OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY
March 11, 2005
MERIT DOCKET
2003-M-289 Raul Caraballo v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Board of Education for the Berea City School District. Real Property Tax. Value found. Board members concur.
2003-B-713 International Paper Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Tax Commissioner affirmed. Board members concur.
2003-J-1440 Shewango Valley High, LLC v. Lorain County Board of Revision, Lorain County Auditor, and the Elyria Board of Education. Real Property Tax. Value found. Board members concur.
2003-V-1459, 2003-V-1473 KE & G Enterprises, LLC v. Lorain County Board of Revision, Lorain County Auditor, and the Elyria City School District Board of Education. Real Property Tax. Value found. Ms. Jackson and Mr. Eberhart concur. Ms. Margulies dissents.
2003-V-2138 George H. Stamaty v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Value found. Board members concur.
2004-J-295 William F. Lowery v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.
2004-J-378 Frank E. Ortolani and Eleonore H. White v. Erie County Board of Revision and Erie County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
2004-T-406 Peter Damico v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
2004-V-434 Jorge Mejia v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
2004-A-452 Daniel W. & Debra A. Dircksen v. Greene County Board of Revision and Greene County Auditor. Real Property Tax CAUV. BOR affirmed. Board members concur.
2004-J-485 Chad Corron and Mary Corron, Trustees v. Ashtabula County Board of Revision and the Ashtabula County Auditor. Real Property Tax. BOR affirmed. Board members concur.
2004-J-856 Lieber Leasing, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Franchise Tax. Dismissed--lack of jurisdiction. Board members concur.
2004-G-864 through 2004-G-868 Trimbach Real Estate v. Montgomery County Board of Revision, Montgomery County Auditor, and Dayton City School District Board of Education. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
2004-A-1074 Dennis P. Orr v. Mahoning County Board of Revision and Mahoning County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
2004-J-1108 Kimco Brunswick Associates v. Medina County Board of Revision, Medina County Auditor, and the Brunswick City School District Board of Education. Real Property Tax. Remanded with instructions. Board members concur.
2004-A-1328 Lease Plan USA, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Board members concur. Dismissed--lack of jurisdiction. Board members concur.
DISMISSALS AND STIPULATIONS
2004-M-94 PPG Industries, Inc. v. Summit County Board of Revision, the Summit County Auditor and the Barberton City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-P-327 Heilind Electronics, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Mayfield Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-M-503 Regency Centers, L.P. v. Franklin County Board of Revision, the Franklin County Auditor, and the Upper Arlington City School District Board of Education. Real Property Tax. Dismissed. Board members concur.
2004-P-659 Manorcare Health Services, Inc. v. Geauga County Board of Revision, Geauga County Auditor, and the Bainbridge Twp-Chagrin EVSD Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-T-773 Kingston Greene Associates v. Butler County Board of Revision and the Butler County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-J-783 Timothy G. McCord and Susan J. McCord v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-P-841 Mary Deenadayalu v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-J-896 Marous Herald LLC v. Lake County Board of Revision, the Lake County Auditor, and Willoughby-Eastlake City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-P-1122 Richard A. Scott v. Montgomery County Board of Revision, Montgomery County Auditor and the Vandalia Butler City Schools Board of Education. Real Property Tax. Dismissed. Board members concur.
2004-V-1320 Jackson Township Board of Trustees v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Exemption. Dismissed. Board members concur.
MISCELLANEOUS
2003-B-464 Brown-Graves Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Certification. Board members concur.
2004-G-523 Roberts Development Corporation v. Clinton County Board of Revision, Clinton County Auditor, and Wilmington City School District Board of Education. Real Property Tax. Dismissing the Board of Education's cross-appeal. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2004-V-721 Anthony A. Dattilo v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Granting motion to compel and continuing previously scheduled hearing.
2005-A-193, 2005-A-209, 2005-A-210 Avalon Precision Castings Co. and Board of Education for the Berea City School District v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidated.