OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

12:00 P.M. FRIDAY

January 11, 2008

 

 

MERIT DOCKET

 

2005-A-749            Woda Ivy Glen Ltd. Part. v. Fayette County Board of Revision and Fayette County Auditor.  Real Property Tax. Value found on reconsideration.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap concurring separately. 

 

2006-M-398           Plazamill Limited Partnership and Surrey Sawmill Acquisition, LLC v. Franklin County Board of Revision, the Franklin County Auditor and the Dublin City Schools Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2006-V-453            Wal-Mart Real Estate Business Trust v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the South-Western City School District.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

2006-K-474           Radiometer America, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax Penalty Abatement.  Tax Commissioner affirmed.  Board members concur. 

 

2006-A-912            Donald Bendele v. Defiance County Board of Revision and Defiance County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-A-966            Michael J. Hajjar, Trustee v. Knox County Board of Revision, Knox County Auditor, and the Board of Education of the Mount Vernon City Schools.  Real Property Tax.  Value found.  Board members concur. 

 

2006-M-1064        Thomas & Annette Francis v. Shelby County Board of Revision and the Shelby County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

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.  Value found.  Board members concur. 

 

2007-H-168           Thomas M. Molnar v. Geauga County Board of Revision and the Geauga County Auditor.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

2007-T-932            Jeff Cibella dba J.C. Electronics v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2007-T-935            Jeff Cibella, dba J.C. Electronics v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2007-V-1128         Daniel’s Leather of Minnesota, Inc. v. Richard Levin, Tax Commissioner of Ohio.  Sales Tax.  Dismissed—lack of jurisdiction.  Board members concur.  

 

2007-H-1208         Linda Torre v. Montgomery County Board of Revision and the Montgomery County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2007-H-1489         Sherryl Adamic v. Lake County Board of Revision and the Lake County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2005-B-1172         Heilind Electronics, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Mayfield City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-T-393            The Higbee Co. aka Dillard’s, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and North Olmsted City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-H-702           Jan Burkhard v. Henry County Board of Revision and the Henry County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-T-868            Orange City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Charter One Bank, N.A.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-M-2130        Parma Real Estate Part. Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Parma City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-R-534            Michael J. Bertsch v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-V-903            Marvin Smalley v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

 

MISCELLANEOUS

 

2005-V-19              Rumpke Transportation Company, LLC v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Remand.  Board members concur. 

 

2005-R-1738         Sunset Retirement Communities, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Exemption.  Remand.  Board members concur. 

 

2006-A-865            Auglaize Housing Development, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Remand.  Board members concur. 

 

2006-M-1119        Gahanna Realty LLC v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Gahanna-Jefferson City School District.  Real Property Tax.  Correcting entry.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2005-T-1692          Joann Koenig, et al. v. Village of Botkins Board of Review and Joy Bond, Tax Commissioner for the Village of Botkins.  Municipal Income Tax.  Denying motion for summary judgment. 

 

2006-Z-298            Cincinnati Plaza Company D.B.A.: Westin Cincinnati v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Approving extension of time to respond to motion for partial dismissal and continuation of hearing. 

 

2007-B-133            Cleveland Clinic Foundation v. Richard A. Levin, Tax Commissioner of Ohio and the Independence Local School District Board of Education.  Real Property Tax Exemption.  Granting discovery period extension. 

 

2007-Z-482            Board of Education of the Newark City Schools v. Licking County Board of Revision, Licking County Auditor, and Thirty-Five South Park Place Partners.  Real Property Tax.  Denying motion to compel. 

 

2007-Z-685            Constance C. Dehlendorf v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Scheduling hearing on the motion to dismiss and on the merits. 

 

2007-B-999, 2007-B-1000

                                 7749 Commerce Park Oval (OH), LLC, Commerce Park Oval LLC, Michael C. Liptak v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Independence City School District Board of Education.  Real Property Tax.  Consolidated. 

 

2007-B-1215         Patrick J. Moore v. Harrison County Board of Revision and Harrison County Auditor.  Real Property Tax.  Correcting case title. 

 

2007-M-1299        Kenneth D. and Robin S. Senser v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Requiring appellants to show cause. 

 

2007-T-1348, 2007-T-1349

                                 Wal-Mart Real Estate Business Trust v. Warren County Board of Revision, Warren County Auditor, and Middletown City School District Board of Education.  Real Property Tax.  Consolidated. 

 

2007-M-1526        Donna S. Bizjak v. Richard A. Levin, Tax Commissioner of Ohio.  School District Income Tax.  Requiring appellant to show cause. 

 

2007-T-1733, 2007-T-1734, 2007-T-1735, 2007-T-1736

                                 South Pointe Commons, L.P. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Mentor Cleveland Metropolitan School District Board of Education.  Real Property Tax.  Consolidated.