OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY
October 15, 2004
MERIT DOCKET
2004-V-272, 2004-V-273, 2004-V-289 Cleveland Municipal School District Board of Education and Heritage Capital, LLC v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Remanded with instructions. Board members concur.
2004-A-443 Continental Leasing, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board members concur.
2004-M-722, 2004-M-723 John & Cheryl J. Swallow v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
DISMISSALS AND STIPULATIONS
2003-T-1073 KMC Telecom III, Inc. nka KMC Telecom III, LLC v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board members concur.
2003-M-1514, 2002-M-1559 Cedar Center, Ltd. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Heights/University Heights Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-R-1538 Realmark Fountains, LLC v. Butler County Board of Revision, Butler County Auditor, and Lakota School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-G-1540 Maumee City Schools Board of Education v. Lucas County Board of Revision, Lucas County Auditor, and C.S.B. Investors, Inc. Real Property Tax. Stipulated. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.
2003-T-1863 Dayton Gettysburg, Inc. v. Montgomery County Board of Revision, the Montgomery County Auditor, and Dayton School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-M-1948 through 2003-M-2032 Vienna Woods Townhomes Limited Partnership v. Stark County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2003-T-2078 Cincinnati School District Board of Education v. Hamilton County Board of Revision, the Hamilton County Auditor, and St. Xavier High School, Inc. Real Property Tax. Stipulated. Board members concur.
2003-T-2079 Cincinnati School District Board of Education v. Hamilton County Board of Revision, the Hamilton County Auditor, and Allright Realty Co. Real Property Tax. Stipulated. Board members concur.
2003-V-2096 George R. and Lois I. Henkle v. Montgomery County Board of Revision, Montgomery County Auditor, and the Miamisburg City School District Board of Education. Real Property Tax. Dismissed. Board members concur.
2004-T-114, 2004-T-115 700 Prospect Corporation and United Church of Christ Hotel Venture L.L.C. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-J-158 Mamoudou Diallo v. Franklin County Board of Revision, Franklin County Auditor, and the Columbus School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-B-668 Bath Local School District Board of Education v. Allen County Board of Revision, Allen County Auditor and R & C Real Estate Investments, Inc. Real Property Tax. Dismissed. Board members concur.
2004-B-702 Board of Park Commissioners, Lake Metro Parks v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax Exemption. Dismissed. Board members concur.
2004-M-765 Frances C. Rose v. Lake County Board of Revision, the Lake County Auditor and Mentor Exempted School District Board of Education. Real Property Tax. Dismissed. Board members concur.
MISCELLANEOUS
2003-K-569, 2003-K-572 General Electric Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Air Pollution Control Certificate. Remand. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2003-B-1450, 2003-B-1454 Funtime, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Staying further proceedings.
2004-V-71, 2004-V-80, 2004-V-81, 2004-V-127, 2004-V-129 Board of Education of the Orange City School District and PAH-Beachwood I, LLC v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor and WC Beachwood, LLC. Real Property Tax. Granting motion to intervene.
2004-A-435 Berea Square Co., LLC & CCAG Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Board of Education for the Berea City School District. Real Property Tax. Compelling discovery.
2004-J-472 Timothy J. Genshock, Trust v. Portage County Board of Revision and Portage County Auditor. Real Property Tax. Requiring appellant to show cause.
2004-R-590 through 2004-R-598 Streetsboro City School District Board of Education v. Portage County Board of Revision, Portage County Auditor, and Boulder Creek Limited Partnership. Real Property Tax. Denying the appellee's motion to stay discovery.
2004-R-676 Chittaranjan and Nisha Jain v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Requiring appellants to show cause.
2004-R-731 Kathryn L. Flatter v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax - School District. Requiring appellant to show cause.
2004-G-912* Painesville Township Local School District Board of Education v. Lake County Board of Revision, the Lake County Auditor, and Lake Erie Shores Development, LLC. Real Property Tax. Requiring appellant to show cause.
2004-A-920 Richard & Helynn Bill v. Ottawa County Board of Revision and Ottawa County Auditor. Real Property Tax. Requiring appellants to show cause.
2004-M-921* Painesville Township Local School District Board of Education v. Lake County Board of Revision, the Lake County Auditor, and Little Mountain Homes, Inc. Real Property Tax. Requiring appellant to show cause.
2004-R-1016* Painesville Township Local School District Board of Education v. Lake County Board of Revision, the Lake County Auditor, and Joseph and Sara Lee Cali. Real Property Tax. Requiring appellant to show cause.
2004-T-1017 Mentor Exempted Village School District Board of Education v. Lake County Board of Revision, the Lake County Auditor, and Nestegg, LLC. Real Property Tax. Requiring appellant to show cause.
2004-A-1018* Mentor Exempted Village School District Board of Education v. Lake County Board of Revision, the Lake County Auditor, and North Coast Fund (Al, Robert & John Zappitelli). Real Property Tax. Requiring appellant to show cause.
2004-G-1031* Painesville Township Local School District Board of Education v. Lake County Board of Revision, the Lake County Auditor, and Cali Woods, Inc. Real Property Tax. Requiring appellant to show cause.
* Issued Previously