OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. FRIDAY

January 18, 2008

 

On January 18, 2008, the board released a proposed amendment to Ohio Adm. Code 5717-1-05.  The proposed rule may be viewed on the board’s website at www.bta.gov/proposedrule.pdf.  Please send written comments to Steven Smiseck at the Ohio Board of Tax Appeals, 30 E. Broad Street, 24th Floor, Columbus, Ohio 43215-3414, by February 15, 2008. 

 

MERIT DOCKET

 

2006-B-721            Spires Group, Inc. v. Fairfield County Board of Revision and Fairfield County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-K-807 through 2006-K-814

                                 Lewis A. Zipkin, Trustee v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Penalty Remission.  Tax Commissioner affirmed.  Board members concur. 

 

2006-B-878            KHOJI, LLC v. Medina County Board of Revision, Medina County Auditor and the Brunswick City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-Z-1811          The City of Dayton, Ohio v. Montgomery County Board of Revision, Montgomery County Auditor, Dayton School District, Board of Education, and Dayton Supply & Tool Company, Inc.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2007-V-589            Archer OH Partners v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2007-H-963           General Commodities Candy & Tobacco, LLC v. Richard A. Levin, Tax Commissioner of Ohio.  Cigarette Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2007-V-1139         Firestone Ministries International, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Exemption.  Dismissed—lack of jurisdiction.    Board members concur. 

 

2007-M-1157        Dayton City School District Board of Education v. Montgomery County Board of Revision, the Montgomery County Auditor, and Heid Avenue LLC.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2005-V-723            Kenmore Village v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2005-T-1372          Aldi, Inc. (Ohio) v. Medina County Board of Revision, Medina County Auditor, and Brunswick City Schools Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-T-285            Terrapin Columbus Properties LLC v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-T-286            Terrapin Columbus Properties LLC v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-A-387            Mervis Steel Company n/k/a Mervis Enterprises, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-V-925            NV & SS Inc. v. Erie County Board of Revision, and the Erie County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-H-938           Brandywine Associates Limited Partnership v. Muskingum County Board of Revision and the Muskingum County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-A-1062         DDR Ohio Opportunity II LLC v. Ross County Board of Revision and Ross County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-Z-240            Charles J. Sims, Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Euclid City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-A-538            Susan M. Burnham v. Mahoning County Board of Revision and Mahoning County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-H-575           Mary Ziarno v. Lucas County Board of Revision and the Lucas County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-M-1040, 2007-M-1041

                                 Chad S. Blacklock, Agent, United Paramount Tax Group v. Franklin County Board of Revision, the Franklin County Auditor, and the Boards of Education for the Columbus City Schools, Dublin City Schools, Gahanna-Jefferson City Schools, Hilliard City Schools, the South-Western City School, and the Whitehall City School Districts.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-A-1569         BMI Federal Credit Union v. Franklin County Board of Revision, Franklin County Auditor, and Board of Education of the Westerville Schools District.  Real Property Tax.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2006-B-1789 through 2006-B-1792

                                 Firstcal Industrial 2 Acquisition LLC v. Franklin County Board of Revision, the Franklin County Auditor, the South-Western City School District Board of Education, and the Hilliard City School District Board of Education.  Real Property Tax.  Granting motions for sanctions.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap dissents. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2005-T-1609          Rich’s Department Stores, Inc. v. William W. Wilkins, Tax Commissioner.  Personal Property Tax.  Quashing subpoena.

 

2006-T-715*          WBR Forest LLC 50% and RRR Forest LLC 50% v. Medina County Board of Revision, Medina County Auditor, and Brunswick City School District Board of Education.  Real Property Tax.  Granting continuance, requesting agreed hearing, and setting date for exchange of expert reports. 

 

2007-H-271           John Thornborough v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Requiring appellant to show cause. 

 

2007-T-616            Columbus City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Leonard L. Green Brice Road, LLC.  Real Property Tax.  Requiring parties to show cause. 

 

2007-H-884           Weastec, Inc. v. Highland County Board of Revision and the Highland County Auditor.  Real Property Tax.  Denying motion for summary judgment and granting motion to compel. 

 

2007-H-955           North Coast Consortium v. Lorain County Board of Revision and the Lorain County Auditor.  Real Property Tax.  Requiring appellant to show cause. 

 

2007-B-1011         Magnolia Investment, Inc. v. Hamilton County Board of Revision and Hamilton County Auditor.  Real Property Tax.  Requiring appellant to show cause. 

 

2007-M-1488        Robert P. Dowd v. Lake County Board of Revision, the Lake County Auditor, and the Board of Education for the Painesville Township Local School District.  Real Property Tax.  Requiring appellant to show cause. 

 

 

*Issued Previously