OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

May 27, 2005

MERIT DOCKET

2004-P-1230 Mentor Exempted Village School District Board of Education v. Lake County Board of Revision, Lake County Auditor, and Richard C. and Karen J. Sippola. Real Property Tax. Dismissed. Board members concur.

 

DISMISSALS AND STIPULATIONS

2003-V-1384 W & D Oakwood, LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Bedford Falls Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-G-5 Tallmadge Oaks Ltd. v. Summit County Board of Revision, Summit County Auditor, and Tallmadge City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-G-39 Dayton Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor, and Biltmore Ltd. Real Property Tax. Stipulated. Board members concur.

2004-J-112 Per Tax Bill: III Cascade Building 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-J-227, 2004-J-243, 2004-J-244 Waxman Development II, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bedford Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-G-438, 2004-G-450, 2004-G-451 BAPU, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Berea Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-R-530 Super Food Services, Inc. v. Logan County Board of Revision, Logan County Auditor, and Indian Lakes Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-P-616 Ormet Aluminum Mill Products Corp. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board members concur.

2004-P-617 Ormet Primary Aluminum Corporation v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board members concur.

2004-V-635 Abbington Coshocton Corp. v. Coshocton County Board of Revision and the Coshocton County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-M-838 CVIII Associates, an Ohio Limited Partnership v. Summit County Board of Revision, the Summit County Auditor, and Akron City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2004-T-1037 Timothy and Michelle Sobonya v. Lake County Board of Revision, Lake County Auditor, and the Mentor Exempted Village School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-B-1067 Miamisburg City School District Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor and Ashford Dayton, LP. Real Property Tax. Dismissed. Board members concur.

2004-G-1112 DSC, Ltd. v. Erie County Board of Revision, Erie County Auditor, and Perkins Local School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2004-M-1118 PCS Nitrogen Ohio LLP v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board members concur.

2004-T-1119 First Federal Savings & Loan Assn., nka Charter One Bank, N.A., dba Charter One Bank v. Summit County Board of Revision, the Summit County Auditor, and the Akron City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-T-1266 Northlake Hills Cooperative, Inc. v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-V-1275 Patricia Delvillan v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-P-1316, 2004-P-1317 Orange City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Greenway Ohio, Inc. Real Property Tax. Stipulated. Board members concur.

2004-J-1341 James Properties VI LLC v. Franklin County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2004-P-1373 Northern Distributing Co. v. Lucas County Board of Revision, Lucas County Auditor and the Toledo City Schools Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-P-1427Kypros Diacou v. Lucas County Board of Revision, Lucas County Auditor and the Washington Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-R-28 Fairview Park City Schools Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Rocco H. Puzzitiello, Jr., Trustee. Real Property Tax. Stipulated. Board members concur.

2005-T-157 Columbus City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Columbus Compact Corporation. Real Property Tax. Dismissed. Board members concur.

2005-T-158 Columbus City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Columbus Compact Corporation. Real Property Tax. Dismissed. Board members concur.

2005-T-159 Columbus City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Columbus Compact Corporation. Real Property Tax. Dismissed. Board members concur.

2005-T-160 Columbus City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Columbus Compact Corporation. Real Property Tax. Dismissed. Board members concur.

2005-T-161 Columbus City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Columbus Compact Corporation. Real Property Tax. Dismissed. Board members concur.

2005-B-280 Korean American Presbyterian Church v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Tax Exemption. Dismissed. Board members concur.

2005-B-343 Four Seasons Associates v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Beachwood Board of Education. Real Property Tax. Dismissed. Board members concur.

 

MISCELLANEOUS

2002-G-2508, 2002-G-2704 UCAR Carbon Company and Parma City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Certification. Board members concur.

2004-R-266 Strongsville Lodging Assoc. I, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, City of Strongsville, and Strongsville Board of Education. Real Property Tax. Certification. Board members concur.

2004-B-1176 Jonathan and Linda J. Whittaker v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Correcting Order. Board members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2003-R-2152 The Wolstein Group, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Granting motion to withdraw as counsel.

2004-R-196, 2004-R-197, 2004-R-198, 2005-R-348, 2005-R-349, 2005-R-350 General Electric Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and East Cleveland Board of Education. Real Property Tax. Granting in part and denying in part the consolidation of appeals.

2004-A-249 The Wolstein Group, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District. Real Property Tax. Granting request to withdraw as counsel of record and setting briefing schedule.

2004-R-642 R.L.R. Investments, LLC v. Clinton County Board of Revision, Clinton County Auditor, and Wilmington City School District Board of Education. Real Property Tax. Denying motion to compel discovery.

2004-R-1084 Southtown Properties, Inc. v. Montgomery County Board of Revision, Montgomery County Auditor, and Dayton School District Board of Education. Real Property Tax. Denying motion in limine.

2004-M-1361, 2004-M-1370 Painesville Township Local School District Board of Education v. Nye Park Apartments Ltd., An Ohio Ltd. Part. and Lake County Board of Revision and the Lake County Auditor. Real Property Tax. Consolidated.

2005-P-16 John Homenko v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Show cause.

2005-G-85* Clara S. Rubenstein Trust Dtd. 7/2/99 v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Requiring appellant to show cause.

2005-G-119, 2005-G-120* Emmerling Enterprise, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Corporate Franchise Tax. Requiring appellant to show cause.

2005-G-180* Amko America, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Corporate Franchise Tax. Requiring appellant to show cause.

2005-G-183* Avon Trading, Inc. William W. Wilkins, Tax Commissioner of Ohio. Corporate Franchise Tax. Requiring appellant to show cause.

2005-P-259 Miracle Faith Deliverance Ministries, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Tax Exemption. Show cause.

2005-R-279 Roncelli, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Tax. Granting pro hac vice request.

2005-A-419, 2005-A-429, 2005-A-430 The Islander Company, A Limited Partnership and Berea City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidated.

2005-A-420, 2005-A-431, 2005-A-432 The Islander Company, A Limited Partnership and Berea City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidated.

2005-A-510, 2005-A-511 Land Drug Company and Rite Aid of Ohio, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Consolidating appeals for hearing purposes only.

* Issued Previously