OHIO BOARD OF TAX APPEALS

 

12:00 P.M.                                                                    FRIDAY

                                                                                    October 21, 2005

 

 

 

MERIT DOCKET

 

2003-A-1151       LAGF Associates-South, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Independence Board of Education.  Real Property Tax.  Value found.  Board members concur.

 

2003-K-1390       Degussa Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio.  Air Pollution Control Certificate.  Tax Commissioner affirmed.  Board members concur.

 

2003-B-2039       Raintree Golf, LLC v. Summit County Board of Revision and Summit County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2003-B-2040       Raintree Golf, LLC v. Summit County Board of Revision and Summit County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2004-G-247         John D. Spielberger v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Rocky River Board of Education.  Real Property Tax.  Value found.  Board members concur.

 

2004-T-352         Prudential Insurance Co. of America v. Franklin County Board of Revision, Franklin County Auditor, and South-Western City School District Board of Education.  Real Property Tax.  Value found.  Board members concur.

 

2004-M-428        Omnipoint Holdings, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Public Utility Personal Property Tax.  Tax Commissioner affirmed.  Board members concur.

 

2004-M-429        Voicestream Columbus, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Public Utility Personal Property Tax.  Tax Commissioner affirmed.  Board members concur.

 

2004-R-481         Michael L. Metzler v. Pickaway County Board of Revision and Pickaway County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2004-K-532         Donald G. Detrick & Nancy A. Miller v. Greene County Board of Revision and Greene County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2004-A-553, 2004-A-657

                          Robert and Lisa Jefferson v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax.  Appeal dismissed.  Board members concur.

 

2004-R-609         Brunswick City School District Board of Education v. Medina County Board of Revision, Medina County Auditor, and Basile, Ltd.  Real Property Tax.  Value found.  Board members concur.

 

2004-B-610         Brunswick City School District Board of Education v. Medina County Board of Revision, Medina County Auditor, and K & E Limited Partnership.  Real Property Tax.  Value found.  Board members concur.

 

2004-B-648         Dublin City Schools Board of Education v. Franklin County Board of Revision, the Franklin County Auditor and Bank One Columbus NA.  Real Property Tax.  Value found.  Board members concur.

 

2004-K-693         Sammi Fatoba v. Franklin County Board of Revision, the Franklin County Auditor, and the Columbus City School District Board of Education.  Real Property Tax.  Value found.  Board members concur.

 

2004-T-745         Robert Baker v. Erie County Board of Revision and Erie County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2004-T-857         Wilford and Jean Gleason v. Erie County Board of Revision and the Erie County Auditor.  Real Property Tax.  Appeal dismissed.  Board members concur.

 

2004-B-889         Walter E. and Nancy W. Stoetzer v. Erie County Board of Revision and Erie County Auditor.  Real Property Tax.  Appeal dismissed.  Board members concur.

 

2004-K-1154       Board of Education of the Kettering City Schools v. Montgomery County Board of Revision, Montgomery County Auditor, and Wachovia Development Corporation.  Real Property Tax.  Value found.  Board members concur.

 

2004-K-1173       Board of Education of the Olentangy Local Schools v. Delaware County Board of Revision, Delaware County Auditor, and 8355 Highfield Drive (Volvo) Associates, LLC.  Real Property Tax.  Value found.  Board members concur.

 

2004-R-1208       West Carrollton Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor, and James M. Hutsell, Ltd.  Real Property Tax.  Value found.  Board members concur.

 

2004-R-1333       Mary Pontikos v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2005-P-16           John Homenko v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Appeal dismissed.  Board members concur.

 

2005-P-259         Miracle Faith Deliverance Ministries, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Appeal dismissed.  Board members concur.

 

2005-B-286         Ronald and Stephanie Bourguin v. William W. Wilkins, Tax Commissioner of Ohio. Vendor’s License Revocation.  Tax Commissioner affirmed.  Board members concur.

 

2005-B-294         Wilsie Paper Company, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Vendor’s License Revocation.  Tax Commissioner affirmed.  Board members concur.

 

2005-R-449         Kingsford Products, Inc. v. William W. Wilkins, Tax Commissioner.  Personal Property Tax Penalty Abatement.  Tax Commissioner affirmed.  Board members concur.

 

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

 

2005-A-595         L. J. Smith, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax. Tax Commissioner affirmed.  Board members concur.

 

2005-A-681         Leroy Woodard v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District.  Real Property Tax.  Appeal dismissed.  Board members concur.

 

2005-A-742         Brian K. and Jody C. Urbanski v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur.

 

2005-V-817         Mark A. and Stephanie A. Koval v. William W. Wilkins, Tax Commissioner of Ohio.  Income Tax.  Appeal dismissed.  Board members concur.

 

2005-V-822         KCO Enterprises, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Appeal dismissed.  Board members concur.

 

 

DISMISSALS AND STIPULATIONS

 

2004-M-911        Heinen’s Inc. v. Lake County Board of Revision, the Lake County Auditor, and the Willoughby-Eastlake City School District.  Real Property Tax.  Stipulated.  Board members concur.

 

2004-V-1279       Board of Education of the Hilliard City School District v. Franklin County Board of Revision, Franklin County Auditor, and Western & Southern Life Ins. Co.  Real Property Tax.  Stipulated.  Board members concur.

 

2004-V-1280       Board of Education of the Hilliard City School District v. Franklin County Board of Revision, Franklin County Auditor, and Western & Southern Life Ins. Co.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-R-63           AERC Vantage Villa, Inc. v. Lucas County Board of Revision, Lucas County Auditor, and Toledo Public Schools Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2005-R-396         BRE/HV Properties, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and North Olmsted Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

 

MISCELLANEOUS

 

2002-V-1301       Board of Education of the Columbus City School District v. Thomas M. Zaino, Tax Commissioner of Ohio and the Columbus State Community College District.  Real Property Tax Exemption.  Certification.  Board members concur.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2002-V-2595, 2002-V-2800

                          Board of Education for the Berea City School District and Manlaw Investment Company v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Lifting Stay of Proceedings.

 

2004-R-1449       Manlaw Investment Company, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Board of Education for the Berea City School District.  Real Property Tax.  Returning Appeal to Active Status and Setting Date for Merit Hearing.

 

2005-P-119, 2005-P-933

                          Kent Elderly LP v. Kent City School District Board of Education v. Portage County Board of Revision and the Portage County Auditor.  Real Property Tax.  Consolidating Appeals.

 

2005-M-575        Richard W. Krumreig v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor and the Lakewood Board of Education.  Real Property Tax.  Compelling Discovery.

 

2005-B-638         Dublin City Schools Board of Education v. Franklin County Board of Revision, the Franklin County Auditor, and UA Professional Center LLC.  Real Property Tax.  Granting Motion to Compel.

 

2005-P-729, 2005-P-801

                          Silver Meadows Limited Partnership v. Kent City School District Board of Education v. Portage County Board of Revision and the Portage County Auditor.  Real Property Tax.  Consolidating Appeals.

 

2005-A-1224, 2005-A-1225, 2005-A-1260

                          Berea City School District Board of Education and Alpha Health Care Center, Inc. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals.