OHIO BOARD OF TAX APPEALS

ANNOUNCEMENT OF DECISIONS AND ORDERS

3:00 P.M.

TUESDAY

October 6, 2009

MERIT DOCKET

2005-T-1692 Joann Koenig, Gregory Koenig, Martha Koenig, Kenneth Koenig, Violet Koenig, Jack Koenig, and Christine Koenig v. Village of Botkins Board of Review and Joy Bond, Tax Commissioner for the Village of Botkins. Municipal Income Tax. Affirmed. Board members concur.

2006-H-1212, 2006-H-1213 NBC-USA Housing, Inc. Thirteen v. Franklin County Board of Revision, Franklin County Auditor, and Board of Education of Columbus City School District. Real Property Tax. Value found. Board members concur.

2006-K-1294 WPH Cherry Valley, LLC v. Licking County Board of Revision, Licking County Auditor, and Board of Education of the Granville Exempted Village School District. Real Property Tax. Value found. Ms. Margulies and Mr. Johrendt concur. Mr. Dunlap concurring separately.

2006-A-2178, 2006-A-2179 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Ozre Lodging I LLC. Real Property Tax. Value found. Board members concur.

2008-V-1639 Richard Shirk v. Hardin County Board of Revision and the Hardin County Auditor. Real Property Tax. Value found. Board members concur.

2008-V-2317 Gregory R. Allen and Susan C. Allen v. Hancock County Board of Revision and the Hancock County Auditor. Real Property Tax. Dismissed. Board members concur.

DISMISSALS AND STIPULATIONS

2006-V-1740 Kettering City School District Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor, and GE Capital Franchise Finance Corporation. Real Property Tax. Stipulated. Board members concur.

2007-V-1625 Barb & Pattys Properties LLC v. Lake County Board of Revision, Lake County Auditor, and the Willoughby City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2008-V-178 Rite Royalton-Oh v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the North Royalton City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2008-K-378 Sussex Corners, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Shaker Heights Board of Education. Real Property Tax. Stipulated. Board members concur.

2008-V-475 Empire Place, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Shaker Heights City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2008-V-525 Orangewood Homes Association, Inc. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2008-K-1506 Society National Bank of Cleveland nka KeyBank National Association dba KeyBank (Key Corp) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Parma City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2008-K-1522 Lee Construction Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Heights/University Heights City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2008-V-1738 The Four Cs Partnership v. Geauga County Board of Revision, and the Geauga County Auditor. Real Property Tax. Stipulated. Board members concur.

2008-V-2146 Salisbury Homes, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Heights-University Heights City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2008-K-2148 Lyndhurst Realty, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Heights/University Heights City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2009-V-104, 2009-V-135 Milton Manor, LLC and Board of Education of the Cleveland Heights/University Heights City School District. Real Property Tax. Dismissed. Board members concur.

2009-M-105 Bonnie Realty, LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Cleveland Heights-University Heights City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2009-V-108, 2009-V-134 Loyal Realty, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Heights-University Heights City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2009-M-139 Grandis Properties, LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Lakewood Board of Education. Real Property Tax. Stipulated. Board members concur.

2009-M-140 Grandis Properties, LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Lakewood Board of Education. Real Property Tax. Stipulated. Board members concur.

2009-V-295 Huntington House, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Heights-University Heights City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2009-M-557 Kerwin House, LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Heights/University Heights City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2009-V-558 Ten J, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Heights-University Heights City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2009-M-643 Joseph Nagy v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Dismissed. Board members concur.

2009-M-644 Joseph Nagy v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Stipulated. Board members concur.

2009-T-767 Rhonda Freeman v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2009-T-768 Rhonda Freeman v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2009-K-957 Liberty Crossing LLC v. Delaware County Board of Revision, the Delaware County Auditor, and the Board of Education of the Olentangy Local School District. Real Property Tax. Dismissed. Board members concur.

2009-K-989 Bruegmann Properties, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Board of Education for the Parma City School District. Real Property Tax. Stipulated. Board members concur.

MISCELLANEOUS

2005-V-332 Board of Education of the South-Western City Schools v. Franklin County Board of Revision, the Franklin County Auditor, and M&R Galloway Realty, LLC. Real Property Tax. Certification. Board members concur.

2007-V-1415 Mark Bratslavsky v. Warren County Board of Revision and the Warren County Auditor. Real Property Tax. Certification. Board members concur.

2008-K-1356 A-1 Medical Equipment, Inc. v. Richard A. Levin, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board members concur.

2009-M-406 Stacy Thompson Paving, Inc. v. Richard A. Levin, Tax Commissioner of Ohio. Corporate Franchise Tax. Remand. Board members concur.

2009-M-879, 2009-M-881 Berea City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and 14043 Brookpark, LLC. Real Property Tax. Correcting Entry. Board members concur.

2009-K-2313 Brunswick City School District Board of Education v. Medina County Board of Revision, the Medina County Auditor, and Pride One Stoney Run, LLC. Real Property Tax. Dismissing Appeal as Duplicative. Board members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2008-M-92 BH-OH, LLC v. Lucas County Board of Revision, the Lucas County Auditor, and the Board of Education for Maumee City Schools. Real Property Tax. Retaining Jurisdiction.

2008-K-658 Sterilite Corporation of Ohio v. Stark County Board of Revision, Stark County Auditor, and the Perry Local School District. Real Property Tax. Extending Discovery Period and Directing Board of Revision to Certify a Transcript of Proceedings.

2008-V-1660 thru 2008-V-1668 Westfield Franklin Park Mall LLC v. Lucas County Board of Revision, Lucas County Auditor, and the Board of Education for Washington Local School District. Real Property Tax. Finding Motion to Compel Discovery Moot.

2009-M-505, 2009-M-506 Euclid City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and SDG-Euclid, LLC, an Ohio Limited Liability Company. Real Property Tax. Finding Motion to Compel Discovery Moot.

2009-K-787 R-Roof II, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Berea City School District Board of Education. Real Property Tax. Granting Motion to Compel Discovery.

2009-M-793 Jokel, LLC v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor, and Berea City School District Board of Education. Real Property Tax. Compelling Discovery.

2009-M-867, 2009-M-868 Warrensville Heights Board of Education v. Cuyahoga County Board of Revision the Cuyahoga County Auditor, and the City of Cleveland. Real Property Tax. Compelling Discovery; Consolidating Appeals.

2009-M-895 Board of Education of the Worthington City Schools District v. Franklin County Board of Revision, the Franklin County Auditor, and Platinum Auto Wash, LLC. Real Property Tax. Compelling Discovery.

2009-M-901, 2009-M-903 Warrensville Heights Board of Education v. Cuyahoga County Board of Revision the Cuyahoga County Auditor and Parkway Business Plaza. Real Property Tax. Compelling Discovery.

2009-M-902, 2009-M-904 Warrensville Heights Board of Education v. Cuyahoga County Board of Revision the Cuyahoga County Auditor and Parkway Business Plaza, II. Real Property Tax. Compelling Discovery.

2009-M-921 Euclid City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Depot Land Co., LTD. Real Property Tax. Denying Motion to Extend Discovery; Compelling Discovery.

2009-V-934 Board of Education for the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor, Great City Homes, Inc., and Ronda and Jerry Moore. Real Property Tax. Granting Motion to Compel Discovery in Part, Denying in Part.

2009-M-937 Compass Homes, Inc. v. Delaware County Board of Revision, the Delaware County Auditor, and the Board of Education of the Olentangy Local School District. Real Property Tax. Compelling Discovery.

2009-V-947 Waymond Garland v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Requiring Appellant to Show Cause.

2009-K-1068 Board of Education of the Hilliard City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Tanglewood Park, LLC, et al., (OS Realty IT, LP). Real Property Tax. Granting Motion to Compel Discovery.

2009-K-1069 Board of Education of the Hilliard City Schools v. Franklin County Board of Revision, Franklin County Auditor, and U-STORE IT, L.P. Real Property Tax. Granting Motion to Compel Discovery.

2009-V-1070, 2009-V-1071 Board of Education of the South-Western City Schools v. Franklin County Board of Revision, the Franklin County Auditor, and U-Store-It, LP. Real Property Tax. Granting Motions to Compel.

2009-K-1189 Dimitrios and Maria Tsimpiris v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Granting Motion for Extension of Time to File Transcript.

2009-V-1984 thru 2009-V-2006, 2009-V-2027

Board of Education of the Westerville City Schools, and Board of Education of the Dublin City Schools, and Board of Education of the Columbus City Schools, and Board of Education of the South-Western City Schools, and Board of Education of the Worthington City Schools, and Board of Education of the Bexley City Schools, and Board of Education of the Hamilton Local Schools, F.W. Englefield IV & Benjamin B. Englefield v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Consolidating Appeals.