OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY
July 15, 2005
MERIT DOCKET
2002-R-1929 South-Western City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Meijer, Inc./Meijer Stores LP. Real Property Tax. Value found. Board members concur.
2003-V-373 Fred T. Miller, dba Miller Lumber Co. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Tax Commissioner affirmed in part, reversed in part, and remanded in part. Board members concur.
2003-T-913 Wal-Mart Real Estate Business Trust v. Fulton County Board of Revision and Fulton County Auditor. Real Property Tax. Value found. Board members concur.
2003-A-1204 Meijer Stores Limited Partnership v. Wood County Board of Revision and Wood County Auditor. Real Property Tax. Value found. Board members concur.
2003-R-1430 Board of Education of the Hilliard City School District v. Franklin County Board of Revision, Franklin County Auditor, and Mulberry Apartments of Hilliard, Ltd. Real Property Tax. Value found. Ms. Margulies and Mr. Eberhart concur. Mr. Dunlap dissents.
2004-B-807 Jack L. and Marlene Pemberton v. Lawrence County Board of Revision and Lawrence County Auditor. Real Property Tax. Value found. Board members concur.
2004-A-888 Canton City School District Board of Education v. Stark County Board of Revision, Stark County Auditor, and GS Realty, Ltd. Real Property Tax. Value found. Board members concur.
2004-A-1086, 2004-A-1087 Joyce Cahaan v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Hilliard City Schools District. Real Property Tax. Value found. Board members concur.
DISMISSALS AND STIPULATIONS
2004-B-149 WXI/MCN Commercial Real Estate Ltd. Partnership v. Montgomery County Board of Revision, Montgomery County Auditor, and Dayton City School District Board of Education. Real Property Tax. Dismissed. Board members concur.
2004-A-320 Ben Hale Jr., Tr., et al. and Kohl's Department Store, Inc. v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Westerville City Schools District. Real Property Tax. Stipulated. Board members concur.
2004-J-493 Lima Nominee LP v. Allen County Board of Revision, Allen County Auditor, and the Elida Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-V-568 Boyle Jeffersonville LLC v. Fayette County Board of Revision and the Fayette County Auditor. Real Property Tax. Dismissed. Board members concur.
2004-A-1024 First States Investors 2550A LLC and KeyBank National Association successor to lessee Society National Bank and Ameritrust v. Lake County Board of Revision, Lake County Auditor, and Mentor Exempted Village School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-M-1272 Kopf-Newton Venture I v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Westlake Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-A-1358, 2004-A-1363 Mentor Exempted Village School District Board of Education and Edens & Avant Holdings LLC v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Stipulated. Board members concur.
2005-A-29 New Boston Board of Education v. Scioto County Board of Revision, Scioto County Auditor, and J & G Partnership, Ltd. Real Property Tax. Dismissed. Board members concur.
2005-P-49 Board of Education of the Columbus City School District v. Franklin County Board of Revision, Franklin County Auditor and Boulevard Inn LLC. Real Property Tax. Dismissed. Board members concur.
2005-B-53 Fairview Park City Schools Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Lawn Village, Inc. Real Property Tax. Dismissed. Board members concur.
MISCELLANEOUS
1999-G-1401 Alcoa, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Certification. Board members concur.
2004-J-1072 Sygma Network of Ohio v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board members concur.
2005-P-3 Central National Bank of Cambridge v. Guernsey County Board of Revision, Guernsey County Auditor, and the Cambridge City School District Board of Education. Real Property Tax. Remand. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2003-K-1876* Columbia Gas Transmission Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Personal Property Tax. Terminating temporary seal.
2004-T-318* 1124 Bolivar Garage Parking, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Denying continuance request.
2004-T-857 Wilford and Jean Gleason v. Erie County Board of Revision and the Erie County Auditor. Real Property Tax. Approving hearing waiver and scheduling briefs.
2005-V-194, 2005-V-195, 2005-V-263, 2005-V-266 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. Granting board of education's motion to compel and denying property owner's motion to compel.
2005-A-262 Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Appellee 21 East State Street Limited Partnership. Real Property Tax. Denying motion to extend discovery period.
2005-A-262 Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Appellee 21 East State Street Limited Partnership. Real Property Tax. Denying motion to compel.
2005-A-401, 2005-A-405 CP-Snow Properties, LLC and Berea City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Granting motion to consolidate and denying motion to quash and motion for protective order.
2005-A-402, 2005-A-406, 2005-A-407, 2005-A-411 CP-Cleveland Holdings, LLC and Berea City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Denying motion to quash and motion for protective order.
2005-M-587, 2005-M-588 James A. & Charlotte S. Long, Trustees v. Champaign County Board of Revision, the Champaign County Auditor, and the Mechanicsburg Exempted Village School District Board of Education and Triad Local School District Board of Education. Real Property Tax. Requiring appellants to show cause.
2005-A-640 William A. Tracy v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Requiring appellant to show cause.
* Issued Previously