OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY
August 26, 2005
MERIT DOCKET
2004-M-134 Parbro Air, Inc. v. J. Patrick McAndrew, Tax Commissioner of Ohio. Use Tax. Tax Commissioner affirmed. Board members concur.
2004-M-887 Perry Local School District Board of Education v. Stark County Board of Revision, the Stark County Auditor and Bowlus Realty, Ltd. Real Property Tax. Value found. Board members concur.
2004-G-1295, 2004-G-1296 Roselawn Center Limited Partnership v. Montgomery County Board of Revision, Montgomery County Auditor, and Centerville City School District Board of Education. Real Property Tax. Dismissed - lack of jurisdiction. Board members concur.
2005-T-398 David and Nancy Wolf v. Amberley Village Board of Review and the Amberley Village Tax Administrator. Municipal Income Tax. Amberley Village Board of Review affirmed. Board members concur.
DISMISSALS AND STIPULATIONS
2004-T-564 eslie F. Whitten v. Lake County Board of Revision and the Lake County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-R-763, 2004-R-764 Brisben Clearview Townhouses Limited Partnership v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-T-1082 Heron Springs Associates LLC v. Summit County Board of Revision, Summit County Auditor, and the Stow/MNFLS Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-G-1104 Heron Springs Associates LLC v. Summit County Board of Revision, Summit County Auditor, and the Stow/MNFLS Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-G-1196 EQI Financing Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Westlake Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-T-1254 Columbus Properties, L.P., II v. Franklin County Board of Revision, Franklin County Auditor, and the Gahanna-Jefferson Board of Education. Real Property Tax. Dismissed. Board members concur.
2004-T-1290 Westwood Centre Corporate Park Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Westlake Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-B-1384 Mentor Exempted Village School District Board of Education v. Lake County Board of Revision, Lake County Auditor and Motel 6 Operating L.P. Real Property Tax. Dismissed. Board members concur.
2004-A-1386 Mentor Exempted Village School District Board of Education v. Lake County Board of Revision, Lake County Auditor, and Motel 6 Operating L.P. Real Property Tax. Dismissed. Board members concur.
2004-T-1389 Mentor Exempted Village School District Board of Education v. Lake County Board of Revision, Lake County Auditor and Polychem Corporation. Real Property Tax. Dismissed. Board members concur.
2004-T-1418 Marvin Chernin Family LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Shaker Heights Board of Education. Real Property Tax. Stipulated. Board members concur.
2005-B-37 3D Real Estate Partners, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland School District Board of Education. Real Property Tax. Dismissed. Board members concur.
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. Stipulated. Board members concur.
2005-A-416 All Kind Check Cashing, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Dealer in Intangibles Tax. Dismissed. Board members concur.
2005-K-512 Keith A. and Noel P. Brown v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Dismissed. Board members concur.
2005-M-623 Crane Pumps & Systems, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Exemption. Dismissed. Board members concur.
MISCELLANEOUS
2002-M-319 SCM Chemicals, Inc. nka Millennium Inorganic Chemicals v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Certification. Board members concur.
2002-V-1272 Cambridge Commons Ltd. Partnership v. Guernsey County Board of Revision, the Guernsey County Auditor, and the Cambridge City School District. Real Property Tax. Certification. Board members concur.
2003-T-1079 Cin-Jet, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Remand. Board members concur.
2003-B-1450 Funtime, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board members concur.
2003-M-2101 Steven L. and Beatrice W. Rosedale v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Certification. Board members concur.
2004-M-556 SSW Jet, Ltd. v. William W. Wilkins, Tax Commissioner of Ohio. Use Tax. Remand. Board members concur.
2005-M-627 Village of Glenford v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Exemption. Remand. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2005-A-272, 2005-A-273, 2005-A-275 Board of Education for the Orange City School District and Red Lobster Inns of America Inc. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Granting Motion to Compel.
2005-A-340 Society National Bank of Cleveland nka Key Bank National Association, dba Key Bank v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Lakewood Board of Education. Real Property Tax. Compelling Discovery.
2005-A-436 The First Federal Savings Bank, An Ohio Banking Association, nka Charter One Bank, N.A., dba Charter One Bank v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Lakewood Board of Education. Real Property Tax. Compelling Discovery.
2005-P-519 Faik F. Mohammed v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Penalty Remission. Show Cause.