OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

October 8, 2004

 

MERIT DOCKET

2002-G-2562 Strongsville Board of Education v. Thomas M. Zaino, Tax Commissioner of Ohio, and The Salvation Army. Real Property Tax Exemption. Tax Commissioner reversed. Remanded with instructions. Board members concur.

2003-R-1172 Hubbard Exempted Village School District Board of Education v. Trumbull County Board of Revision, Trumbull County Auditor, and Lighting Products, Inc. Real Property Tax. Value found. Board members concur.

 

DISMISSALS AND STIPULATIONS

2003-G-17 Hoffman Properties v. Medina County Board of Revision, and Medina County Auditor. Real Property Tax. Dismissed. Board members concur.

2003-B-438 The Ohio Bell Telephone Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-G-868 Kerr Lakeside, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Euclid Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-J-1034 Mayfield City District School Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Alvin I. Krenzler. Real Property Tax. Stipulated. Board members concur.

2003-B-1090, 2003-B-1091 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2003-G-1313 Winchester, an Ohio Limited Partnership v. Lake County Board of Revision, Lake County Auditor, and the Willoughby-Eastlake City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-B-1317 Lincoln Place Limited Partnership Number Two v. Columbiana County Board of Revision, Columbiana County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-M-1352 Akron Thermal Limited Partnership v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Excise Tax. Dismissed. Board members concur.

2003-B-1362 SMJ Growth Corp. v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2003-B-1363 SMJ Growth Corp. v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2003-B-1364 SMJ Growth Corp. v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2003-M-1468 Regency Centers, L.P. v. Hamilton County Board of Revision, the Hamilton County Auditor and Cincinnati School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-P-1539 Milkmart Property II, LLC v. Hamilton County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2003-P-1613, 2003-P-1622 Glick Properties, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Parma City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-V-1760 Chardon Hills Apartments v. Geauga County Board of Revision, Geauga County Auditor, and the Chardon Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-V-1781 RCP Mayfield LLC v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2003-B-1788 Duke Realty Limited Partnership (Duke-Weeks Realty Corp.) v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2003-T-1798 Lee Construction Co. 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.

2003-T-1889 Indian Trace Limited Partnership v. Butler County Board of Revision and the Butler County Auditor. Real Property Tax. Stipulated. Board members concur.

2003-R-1930 Maritime Building Realty Holding Trust v. Lucas County Board of Revision, Lucas County Auditor, and Toledo City School District Board of Education. Real Property Tax. Stipulated. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson, not participating.

2003-A-2071 CVS Hilliard OH, Inc. v. Franklin County Board of Revision, Franklin County Auditor, and Board of Education of the Hilliard City School District. Real Property Tax. Dismissed. Board members concur.

2003-A-2080 CL & AM Israel Building Fund/City Wide Development Corp. v. Montgomery County Board of Revision, Montgomery County Auditor, and Dayton City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2003-G-2095 Acky-Akron Ltd. Partnership v. Summit County Board of Revision, Summit County Auditor, and Akron City Board of Education. Real Property Tax. Stipulated. Board members concur.

2003-A-2100 Miller Investments Co. v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Dublin City School District. Real Property Tax. Dismissed. Board members concur.

2003-B-2105 Helen Marchetta, Trustee v. Summit County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2003-B-2173 Candlewood Cleveland, OH-North Olmsted, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and North Olmsted City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-B-55 Twinsburg Banking Co. (Firstmerit Bank, NA) v. Summit County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2004-J-60 First Merit Bank NA v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-A-88 Ventas Realty, Limited Partnership and Kindred Nursing Centers East, LLC v. Summit County Board of Revision, Summit County Auditor, and Akron City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

 

2004-G-102 SDA Hospitality, Inc. v. Summit County Board of Revision, Summit County Auditor, and Hudson City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2004-R-212 Garmar Properties v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Solon Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-V-226 Erico Products, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Solon City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-A-235 Drake Construction Co., Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Warrensville Heights Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-A-245 Drake Development Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Warrensville Heights Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-M-321 Abbot Foods, Inc. v. Franklin County Board of Revision, Franklin County Auditor, and Board of Education of the Columbus City School District. Real Property Tax. Dismissed. Board members concur.

 

MISCELLANEOUS

2003-A-876 Zion Evangelical Lutheran Church v. Thomas M. Zaino [William W. Wilkins], Tax Commissioner of Ohio. Real Property Tax Exemption. Certification. Board members concur.

2003-P-1578 Developers Diversified Realty Co. v. Summit County Board of Revision, Summit County Auditor and the Stow-Munroe Falls City School District Board of Education. Real Property Tax. Correcting entry. Board members concur.

2003-R-2130 Pickerington Local School District Board of Education v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax Exemption. Remand. Board members concur.

2004-V-333 Dotty L. Hill v. William W. Wilkins, Tax Commissioner of Ohio. Sales Tax. Remand. Board members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2002-A-1925, 2002-A-2019, 2004-A-843, 2004-A-851 Seven Seventeen HB Philadelphia No. 2 and Board of Education of the Columbus City School District v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Consolidating appeals.

2003-R-1016 Reynoldsburg City School District Board of Education v. Fairfield County Board of Revision, Fairfield County Auditor, and NOCA Retail Development, LLC. Real Property Tax. Granting motion to withdraw as counsel.

2003-R-1017 Reynoldsburg City School District Board of Education v. Fairfield County Board of Revision, Fairfield County Auditor, and NOCA Retail Development, LLC. Real Property Tax. Granting motion to withdraw as counsel.

2003-R-1018 Reynoldsburg City School District Board of Education v. Fairfield County Board of Revision, Fairfield County Auditor, and NOCA Retail Development, LLC. Real Property Tax. Granting motion to withdraw as counsel.

2003-R-1019 Reynoldsburg City School District Board of Education v. Fairfield County Board of Revision, Fairfield County Auditor, and NOCA Retail Development, LLC. Real Property Tax. Granting motion to withdraw as counsel.

2003-R-1020 Reynoldsburg City School District Board of Education v. Fairfield County Board of Revision, Fairfield County Auditor, and NOCA Retail Development, LLC. Real Property Tax. Granting motion to withdraw as counsel.

2004-R-20, 2004-R-26 Akron City School District Board of Education v. Summit County Board of Revision, Summit County Auditor, and First National Bank of Akron. Real Property Tax. Consolidating appeals for hearing purposes.

2004-K-813 Columbia Gas Transmission Corporation v. William W. Wilkins, Tax Commissioner of Ohio. Public Utility Personal Property Tax. Staying further proceedings.

2004-P-923 through 2004-P-1009 Leasetec Corporation v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Consolidating appeals.