OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

 

1:00 P.M.

TUESDAY

October 20, 2009

 

 

 

MERIT DOCKET

 

2007-M-488        Kimbrough Properties LLC v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2007-T-1210       Kimberly A. Suter v. Erie County Board of Revision, Erie County Auditor, and Huron City School District Board of Education.  Real Property Tax.  Value found.  Board members concur.

 

2007-V-1419       Richard, Paula and David Bier v. Erie County Board of Revision and Erie County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2008-V-2079       Board of Education for Toledo Public Schools v. Lucas County Board of Revision, Lucas County Auditor, Oblate Residences, and Vistula Management Company.  Real Property Tax.  Remanded. Ms. Margulies and Mr. Johrendt concur.  Mr. Dunlap concurs separately.

 

2008-V-2081       Board of Education for Washington Public Schools v. Lucas County Board of Revision, Lucas County Auditor, Hope Manor, Inc., and Vistula Management Company.  Real Property Tax.  Remanded. Ms. Margulies and Mr. Johrendt concur.  Mr. Dunlap concurs separately.

 

2008-V-2191       Board of Education for Toledo Public Schools v. Lucas County Board of Revision, Lucas County Auditor, New Town Ltd., and Vistula Management Company.  Real Property Tax.  Remanded. Ms. Margulies and Mr. Johrendt concur.  Mr. Dunlap concurs separately.

 

2008-V-2192       Board of Education for Toledo Public Schools v. Lucas County Board of Revision, Lucas County Auditor, Regina Manor, LLC, and Vistula Management Company.  Real Property Tax.  Remanded. Ms. Margulies and Mr. Johrendt concur.  Mr. Dunlap concurs separately.

 

2008-Z-2548       Daniel H. & M. Elsa Danner v. Greene County Board of Revision and Greene County Auditor.  Real Property Tax CAUV.  Dismissed – Lack of jurisdiction.  Board members concur.

 

 

DISMISSALS AND STIPULATIONS

 

2007-V-304         Wright Cycle Seniors Limited Partnership v. Greene County Board of Revision, and the Greene County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-M-1200      MHD Corporation v. Erie County Board of Revision, the Erie County Auditor, and Sandusky City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-M-1201      MHD Corporation v. Erie County Board of Revision, the Erie County Auditor, and Sandusky City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-K-1324 thru 2007-K-1326           Heatherstone Village Development Corporation v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-V-1621       Northmark Associates, 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.

 

2007-V-1703       Board of Education, Reynoldsburg City School District v. Franklin County Board of Revision, Franklin County Auditor, and Woodview Plaza Associates.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-M-246, 2008-M-247          LWV Properties, LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Parma City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-K-490         John Allen Douglas 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.  Stipulated.  Board members concur.

 

2008-K-541         Walgreen Co. as of 1/1/06 BP Products North America Inc., a Maryland Corporation v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Euclid City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-K-617         Cleveland OH Realty, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-K-2230       Spirit Master Funding IV, LLC v. Montgomery County Board of Revision, the Montgomery County Auditor, and the Dayton School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2009-M-389        Strongsville City School District, Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Siedel Farms Developers, LLC.  Real Property Tax.  Stipulated.  Board members concur.

 

2009-M-646        Cole CK Portfolio VII, LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Maple Heights City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2009-M-1087      Lane City Center Ltd. Part. 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.

 

2009-M-1181      Awale Real Estate, LLC v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2009-M-1393      Beavercreek Elderly, Inc. v. Greene County Board of Revision and the Greene County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2009-V-1604       John E. and Carolyn R. Stevenson v. Lucas County Board of Revision, and the Lucas County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2009-V-1607       William and Rosemarie Viscomi v. Lorain County Board of Revision and the Lorain County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2009-K-1746       Kathryn D. Wease, L. Ruth Stamper v. Greene County Board of Revision and the Greene County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2009-M-1834      Mills Morgan Development v. Greene County Board of Revision and the Greene County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2009-M-1835      Mills Morgan Development v. Greene County Board of Revision and the Greene County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2009-K-2359       Colonial Club Limited Partnership v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2009-V-175         Brunswick City School District Board of Education v. Medina County Board of Revision, Medina County Auditor, and Inland Brunswick Marketplace, LLC.  Real Property Tax.  Denying Motion to Dismiss and Denying Motion for Protective Order.

 

2009-K-393         New Par, dba Verizon Wireless v. Richard A. Levin, Tax Commissioner of Ohio.  Public Utility Personal Property Tax.  Extending Discovery.

 

2009-M-932        Board of Education of the Columbus City Schools v. Franklin County Board of Revision, the Franklin County Auditor, and Kaufmann Executive Drive, LLC.  Real Property Tax.  Compelling Discovery.

 

2009-M-1001, 2009-M-1002, 2009-M-1084   Olmsted Falls Board of Education, et al. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor, and M & B Olmsted LLC, et al.  Real Property Tax.  Compelling Discovery.

 

2009-K-1096       Vincent A. Evers v. Hamilton County Board of Revision and Hamilton County Auditor.  Real Property Tax.  Granting Motion to Compel Discovery.

 

2009-K-1302       Board of Education of the Westerville City Schools v. Franklin County Board of Revision, Franklin County Auditor, and N W Enterprises, LLC.  Real Property Tax.  Extending Discovery Period and Denying as Premature Motion to Compel Discovery.

 

2009-M-1628      Chandelle, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Denying Consolidation.

 

2009-M-1629      Baha Mustafa v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax Personal Liability.  Denying Consolidation.