OHIO BOARD OF TAX APPEALS

2:00 P.M. FRIDAY

March 18, 2005

MERIT DOCKET

2003-T-291 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Michael E. Fazio. Real Property Tax. Value found. Board members concur.

2003-M-1230 John David Fridley v. Columbiana County Board of Revision and the Columbiana County Auditor. Real Property Tax. Value found. Board members concur.

2003-A-1732, 2003-A-1733 New World Communications of Ohio, Inc. and WJW License, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Corporation Franchise Tax. Tax Commissioner affirmed. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2003-G-1835 Lakota Local School District Board of Education v. Butler County Board of Revision, Butler County Auditor, and Fox 75, LLC. Real Property Tax. Value found. Board members concur.

2004-J-377 Latino, LLC v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Remanded with instructions. Board members concur.

2004-A-562 Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Colombo Enterprises, Inc. Real Property Tax. Value found. Board members concur.

2004-A-582, 2004-A-583, 2004-A-584 Brunswick City School District Board of Education v. Medina County Board of Revision, Medina County Auditor, and Hickory Hill Apartments, L.P. Real Property Tax. Value found. Board members concur.

2004-M-647 Isabel Reisser Ungurean v. Coshocton County Board of Revision and the Coshocton County Auditor. Real Property Tax. Value found. Board members concur.

2004-A-772 James MacFadyen v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

2004-A-1011 Andy Breece v. Erie County Board of Revision and Erie County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

2004-A-1073 Dennis P. Orr v. Mahoning County Board of Revision and Mahoning County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

2004-T-1443 Eugene Tareshawty, Trustee, and Elvina Tareshawty, Trustee v. Mahoning County Board of Revision and the Mahoning County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

2005-B-95 Jacobs West St. Clair Ltd. Part. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Remanded with instructions. Board members concur.

 

DISMISSALS AND STIPULATIONS

2003-V-1731 Navistar International Corp. a/k/a International Truck and Engine Corporation v. Clark County Board of Revision, Clark County Auditor, and the Springfield City School District Board of Education. Real Property Tax. Stipulated. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

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. Stipulated. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2004-T-314 Solon Properties, LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Solon Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-M-353 Principal Mutual Insurance Co. v. Franklin County Board of Revision, the Franklin County Auditor and the Worthington City School District Board of Education. Real Property Tax. Stipulated. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2004-M-354 Principal Mutual Insurance Co. v. Franklin County Board of Revision, the Franklin County Auditor and the Worthington City School District Board of Education. Real Property Tax. Stipulated. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2004-M-355 Principal Mutual Insurance Co. v. Franklin County Board of Revision, the Franklin County Auditor and the Worthington City School District Board of Education. Real Property Tax. Stipulated. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2004-T-389 MascoTech, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2004-P-478 Rumpke Recycling, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2004-P-495 Buffalo Molded Plastics, Inc. v. Ashtabula County Board of Revision and the Ashtabula County Auditor. Real Property Tax. Stipulated. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2004-V-779 Atlas Technical Finishes, Inc. v. Lorain County Board of Revision, Lorain County Auditor, and the Firelands School District Board of Education. Real Property Tax. Stipulated. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2004-J-796 Target Corporation v. Summit County Board of Revision, Summit County Auditor, and the Nordonia Hills City School District Board of Education. Real Property Tax. Dismissed. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2004-M-873 Sandusky 250-Perkins LLC v. Erie County Board of Revision, the Erie County Auditor, and Perkins Local Schools. Real Property Tax. Dismissed. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2004-P-906 Shamrock Place, an Ohio LP v. Lake County Board of Revision, Lake County Auditor and the Painesville Board of Education. Real Property Tax. Stipulated. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2004-M-1059 Suman and Lalit Gupta v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Stipulated. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2004-M-1143 Richard A. Gibson v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Dismissed. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2004-V-1175 Karrington of Finneytown, Ltd. v. Hamilton County Board of Revision, Hamilton County Auditor, and the Finneytown School District Board of Education. Real Property Tax. Stipulated. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2004-G-1354 Linda Corney v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Dismissed. Board members concur.

2004-M-1374, 2004-M-1375 Strongsville Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Westwood Farms General Partnership. Real Property Tax. Dismissed. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2004-P-1391 Western Reserve Masonic Community, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Tax Exemption. Dismissed. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2004-V-1401 Cambridge City Schools Board of Education v. Guernsey County Board of Revision, Guernsey County Auditor, and Condor Real Estate Holding Co. Real Property Tax. Dismissed. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2004-P-1403 Board of Education of the Cambridge City Schools v. Guernsey County Board of Revision, Guernsey County Auditor, and Adam R. and Nikole R. Meighen. Real Property Tax. Dismissed. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2004-T-1404 Cambridge City Schools Board of Education v. Guernsey County Board of Revision, Guernsey County Auditor, and James and Gail Cowin. Real Property Tax. Dismissed. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2004-M-1405 Board of Education of Cambridge City Schools v. Guernsey County Board of Revision, the Guernsey County Auditor, and DSD Properties, LLC. Real Property Tax. Dismissed. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2004-J-1410 Cambridge City School District Board of Education v. Guernsey County Board of Revision and Guernsey County Auditor. Real Property Tax. Dismissed. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2004-A-1412 Board of Education of the Cambridge City Schools v. Guernsey County Board of Revision, Guernsey County Auditor, and Bryan P. and Chris A. Stoney. Real Property Tax. Dismissed. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2004-T-1413 Cambridge City Schools Board of Education v. Guernsey County Board of Revision, Guernsey County Auditor, and Joseph Binkiewicz. Real Property Tax. Dismissed. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2004-T-1416 Cambridge City Schools Board of Education v. Guernsey County Board of Revision, Guernsey County Auditor, and Todd & Susan Bennett Properties, LLC. Real Property Tax. Dismissed. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2005-M-112 Masonic Eastern Star Community, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Exemption. Dismissed. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

2005-V-226 Tower East Operating Assoc. L.P. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Shaker Heights Board of Education. Real Property Tax. Dismissed. Ms. Margulies and Mr. Eberhart concur. Ms. Jackson not participating.

 

MISCELLANEOUS

2004-G-827 Licking Heights Local Schools Board of Education v. Licking County Board of Revision, Licking County Auditor, and Patrick Queen. Real Property Tax. Remand. Board members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2004-M-1101 Duke Realty of Ohio v. Hamilton County Board of Revision, the Hamilton County Auditor, and Cincinnati School District Board of Education. Real Property Tax. Granting in part motion to compel.

2004-J-1102, 2004-J-1103 WSL Seasons Retirement Investors III, LLC v. Hamilton County Board of Revision, Hamilton County Auditor and the Indian Hills Board of Education. Real Property Tax. Compelling discovery.

2005-M-178 Board of Education of the Rocky River Schools v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Kensington Club Limited Partnership. Real Property Tax. Requiring BOR to show cause.

2005-V-194, 2005-V-195 Berea City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Hunter's Manor, LLC. Real Property Tax. Consolidated.