OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

September 9, 2005

MERIT DOCKET

2004-R-440 Ronnie C. and Laurie A. Rector v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.

2004-M-794 Board of Education of the Avon Local School District v. Lorain County Board of Revision, the Lorain County Auditor and Martti and Carole Putkonen. Real Property Tax. Value found. Ms. Margulies, Mr. Eberhart concur; Mr. Dunlap dissents.

2004-K-850 South Euclid-Lyndhurst City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Warner Real Estate, LLC. Real Property Tax. Value found. Board members concur.

2005-A-305 Ryan Investments v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax Penalty Abatement. Tax Commissioner affirmed. Board members concur.

2005-K-712 Shelley Poole v. William W. Wilkins, Tax Commissioner of Ohio. Sales Tax. Dismissed—lack of jurisdiction. Board members concur.

2005-A-802 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Renaissance Center Ltd. Part. Real Property Tax. Dismissed. Board members concur.

DISMISSALS AND STIPULATIONS

2003-P-386 Somerset Point Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Shaker Hts. Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-M-695 Seckler Bldg. & Dev., Inc. v. Ottawa County Board of Revision and the Ottawa County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-M-696 Richard Seckler v. Ottawa County Board of Revision and the Ottawa County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-M-697 Seckler Bldg. & Dev., Inc. v. Ottawa County Board of Revision and the Ottawa County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-M-698 Richard Seckler v. Ottawa County Board of Revision and the Ottawa County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-M-700 Seckler Bldg. & Dev., Inc. v. Ottawa County Board of Revision and the Ottawa County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-M-701 Richard Seckler v. Ottawa County Board of Revision and the Ottawa County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-P-786 Amherst Plaza Limited Partnership v. Lorain County Board of Revision, Lorain County Auditor, and the Amherst Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-R-863 Carol H. Paquay v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-P-897 Ronald E. Ehrbar v. Erie County Board of Revision, and Erie County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-P-898 Ronald E. Ehrbar v. Erie County Board of Revision, and Erie County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-M-1076, 2004-M-1077 Kimco Development of Mentor Inc. and G.C. Acquisitions Corp. v. Lake County Board of Revision, the Lake County Auditor, and Mentor Exempted Village School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-M-1085 B-W Limited v. Montgomery County Board of Revision, the Montgomery County Auditor and the Vandalia School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-P-1135 Concord Investment Co. 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-A-1150 Camtac Corp. v. Lake County Board of Revision, Lake County Auditor, and Willoughby-Eastlake City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2004-A-1153 Board of Education of the Hilliard City School District v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax Exemption. Dismissed. Board members concur.

2004-R-1250 First American Savings Bank, nka Charter One Bank, N.A. v. Stark County Board of Revision, Stark County Auditor, and Canton 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-V-1352, 2004-V-1388 Susa Partnership L.P. v. Mentor Exempted Village District Board of Education v. Lake County Board of Revision, and the Lake County Auditor. Real Property Tax. Stipulated. Board members concur.

2004-A-1452 Alliance Apartments Limited Partnership v. Stark County Board of Revision, Stark County Auditor, and Alliance City Board of Education. Real Property Tax. Dismissed. Board members concur.

2005-A-7 RX Westlake Investors LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Westlake Board of Education. Real Property Tax. Stipulated. Board members concur.

2005-P-153 Morris Laderman v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Lakewood School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2005-M-309 Ohio River Valley Place of Nature v. William W. Wilkins, Tax Commissioner of Ohio. Exemption. Dismissed. Board members concur.

2005-M-547 Belmont Community Hospital v. William W. Wilkins, Tax Commissioner of Ohio. Exemption. Dismissed. Board members concur.

2005-R-584 James Schaeffer v. Clark County Board of Revision and Clark County Auditor. Real Property Tax. Stipulated. Board members concur.

2005-M-860 Berlin Township v. William W. Wilkins, Tax Commissioner of Ohio. Exemption. Dismissed. Board members concur.

2005-A-929 Lakota Local School District Board of Education v. Butler County Board of Revision, Butler County Auditor, and Francis Manor LLC. Real Property Tax. Dismissed. Board members concur.

MISCELLANEOUS

2003-B-764 Simon DeBartolo Group L.P. NKA Simon Property Group L.P. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Richmond Heights Board of Education. Real Property Tax. Certification. Board members concur.

2005-M-181, 2005-M-182 Sunoco, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Use Tax. Remand. Board members concur.

2005-A-529 Honda of America Mfg., Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Sales and Use Tax. Granting Motion to Seal a Portion of the Record. Board members concur.

2005-V-781 Country Club Hills Twin Lakes Neighborhood Assn. v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Exemption. Remand. Board members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2005-R-290, 2005-R-291 Columbus Property Group, LLC v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City Schools Board of Education. Real Property Tax. Consolidating appeals.

2005-K-458 Patricia C. Weller Bressler and Michael J. Bressler v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Tax Penalty Remission. Retaining jurisdiction.

2005-M-556 JRR & R Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District. Real Property Tax. Show cause.