OHIO BOARD OF TAX APPEALS
12:00 P.M. THURSDAY
June 30, 2005
MERIT DOCKET
2003-A-1183, 2003-A-1184, 2003-A-2107, 2003-A-2108 David W. Swetland Building Co., Ltd./David W. Swetland v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Value found. Board members concur.
2003-B-1254 The Iams Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Tax Commissioner reversed. Board members concur.
2004-K-566, 2004-K-567 ALLTEL Ohio, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Western Reserve Telephone Company v. William W. Wilkins, Tax Commissioner of Ohio. Public Utility Personal Property Tax. Dismissed--lack of jurisdiction. Board members concur.
2004-K-601 Streetsboro City School District Board of Education v. Portage County Board of Revision, Portage County Auditor and Park View Federal Savings Bank. Real Property Tax. Value found. Board members concur.
DISMISSALS AND STIPULATIONS
2004-A-683 Meijer Stores Limited Partnership v. Allen County Board of Revision, Allen County Auditor, and the Elida Local School District Board of Education. Real Property Tax. Dismissed. Board members concur.
2004-A-793 Board of Education of the Elyria City School District v. Lorain County Board of Revision, Lorain County Auditor, and Midway Plaza Company. Real Property Tax. Stipulated. Board members concur.
2004-P-1025 Carriage Court of Kenwood LLC v. Hamilton County Board of Revision, Hamilton County Auditor, and the Deer Park City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-B-1080 HS Land Associates, LLC v. Summit County Board of Revision, Summit County Auditor, and the 56 Stow City Stow MNFLS School District Board of Education. Real Property Tax. Dismissed. Board members concur.
2004-P-1264 Wal Mart Real Estate Business Trust v. Sandusky County Board of Revision and the Sandusky County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-M-1265 Thomas L. Jacobs v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Warrensville Heights Board of Education. Real Property Tax. Stipulated. Board members concur.
2005-J-52 Ashland Manor Ltd. v. Lucas County Board of Revision, Lucas County Auditor, and the Board of Education of the Toledo Public Schools. Real Property Tax. Stipulated. Board members concur.
2005-P-108, 2005-P-109 Harborview Investments, Ltd. 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.
2005-V-184 King of Kings Lutheran Church v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Exemption. Dismissed. Board members concur.
MISCELLANEOUS
1996-P-429 Westnovtek Corporation v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Certification. Board members concur.
2002-V-2168, 2002-V-2172, 2002-V-2398, 2002-V-2399 Cleveland Municipal School District Board of Education and Royal Financing v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Certification. Board members concur.
2002-J-2341, 2002-J-2342, 2002-J-2343 Benton Columbus Partners, LP v. Franklin County Board of Revision, Franklin County Auditor, and the Columbus City School District Board of Education. Real Property Tax. Certification. Board members concur.
2003-B-1454 Funtime, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board members concur.
2004-K-218, 2004-K-274 Broadwing Telecommunications, Inc. v. J. Patrick McAndrew, Tax Commissioner of Ohio. Broadwing Communications Services, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Public Utility Personal Property Tax. Remand. Board members concur.
2004-M-1101 Duke Realty, Ohio v. Hamilton County Board of Revision, the Hamilton County Auditor, and the Cincinnati School District Board of Education. Real Property Tax. Granting motion for sanctions. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2002-P-170, 2002-P-171, 2002-P-172 Carroll E. Newman, Adams County Auditor v. Thomas M. Zaino, Tax Commissioner of Ohio, Cincinnati Gas and Electric Company, Columbus Southern Power Company and Dayton Power and Light Company. Thermal Efficiency Exemption. Extending response time.