OHIO BOARD OF TAX APPEALS

 

12:00 P.M.                                                                                                                                                                                    FRIDAY

                                                                                                                                                                                    September 22, 2006

 

MERIT DOCKET

 

2003-H-260             Tartan Fields Golf Course, Ltd. v. Delaware County Board of Revision, Delaware County Auditor, and the Dublin City School District Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2004-B-370              A. Schulman, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Tax Commissioner affirmed in part and reversed in part.  Mr. Eberhart and Mr. Dunlap concur; Ms. Margulies recused. 

 

2005-R-616              Thomas Logar, President, TLDS Properties, LLC v. Lake County Board of Revision, Lake County Auditor, and Mentor Exempted Village School District Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2006-B-304              Reza Zandi v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-B-406, 2006-B-407

                                 Resource Telecom LLC v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City Schools Board of Education.  Real Property Tax.  Request for reconsideration denied.  Board members concur. 

 

2006-B-650              Linda J. Eget v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2006-H-932             Terry and Cindy Jarecki v. Lucas County Board of Revision and the Lucas County Auditor.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

2006-H-1010           Jerry D. Miller v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2005-M-91               Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-M-513             Southgate Gardens Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bedford Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-B-606              Willow Interests, LLC 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-H-881, 2005-H-882

                                 Board of Education for the Orange City School District v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Fargo Industrial Properties, Ltd.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-R-1038            West Terrace, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-B-1201            Brecksville-Broadview Heights City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Tri-Square Corporation.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-B-1202            Brecksville-Broadview Heights City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Tri-Square Corporation.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-R-1311, 2005-R-1321

                                 City of Cleveland (Lessor) & Business Aircraft Center, Inc. (Lessee) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-R-1313, 2005-R-1322

                                 2041 West, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-V-1349           The Ohio Bell Telephone Company 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-T-1515, 2005-T-1590, 2005-T-1591

                                 McDonald’s Corporation, successor in interest to Franchise Realty Interstate Corporation, and Board of Education for the Westlake City School District v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-T-1516, 2005-T-1586, 2005-T-1587

                                 McDonald’s Corporation, and Orange City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-T-1517, 2005-T-1588, 2005-T-1589

                                 McDonald’s Corporation, and Board of Education for the Westlake City School District v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-T-195              Board of Education for the Orange City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and SAW Properties LLC.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-R-248              Euclid City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Richmond Euclid, Ltd.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-B-303              Lake County Board of Commissioners v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Dismissed.  Board members concur. 

 

2006-A-467             Jianming Xia v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-B-916              Saloman and Sofia Arar v. Franklin County Board of Revision, Franklin County Auditor and Columbus City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-R-1047            Huron City School District Board of Education v. Erie County Board of Revision, Erie County Auditor, and Alice K. Martin.  Real Property Tax.  Stipulated.  Board members concur. 

 

 

MISCELLANEOUS

 

2005-V-721, 2005-V-722

                                 PSINet, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Sales and Use Tax.  Denying appellee’s motion for reconsideration.  Board members concur. 

 

2006-M-312             Michael P. McMeans v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the Columbus City Schools District.  Real Property Tax.  Granting motion for Sanctions.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2005-R-1538            Marie L. Bevilacqua, Trustee v. Summit County Board of Revision and Summit County Auditor.  Real Property Tax.  Requiring appellant to show cause. 

 

2006-M-1058, 2006-M-1091, 2006-M-1092

                                 Seaway Plaza, Ltd. and The Berea City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Consolidating appeals. 

 

2006-R-1233            David L. Horseman v. William W. Wilkins, Tax Commissioner of Ohio.  School District Income Tax.  Requiring appellant to show cause.