OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. FRIDAY

September 7, 2007

 

MERIT DOCKET

 

2006-V-1728       Bruce Burns v. William W. Wilkins, Tax Commissioner of Ohio.  Employer Withholding Tax.  Tax Commissioner affirmed.  Mr. Eberhart and Mr. Dunlap concur.  Ms. Margulies is recused.

 

2006-V-2264       Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Perry M. Ward, and Sidney W. King Jr.  Real Property Tax.  Value found.  Board members concur.                

 

 

DISMISSALS AND STIPULATIONS

 

2006-Z-52, 2006-Z-71

                          Clark-Shawnee Local School District Board of Education and Meijer Stores Limited Partnership v. Clark County Board of Revision and Clark County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-T-829, 2006-T-1104

                          Davis & Sons, Inc. v. Franklin County Board of Revision, Franklin County Auditor, and Hilliard City Schools Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-A-964         Tate & Lyle Ingredients Americas, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Dismissed.  Board members concur.

 

 

2006-Z-2132       Village Park, Ltd. v. Montgomery County Board of Revision, Montgomery County Auditor, and Board of Education of the Huber Heights City Schools District.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-M-194        Tom Willoughby L.L.C. v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-V-606         Board of Education for the Marysville Exempted Village School District v. Union County Board of Revision, Union County Auditor, and the Marysville Development Company, LLC.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-A-612         Christ’s Brethren Church v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Dismissed.  Board members concur.

 

MISCELLANEOUS

 

2006-Z-456         XO Management Services, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Sales and Use Tax.  Remanded.  Board members concur.

 

2006-T-790         Developers Diversified Realty Corp. v. Portage County Board of Revision, Portage County Auditor, and Aurora Board of Education.  Real Property Tax.  Correcting Order.  Board members concur.

 

2007-T-208         Dublin City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Ciotola Family Limited Partnership, nka CF Ventures, Ltd.  Real Property Tax.  Denying Motion to Reconsider and Imposing Duty to Supplement Responses.  Board members concur.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2006-M-114        Meijer Stores Limited Partnership v. Franklin County Board of Revision, the Franklin County Auditor, and the Columbus City School District Board of Education.  Real Property Tax.  Cancelling Hearing and Requiring Appellant to Show Cause.

 

2006-V-919         United Energy, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Motor Fuel Tax.  Confirming Notice of Withdraw as Counsel.

 

2006-Z-2223, 2006-Z-2224, 2006-Z-2244

                          Highlands Multi Family, Ltd. and Orange City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Warrensville Heights Board of Education.  Real Property Tax.  Granting Motion to Consolidate Appeals and Motion to Extend Discovery.

 

2007-Z-20           Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Hometeam Properties Corp., Trustee for the Shoreway Revocable Land Trust.  Real Property Tax.  Approving Hearing Waiver Scheduling Briefs.

 

2007-T-218         M-Six Penvest I Business Trust v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City Schools Board of Education.  Real Property Tax.  Denying Motion to Compel Discovery.

 

2007-M-576        Brunswick City School District Board of Education v. Medina County Board of Revision and the Cuyahoga County Auditor, and JF Development, LLC.  Real Property Tax.  Granting Motion for Leave to Enter Appearance.