ANNOUNCEMENT OF
DECISIONS AND ORDERS
12:00 P.M. FRIDAY
Carroll E.
Newman, Adams County Auditor v. William W. Wilkins, Tax Commissioner of Ohio, et
al. Thermal Efficiency Exemption. Tax Commissioner affirmed in part and denied
in part. Board members concur.
2004-R-1326 John
G. Childers v. William W. Wilkins, Tax Commissioner of Ohio. Use Tax.
Tax Commissioner affirmed. Board
members concur.
Board of
Education of the Columbus City Schools v. Franklin County Board of Revision,
Franklin County Auditor, and Max E. Cougill and Board of Education of the
South-Western City Schools v. Franklin County Board of Revision, Franklin
County Auditor, and Max E. Cougill. Real
Property Tax. Value found. Board members concur.
2005-A-490 Medusa
Associates Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor,
and Bedford Board of Education. Real
Property Tax. Value found. Mr. Eberhart and Mr. Dunlap concur. Ms. Margulies concurs separately.
2006-H-277 One
Call Lawn Care and Scott Tanner v. Franklin County Board of Revision, and the
Franklin County Auditor. Real Property
Tax. Appeal dismissed. Board members concur.
2006-Z-780
2006-B-818
2006-A-1265 Kempsagar
Chandras & Chatura Ravishankar v. Cuyahoga County Board of Revision and
Cuyahoga County Auditor. Real Property
Tax. Remanded. Board members concur.
2007-T-36 Angela
Haynes v. William W. Wilkins, Tax Commissioner of Ohio. School District Income Tax. Tax Commissioner affirmed. Board members concur.
2007-H-109 Dolores
M. Fink v. Geauga County Board of Revision and the Geauga County Auditor. Real Property Tax Penalty Remission. Appeal dismissed. Board members concur.
2005-A-735 Village Green of Beachwood Limited
Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and
Beachwood City School District. Real Property Tax. Stipulated.
Board members concur.
2005-T-1250 Sherri Park Properties Limited
Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and
South Euclid/Lyndhurst Board of Education.
Real Property Tax. Stipulated. Board members concur.
2005-R-1428 Park Hill Properties, Limited Liability
Company v. Summit County Board of Revision, Summit County Auditor, and
Copley-Fairlawn City School District Board of Education. Real Property Tax. Stipulated.
Board members concur.
2005-A-1598 Sunprene Company v. William W. Wilkins,
Tax Commissioner of Ohio. Personal
Property Tax. Dismissed. Board members concur.
2006-Z-35 Strongsville Board of Education
and City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County
Auditor, and 82 Ordner LLC. Real
Property Tax. Stipulated. Board members concur.
2006-Z-36 Strongsville Board of Education
and City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County
Auditor, and 82 Ordner LLC. Real
Property Tax. Stipulated. Board members concur.
2006-V-259 Drexmore, LLC v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor, and the Cleveland/Shaker Heights
School District Board of Education. Real
Property Tax. Dismissed. Board members concur.
2006-H-315 Jean Allen v. Franklin County Board
of Revision, and the Franklin County Auditor.
Real Property Tax.
Stipulated. Board members concur.
2006-B-534 Bill Eugene Small and Doris Marie
Small, Trustees of the Small Revocable Living Trust U/D/T 4/8/00 v. Franklin
County Board of Revision et al. Real
Property Tax. Dismissed. Board members concur.
2006-T-885
thru 2006-T-887
Federal-Mogul
Corporation, Federal Mogul Bower Bearing, and Federal Mogul Bower v. Van Wert
County Board of Revision and Van Wert County Auditor. Real Property Tax. Stipulated.
Board members concur.
2006-H-1555 ZF Batavia Transmissions, LLC, a
subsidiary of Ford Motor Company v. Clermont County Board of Revision, Clermont
County Auditor, and the Batavia Local School District Board of Education. Real Property Tax. Stipulated.
Board members concur.
2006-T-2230 The Preservation Park District of
Delaware County v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Tax Exemption. Dismissed.
Board members concur.
2007-H-221 United Christian Fellowship Church v.
Richard A. Levin, Tax Commissioner of Ohio.
Real Property Tax Exemption.
Dismissed. Board members concur.
2007-M-237 Chagrin Realty, Inc. v. Richard A.
Levin, Tax Commissioner of Ohio.
Personal Income Tax.
Dismissed. Board members concur.
2003-V-1349,
2004-V-396
Time Warner
Telecom of Ohio LP v. William W. Wilkins, Tax Commissioner of Ohio. Public Utility Property Tax. Remand.
Board members concur.
2003-V-1350,
2004-V-412
Metrocomm AXS,
L.P. v. William W. Wilkins, Tax Commissioner of Ohio. Public Utility Property Tax. Remand.
Board members concur.
2005-V-1528 Coty, Inc. & Affiliates v. William
W. Wilkins, Tax Commissioner of Ohio.
Corporate Franchise Tax.
Remand. Board members concur.
2006-H-779 Jerry H. & Emily C. Welty v.
William W. Wilkins, Tax Commissioner of Ohio.
Personal Income Tax. Denying
Joint Motion to Remand. Board members
concur.
INTERIM ORDERS ISSUED BY
ATTORNEY EXAMINERS
2006-T-1239* Richard Szymen v. Monroe County Board of Revision and Monroe
County Auditor. Real Property Tax. Granting Continuance Request.
2006-Z-1782, 2006-Z-2153
Northwest
Local School District Board of Education and Kmart Corporation as successor by
merger with Troy CMBS Property LLC v. Hamilton County Board of Revision and
Hamilton County Auditor. Real Property
Tax. Granting Motion to Compel
Discovery.
2006-T-2322 Charles A.
and Cynthia L. Calanni v. Cuyahoga County Board of Revision, Cuyahoga County
Auditor, and Lakewood Board of Education.
Real Property Tax. Compelling
Discovery & Denying Motion to Extend Discovery Period.
2006-M-2329 Karrington of
Kenwood, LTD v. Hamilton County Board of Revision, the Hamilton County Auditor,
and the Board of Education of the Sycamore Community School District. Real Property Tax. Denying Motion to Submit Matter on the
Administrative Record.
2007-A-11 Anderson/Maltbie
Partnership and LKH Victory Corp. (dba Cincinnati College Preparatory Academy)
v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Tax Exemption. Granting Motion to Extend Discovery Period.
2007-R-47, 2007-R-112
Board
of Education of the Westlake City School District v. Cuyahoga County Board of
Revision, Cuyahoga County Auditor, and OCPF No. 1 LLC and OCPF No. 1 LLC v.
Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Board of
Education of the Westlake City School District.
Real Property Tax. Granting
Motion to Consolidate Appeals.
*Issued
Previously