OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. FRIDAY

January 4, 2008

 

MERIT DOCKET

 

2005-V-469            Family Dollar Stores of Ohio, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Corporation Franchise Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2005-K-962           Rimax, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bedford Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2005-B-1119         Interstate Limited Partnership, an Ohio Limited Partnership v. Fairfield County Board of Revision, Fairfield County Auditor, and Pickerington Local School District Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2006-A-1023         Martin P. Schultz v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-K-1398         Stephen and Karen Ross v. Montgomery County Board of Revision and the Montgomery County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-Z-1521          Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and El Rodeo-Pearl, LLC.  Real Property Tax.  Value found.  Board members concur. 

 

2006-K-2318, 2006-K-2319

                                 Orange City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and The Barkley of Cleveland, LLC.  Real Property Tax.  Value found.  Board members concur. 

 

2006-Z-2343, 2007-Z-63, 2007-Z-64

                                 North Royalton City School District Board of Education and Verizon Business Network Services, Inc./fka MCI Network Services, Inc./fka MCI Telecommunications Corp. and Verizon North, Inc. fka General Telephone Co. of Ohio v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Case No. 2006-Z-2343 Remanded with instructions.  Case Nos. 2007-Z-63 and 2007-Z-64 Dismissed—lack of jurisdiction.  Board members concur. 

 

2007-K-80              Josh Sparenga v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2005-T-1714          DeVille East Associates, Ltd. V. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Beachwood Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2005-T-1716          DeVille North and South Apartments, Ltd. V. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Beachwood Board of Education.  Real Property Tax.  Stipulated.  Board members concur.  

 

2006-B-1490         Wayne County National Bank of Wooster v. Wayne County Board of Revision and Wayne County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-V-664            Vicki L. Frazer v. Summit County Board of Revision, and the Summit County Fiscal Officer.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-M-1103        Huron City School District Board of Education v. Erie County Board of Revision, the Erie County Auditor, and Elaine M. Bores.  Real Property Tax.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2006-M-782           Franklin A. & Melinda M. Lovell, Jr. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Certification.  Board members concur. 

 

2006-T-1054          Frank C. Vestfall and Christine M. Vestfall v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Certification.  Board members concur. 

 

2006-K-1357         Cavalier Networks LLC v. William L. Wilkins, Tax Commissioner of Ohio.  Public Utility Property.  Remand.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2007-B-484            Newark City Schools Board of Education v. Licking County Board of Revision, Licking County Auditor, and Garry McAnally.  Real Property Tax.  Denying motion to compel.