OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

 

5:00 P.M.

TUESDAY

October 13, 2009

 

 

 

MERIT DOCKET

 

2006-Z-1338       Kohl’s Department Stores, Inc. v. Wood County Board of Revision and Wood County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2006-M-1421      North Royalton City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Riser Foods Company.  Real Property Tax.  Value found.  Board members concur.

 

2007-T-84           Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Kish & McMahon Properties, LLC.  Real Property Tax.  Value found.  Board members concur.

 

2007-M-207        Board of Education of the Dublin City Schools v. Franklin County Board of Revision, the Franklin County Auditor, and Brandway, Ltd.  Real Property Tax.  Value found.  Board members concur.

 

2007-Z-501 thru 2007-Z-503      Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Stephanie & Robert Toitch.  Real Property Tax.  Value found.  Board members concur.

 

2007-H-1680       Board of Education for Toledo Public Schools v. Lucas County Board of Revision, Lucas County Auditor, and Diamond Plaza, LLC.  Real Property Tax.  Value found. Board members concur.

 

2008-A-44           Deborah B. Harton v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2008-T-2070       Nickel & Company, LLC v. Montgomery County Board of Revision, the Montgomery County Auditor, and Centerville City School District Board of Education.  Real Property Tax.  Dismissed – Lack of Jurisdiction.  Board members concur.

 

2009-M-747        Craig K. Tuthill v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax.  Dismissed – Lack of Jurisdiction.  Board members concur.

 

2009-V-1146       Endurance LLC v. Seneca County Board of Revision and the Seneca County Auditor. Real Property Tax.  Dismissed.  Board members concur.

 

2009-M-1791      Brian Wilhelm v. Greene County Board of Revision and the Greene County Auditor. Real Property Tax.  Dismissed.  Board members concur.

 

 

DISMISSALS AND STIPULATIONS

 

2006-K-1832       AERC 11, a Delaware limited liability company v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Bedford Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-M-1123      Ohio House, LLC, Trustee 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.

 

2008-K-62           Board of Education for Washington Local Schools v. Lucas County Board of Revision, the Lucas County Auditor, and Suder-Benore Co.  Real Property Tax.  Dismissed.  Board members concur.

 

 

2008-K-341         Garland Real Properties, Inc. and as of January 1, 2006 East 91st Development LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-M-536, 2008-M-537          Ton Nguyen and Hoa Duong v. Montgomery County Board of Revision, and the Montgomery County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-K-582         Canton City School District Board of Education v. Stark County Board of Revision, Stark County Auditor, and National Steelworkers Community Urban Development Company of Canton Two, Inc.  Real Property Tax.  Dismissed.  Board members concur.

 

2008-K-583         Canton City School District Board of Education v. Stark County Board of Revision, Stark County Auditor, and National Steelworkers Oldtimers Community Urban Redevelopment Company.  Real Property Tax.  Dismissed.  Board members concur.

 

2008-K-584         Canton City School District Board of Education v. Stark County Board of Revision, Stark County Auditor, and MMIII, Inc.   Real Property Tax.  Dismissed.  Board members concur.

 

2008-K-661         Vahid G. Hagee v. Delaware County Board of Revision, the Delaware County Auditor, and the Board of Education of the Olentangy City School District.  Real Property Tax.  Dismissed.  Board members concur.

 

2008-M-678        Randall Lee O’Brien v. Washington County Board of Revision and the Washington County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2008-K-757         Westlake Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Westchester Village Development, LLC.  Real Property Tax.  Dismissed.  Board members concur.

 

2008-M-2506, 2008-M-2507      Valley Tech Center, An Ohio General Partnership v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cuyahoga Heights Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2009-K-390         Strongsville City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Pearl Drake, LLC.  Real Property Tax.  Stipulated.  Board members concur.

 

2009-K-616         James L. Stewart v. Medina County Board of Revision and Medina County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2009-V-645         Beckowitz, Ltd. v. Ottawa County Board of Revision and the Ottawa County Auditor. Real Property Tax.  Dismissed.  Board members concur.

 

2009-K-1007       Premwattana Pornsawat 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-M-1347      Greene County Career Center v. Greene County Board of Revision, Greene County Auditor, and Goecke Enterprises, Inc.  Real Property Tax.  Dismissed.  Board members concur.

 

2009-M-1348      Greene County Career Center v. Greene County Board of Revision, Greene County Auditor, and Sterling Green Investments, LLC.  Real Property Tax.  Dismissed.  Board members concur.

 

2009-M-1349      Greene County Career Center v. Greene County Board of Revision, Greene County Auditor, and JMZ Investments, LLC.  Real Property Tax.  Dismissed.  Board members concur.

 

2009-M-1350      Greene County Career Center v. Greene County Board of Revision, Greene County Auditor, and Nationwide DG Investment Corp.  Real Property Tax.  Dismissed.  Board members concur.

 

2009-M-1351      Greene County Career Center v. Greene County Board of Revision, Greene County Auditor, and Mills Morgan Properties. Real Property Tax. Dismissed.  Board members concur.

 

2009-M-1352      Greene County Career Center v. Greene County Board of Revision, Greene County Auditor, and Mills Morgan Properties. Real Property Tax. Dismissed.  Board members concur.

 

2009-M-1353      Greene County Career Center v. Greene County Board of Revision, Greene County Auditor, and Anil Jain.  Real Property Tax.  Dismissed.  Board members concur.

 

2009-M-1354      Greene County Career Center v. Greene County Board of Revision, Greene County Auditor, and Albion International Bellbrook, LLC. Real Property Tax.  Dismissed.  Board members concur.

 

2009-M-1355      Greene County Career Center v. Greene County Board of Revision, Greene County Auditor, and Rajesh K. Soin, Tr.  Real Property Tax.  Dismissed.  Board members concur.

 

2009-M-1356      Greene County Career Center v. Greene County Board of Revision, Greene County Auditor, and JMD Development.  Real Property Tax.  Dismissed.  Board members concur.

 

2009-M-1357      Greene County Career Center v. Greene County Board of Revision, Greene County Auditor, and BCGolf Limited Partnership.  Real Property Tax.  Dismissed.  Board members concur.

 

2009-M-1523      Greene County Career Center v. Greene County Board of Revision, Greene County Auditor, and Timothy P. & Jill M. Jennewine.  Real Property Tax.  Dismissed.  Board members concur.

 

2009-M-1524      Greene County Career Center v. Greene County Board of Revision, Greene County Auditor, and Scheve Family Trust.  Real Property Tax.  Dismissed.  Board members concur.

 

2009-K-1670       J.C. Penney Properties, Inc. v. Clermont County Board of Revision, the Clermont County Auditor, and the Board of Education of the West Clermont Local School District.  Real Property Tax.  Dismissed.  Board members concur.

 

2009-M-1769      Peter B. & Carmen M. Nelson v. Greene County Board of Revision and the Greene County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2009-M-1967      Cincinnati School District Board of Education v. Hamilton County Board of Revision, the Hamilton County Auditor, and 4th and Walnut Center, LLC.  Real Property Tax.  Stipulated.  Board members concur.

 

 

MISCELLANEOUS

 

2007-M-1605      Board of Education for the Willoughby-Eastlake City School District v. Lake County Board of Revision, the Lake County Auditor, and Martin Kaufman.  Real Property Tax.  Denying Motion for Reconsideration.  Board members concur.

 

2007-V-1800       Gregory and Julie Sy v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Denying Appellant’s Motion for Reconsideration.  Board members concur.

 

2009-V-1235       Summa Health System v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Remand.  Board members concur.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2007-K-859, 2008-K-2087*       Akron Centre Plaza Limited Liability Company v. Summit County Board of Revision, Summit County Fiscal Officer, and the Akron City School District Board of Education and Akron Centre Plaza Limited Liability Company v. Summit County Board of Revision, Summit County Fiscal Officer, and the Akron City School District Board of Education.  Real Property Tax.  Unconsolidating Appeals and Scheduling BTA No. 2007-K-859 for Hearing.

 

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

 

 

 

*Previously issued