OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

 

3:00 P.M.

TUESDAY

November 3, 2009

 

 

 

MERIT DOCKET

 

2007-K-1505       Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and RVR Enterprises LLC, an Ohio Limited Liability Co.  Real Property Tax.  Value found.  Board members concur.

 

2008-V-1267       Brent Laughman v. Champaign County Board of Revision and the Champaign County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

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.  Real Property Tax.  BOR affirmed.  Board members concur.

 

2009-K-745         Benny Scaglione v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Appeal dismissed.  Board members concur.

 

2009-K-1813       City of Strongsville v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, Strongsville 2007, LLC, and the Strongsville City School District Board of Education.  Real Property Tax.  Vacated and Remanded.  Board members concur.

 

 

 

DISMISSALS AND STIPULATIONS

 

 

2007-M-771        Kerry M. Sullivan v. Cuyahoga County Board of Revision, and the Cuyahoga County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-M-1242 thru 2007-M-1245          American Stone Corporation v. Lorain County Board of Revision, the Lorain County Auditor, and the Amherst City Schools Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-K-1306       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-K-1308       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-K-1309       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-K-1310       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-K-1311       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-K-1333       Aldi, Inc. v. Summit County Board of Revision, the Summit County Fiscal Officer, and the Akron City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-M-1402, 2007-M-1471      Mentor Exempted Village School District Board of Education, and Mentor Heisley Racquet Club v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-V-1493       EWE Warehouse Investments V, Ltd. v. Clinton County Board of Revision, Clinton County Auditor, and the Wilmington City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-V-1572, 2007-V-1573       THF St. Clairsville Development LP v. Belmont County Board of Revision and the Belmont County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-V-29           Canton Towers Ltd. v. Stark County Board of Revision, the Stark County Auditor, and the Canton City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-V-229         Royalton Plaza Limited Partnership 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-591, 2008-K-592, 2008-K-616 Berea City School District Board of Education and Eastland Industrial Properties v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-K-640         Dennis Glidden v. Greene County Board of Revision and Greene County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-K-717         Westlake-East Real Estate Associates LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Westlake City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-K-719         Teal Investments v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Westlake City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-K-720         Teal Investments v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Westlake City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-K-721         Teal Investments v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Westlake City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-K-722         Teal Investments v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Westlake City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-K-723, 2008-K-724           Teal Investments v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Westlake City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2009-M-615        Joanne T. Green v. Lorain County Board of Revision and the Lorain County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2009-V-570         Jackson Manor, 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.  Dismissed.  Board members concur.

 

2009-M-587        Todd A. Turk v. Medina County Board of Revision and the Medina County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2009-M-807        John & Colleen Brezine v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax.  Stipulated.  Board members concur.

 

2009-K-871         Stephen M. Payne v. Montgomery County Board of Revision and the Montgomery County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2009-M-1723      Timothy E. & Victoria F. Edem v. Greene County Board of Revision and the Greene County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2009-M-2166      Middleburg Plaza Enterprises, Ltd. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Berea City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2009-V-2552       BHCM Enterprises, Inc. v. Richard Levin, Tax Commissioner of Ohio.  Corporate Franchise Tax.  Dismissed.  Board members concur.

 

2009-K-2709       Board of Education of the Tallmadge City School District v. Summit County Board of Revision, the Summit County Fiscal Officer, and GE Tallmadge Portfolio LP.  Real Property Tax.  Dismissed.  Board members concur.

 

 

 

 

MISCELLANEOUS

 

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.  Denying Motion for Reconsideration.  Board members concur.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2008-M-64          Board of Education for Maumee Schools v. Lucas County Board of Revision, the Lucas County Auditor, and Riverbend of Maumee, LLC.  Real Property Tax.  Denying Motion to Dismiss as Premature.

 

2009-V-707, 2009-V-708           Lakewood Club Apartments Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Board of Education for the Lakewood City School District.  Real Property Tax.  Extending Discovery Period and Denying as Premature Motion to Compel Discovery.

 

2009-M-770, 2009-M-814          Bishop Richard G. Lennon, Superior of Cleveland LLC and Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals.

 

2009-K-941         Automanage, LLC v. Hamilton County Board of Revision, Hamilton County Auditor, and the Board of Education Sycamore Community School District.  Real Property Tax.  Granting Motion to Compel Discovery.

 

2009-M-1182      Awale Real Estate, LLC v. Franklin County Board of Revision, the Franklin County Auditor, and Board of Education of the Westerville City School District.  Real Property Tax.  Compelling Discovery.

 

2009-M-1525      Achieve Fitness Corp. v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Extending Discovery Period and Requiring Appellant to Provide Authorized Representative.

 

2009-M-2248, 2009-M-2251      Rockport Associates Company Ltd. and Rocky River City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals.

 

2009-V-2431, 2009-V-2432

2009-V-2461, 2009-V-2462       Warrensville Heights School District Board of Education and JLP-Harvard Park, LLC v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals.