT DOCKET

 

2006-V-1151       Sheffield-Sheffield Lake City School District Board of Education v. Lorain County Board of Revision, the Lorain County Auditor, TWEBB Holdings, LLC, and M&L Properties of Lorain County, LLC.  Real Property Tax.  Value found.  Board members concur.

 

2006-N-2283       WEC 98H-12 LLC v. Licking County Board of Revision, Licking County Auditor, and Board of Education of the Newark City School District.  Real Property Tax.  Value found.  Board members concur.

 

2006-A-2293, 2006-A-2383

                          Credit Suisse Leasing and Board of Education of the Brooklyn City School District v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2006-M-2337      Board of Education of the Westerville City Schools v. Franklin County Board of Revision, the Franklin County Auditor, and Adams Enterprises, LLC.  Real Property Tax.  Value found.  Board members concur.

 

2007-B-236         Liberty Waste Transportation, LLC v. Richard A. Levin, Tax Commissioner of Ohio.  Water Pollution Control Facility.  Tax Commissioner affirmed.  Board members concur.

 

2007-M-422        Board of Education of the South-Western City Schools v. Franklin County Board of Revision, the Franklin County Auditor, and Park Square Associates LLC.  Real Property Tax.  Remanded.  Board members concur.

 

2007-T-432         Southeastern Local School District Board of Education v. Clark County Board of Revision, Clark County Auditor, and Sean R and Robin K. Tehan.  Real Property Tax.  Value found.  Board members concur.

 

2007-M-849        Michael D. Yutzy v. Lake County Board of Revision and the Lake County Auditor.  Real Property Tax.  Dismissed – lack of jurisdiction.  Board members concur.

 

2007-M-1067      Andrea R. Diehl v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Value found.  Mr. Johrendt and Mr. Dunlap concur.  Ms. Margulies dissents, in part.

 

2007-M-1134      4920 Milan Investments, Ltd. v. Erie County Board of Revision, the Erie County Auditor, and the Perkins Local School District Board of Education.  Real Property Tax.  Remanded.  Board members concur.

 

2007-A-1174 thru 2007-A-1176 Donald & Phyllis Nickels Trust v. Erie County Board of Revision and Erie County Auditor.  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-B-1409       Michael F. and Annette H. Kruty v. Erie County Board of Revision and Erie County Auditor.  Real Property Tax.  Remanded.  Board members concur.

 

2007-M-1506      Cora Evelyn Tedrick v. Stark County Board of Revision and the Stark County Auditor.  Real Property Tax.  Value found. Mr. Johrendt and Mr. Dunlap concur.  Ms. Margulies dissents, in part.

 

2007-A-1783       Board of Education for Toledo Public Schools v. Lucas County Board of Revision, Lucas County Auditor, and Morgan Services, Inc.  Real Property Tax.  Value found.  Board members concur.

 

2008-A-38           Donald L. Epstein v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Value found.  Mr. Johrendt and Mr. Dunlap concur.  Ms. Margulies dissents, in part.

 

2008-M-46          Board of Education for Toledo Public Schools v. Lucas County Board of Revision, the Lucas County Auditor, Terry L. Schaich, and Basman Ahmad.  Real Property Tax.  Value found.  Board members concur.

 

2008-Z-85           Clayton Werden & Laura Trust v. Ottawa County Board of Revision, Ottawa County Auditor, and Danbury Local School District Board of Education.  Real Property Tax.  Remanded.  Board members concur.

 

2008-A-1786       Charles Kinzig v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2008-M-2048      Gheorghe Predescu v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2008-V-2074       Springfield City School District Board of Education v. Clark County Board of Revision, Clark County Auditor, and Lawrence and Frayda Beloff.  Real Property Tax.  Remanded.  Board members concur.

 

 

DISMISSALS AND STIPULATIONS

 

2007-V-519         Galion Associates Limited Partnership v. Crawford County Board of Revision, Crawford County Auditor, and the Galion City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

 

2007-K-1239       Marvin Chernin Family LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Metropolitan School District.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-A-1273       Cold Creek Development Co. LTD v. Erie County Board of Revision, Erie County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-K-1303       Mac’s Convenience Stores, LLC, a Delaware Limited Liability Company* As of 1/1/06 Holland Oil Company, an Ohio Corporation v. Summit County Board of Revision, the Summit County Fiscal Officer, and the Copley-Fairlawn City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-K-1304       Mac’s Convenience Stores, LLC, a Delaware Limited Liability Company* As of 1/1/06 Holland Oil Company, an Ohio Corporation v. Summit County Board of Revision, the Summit County Fiscal Officer, and the Copley-Fairlawn City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-K-1307       Mac’s Convenience Stores, LLC, a Delaware Limited Liability Company v. Summit County Board of Revision, the Summit County Fiscal Officer, and the Akron City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-M-1494      Sam’s Real Estate Business Trust v. Allen County Board of Revision and the Allen County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-K-1497       Mac’s Convenience Stores, LLC, a Delaware Limited Liability Company* As of 1/1/06 Holland Oil Company, an Ohio Corporation v. Summit County Board of Revision, the Summit County Fiscal Officer, and the Copley-Fairlawn City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

 

 

2007-M-1631      Aldi, Inc. (Ohio) v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax.  Dismissed.  Board members concur.

 

2008-K-5            Board of Education of the Brooklyn City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and March/Hodge Cleveland Holding Co., LLC.  Real Property Tax.  Dismissed.  Board members concur.

 

2008-V-74           Jackson Local School District Board of Education v. Stark County Board of Revision, the Stark County Auditor, and 6284 Dressler Road LLC.  Real Property Tax.  Dismissed.  Board members concur.

 

2008-K-303         PBC Holdings, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Solon Board of Education. Real Property Tax. Stipulated.  Board members concur.

 

2008-K-399         Richard House v. Hamilton County Board of Revision and Hamilton County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-M-476        Naiman Fairmont, Ltd. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Shaker Heights City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2008-M-526        Franklin Boulevard Nursing Home, Inc. 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.

 

2008-K-1067       Greenberg and Goldberg Partners, LLC, an Ohio limited liability company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Mayfield City School District Board of Education. Real Property Tax.  Stipulated.  Board members concur.

 

 

2008-V-2024       Delight Kernahan v. Lucas County Board of Revision and the Lucas County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2009-V-161         Honeywell International, Inc. v. Richard Levin, Tax Commissioner of Ohio. Personal Property Tax.  Dismissed.  Board members concur.

 

2009-M-494        Sima Libkind v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2009-M-879, 2009-M-880          Berea City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and 14043 Brookpark, LLC.  Real Property Tax.  Dismissed.  Board members concur.

 

2009-K-999         Board of Education of Pickerington Local School District v. Fairfield County Board of Revision, the Fairfield County Auditor, and Anyi Apartments, LLC. Real Property Tax.  Dismissed.  Board members concur.

 

2009-K-1899       Frank T. Price/Frank T. Price III v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Board of Education of Cleveland Municipal School District.  Real Property Tax.  Dismissed.  Board members concur.

 

 

MISCELLANEOUS

 

2006-B-1410       HK New Plan Exchange Property Owner II, LLC v. Hamilton County Board of Revision, Hamilton County Auditor, and Cincinnati School District Board of Education.  Real Property Tax.  Certification.  Board members concur.

 

2008-M-1168      Infinity Resources, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Remand.  Board members concur.

 

2008-A-2336       Danice D. & Kathryn M. Barker v. Clark County Board of Revision and Clark County Auditor.  Real Property Tax.  Correcting Order.  Board members concur.

 

2009-M-238        MB Westchester, LLC v. Butler County Board of Revision and the Butler County Auditor.  Real Property Tax.  Denying Motions to Intervene and Vacate Stipulation.  Board members concur.

 

2009-V-1051       Scher-Cash, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Remand.  Board members concur.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2005-V-1726, 2006-V-99, 2006-H-117 Cleveland Clinic Foundation (Beachwood Family Health and Surgery Center) v. William W. Wilkins, Tax Commissioner of Ohio, and the Beachwood City School District Board of Education; Cleveland Municipal School District Board of Education v. William W. Wilkins, Tax Commissioner of Ohio, and The Cleveland Clinic Foundation (Taussig Cancer Center); Cleveland Municipal School District Board of Education v. William W. Wilkins, Tax Commissioner of Ohio, and Fairview Hospital.  Real Property Tax Exemption.  Revising Scheduling Order.

 

2007-K-308         Metropolitan Fiber Systems of Columbus, MCI WorldCom Network Service, Inc., Brooks Fiber Communications of Ohio, Inc., MCI Metro Access Transmission Services LLC, Metropolitan Fiber Systems of Ohio v. Richard A. Levin, Tax Commissioner of Ohio.  Public Utility Personal Property Tax.  Extending Period for Submission of Case Management Schedule.

 

2008-M-634 thru 2008-M-639    Esam Ali v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Requiring Appellant to Show Cause.

 

2009-V-640         Thomas Terry v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Lakewood City School District Board of Education.  Real Property Tax.  Granting Motion to Compel.

 

2009-K-765         Muller-Hauss-Van Aken Farms, L.P. v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Extending Discovery Period.

 

2009-M-790        Chagrin Outparcel I, LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Orange City School District Board of Education.  Real Property Tax.  Extending Discovery Period.

 

2009-K-808         Dushan D. Morgan and Eva Cernegova v. Medina County Board of Revision and Medina County Auditor.  Real Property Tax.  Extending Discovery Period.

 

2009-K-1100       Muller-Hauss-Van Aken Farms, L.P. v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Extending Discovery Period.