ANNOUNCEMENT OF
DECISIONS AND ORDERS
12:00 P.M. FRIDAY
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 http://bta.ohio.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.
2006-K-276 Frank
Fetchet v. William W. Wilkins, Tax Commissioner of
2006-B-528 Lanxess
Corporation v. William W. Wilkins, Tax Commissioner of
2006-K-575 City
of Hamilton, Ohio v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Tax Exemption. Tax Commissioner
affirmed. Board members concur.
2006-K-680 Forest
City Capital Corp. v. William W. Wilkins, Tax Commissioner of Ohio. Dealers in Intangibles Tax Penalty
Abatement. Tax Commissioner
affirmed. Board members concur.
2006-K-1195 John
T. Cors v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Value found.
Board members concur.
2006-Z-212 University Hospitals Health Care
Enterprises, 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-M-239 Nautica Phase 2 Ltd. Part. v.
Cuyahoga County Board of Revision, et al.
Real Property Tax.
Stipulated. Board members concur.
2006-M-240 Nautica Phase 2 Ltd. Part. v.
Cuyahoga County Board of Revision, et al.
Real Property Tax.
Stipulated. Board members concur.
2006-B-266 Muirville Corporation v. Cuyahoga
County Board of Revision, et al. Real
Property Tax. Stipulated. Board members concur.
2006-Z-343,
2006-Z-344
Bedford Board
of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor,
Bedford Community Medical Center, Inc. and University Hospitals Health System,
Inc. Real Property Tax. Stipulated.
Board members concur.
2006-B-417 HD Development of Maryland, Inc. v.
Cuyahoga County Board of Revision, et al.
Real Property Tax.
Stipulated. Board members concur.
2006-B-570 PFP Assoc. v. Cuyahoga County Board
of Revision, Cuyahoga County Auditor, and the Cleveland Board of
Education. Real Property Tax. Stipulated.
Board members concur.
2006-Z-696,
2006-Z-697
Janet Walsh v.
Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bedford Board
of Education. Real Property Tax. Stipulated.
Board members concur.
2006-A-922 700 Eastgate South Drive Holdings,
LLC (Per County Records: Biggs Plaza Associates, Inc.) v. Clermont County Board
of Revision, Clermont County Auditor, and West Clermont Local School
District. Real Property Tax. Stipulated.
Board members concur.
2006-M-1203 Lowes Home Centers Inc. v. Wayne County
Board of Revision, and the Wayne County Auditor. Real Property Tax. Stipulated.
Board members concur.
2006-T-1638 RKL Investments, Ltd. v. Montgomery
County Board of Revision, and Montgomery County Auditor. Real Property Tax. Dismissed.
Board members concur.
2006-H-1827 Douglas R. Potts v. Franklin County
Board of Revision, and the Franklin County Auditor. Real Property Tax. Dismissed.
Board members concur.
2006-Z-1837 Lowes Home Centers Inc. v. Montgomery
County Board of Revision, Montgomery County Auditor, and Trotwood Madison City
Schools. Real Property Tax. Stipulated.
Board members concur.
2006-A-2116 Tower 80 Ltd. v. Summit County Board of
Revision, Summit County Auditor, and Akron City School District Board of
Education. Real Property Tax. Stipulated.
Board members concur.
2006-Z-2126 Dayton City School District, Board of
Education v. Montgomery County Board of Revision, Montgomery County Auditor,
and Dwight Esch. Real Property Tax. Dismissed.
Board members concur.
2007-Z-520 Anthony R. Vargin v. Mahoning County
Board of Revision and Mahoning County Auditor.
Real Property Tax.
Stipulated. Board members concur.
2007-B-527 Donald Hangauer v. Cuyahoga County
Board of Revision, and Cuyahoga County Auditor.
Real Property Tax.
Dismissed. Board members concur.
2007-B-546 Martin Schrager v. Cuyahoga County
Board of Revision, et al. Real Property
Tax. Stipulated. Board members concur.
2007-H-558 Loy R. and Betty J. Metzler v. Mahoning
County Board of Revision, and the Mahoning County Auditor. Real Property Tax. Dismissed.
Board members concur.
2007-B-1021 Kettering City Schools Board of
Education v. Montgomery County Board of Revision, Montgomery County Auditor,
and Franklin Foundation of Kettering Park Two, Inc. Real Property Tax. Dismissed.
Board members concur.
2007-H-1317 California State Teachers Retirement
System v. Hamilton County Board of Revision, Hamilton County Auditor, and the
Princeton City School District Board of Education. Real Property Tax. Dismissed.
Board members concur.
2007-H-1704 Stephen T. and Pamela K. Reither v.
Franklin County Board of Revision, Franklin County Auditor, and the Board of
Education of the Columbus City Schools District. Real Property Tax. Dismissed.
Board members concur.
2005-A-20 Air Products & Chemicals,
Inc. v. William W. Wilkins, Tax
Commissioner of Ohio. Personal Property
Tax. Certification. Board members concur.
2005-B-1277 Smink Electric, Inc. v. William W.
Wilkins, Tax Commissioner of Ohio. Use.
Tax. Certification. Board members concur.
2005-V-1726, 2006-V-99, 2006-H-117
Cleveland
Clinic Foundation (Beachwood Family Health and Surgery Center) v. William W.
Wilkins, Tax Commissioner of Ohio, and the Beachwood City School District Board
of Education; Cleveland Municipal School District Board of Education v. William
W. Wilkins, Tax Commissioner of Ohio, and The Cleveland Clinic Foundation
(Taussig Cancer Center); Cleveland Municipal School District Board of Education
v. William W. Wilkins, Tax Commissioner of Ohio, and Fairview Hospital. Real Property Tax Exemption. Granting in Part and Denying in Part Motions
to Compel and Motions for Protective Order and Approving, as Amended,
Stipulation and Confidentiality Orders.
Board members concur.
2006-B-1583 Meridian Services, Inc. v. Richard A.
Levin, Tax Commissioner of Ohio. Real
Property Tax Exemption. Remand. Board members concur.
2006-V-2183 through 2006-V-2188
Jackson Home
Partners, Ltd. v. Jackson County Board of Revision and the Jackson County
Auditor. Real Property Tax. Denying Motion to Stay. Board members concur.
INTERIM ORDERS ISSUED BY
ATTORNEY EXAMINERS
2006-B-794,
2006-B-857, 2007-B-1086, 2007-B-1300
Huntington Center Associates (An
Ohio General Partnership) and Columbus City Schools Board of Education v.
Franklin County Board of Revision, and Franklin County Auditor. Real Property Tax. Consolidating Appeals.
Citibank Federal Savings Bank v.
William W. Wilkins, Tax Commissioner of Ohio.
Corporation Franchise Tax.
Consolidating Appeals and Continuing January 28, 2008 Hearing.
2006-H-921 Riverbirch Green, LLC v. Fayette
County Board of Revision and the Fayette County Auditor. Real Property Tax. Denying Motion to Stay.
2007-A-564 David A. Simia, Trustee of [sic] v.
Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Show Cause.
2007-Z-580 David F. Motsinger v. Lucas County
Board of Revision and Lucas County Auditor.
Real Property Tax. Show Cause.
Williamsburg Apartments of Toledo, A
Ltd. Part. and Maumee City Schools Board of Education v. Lucas County Board of
Revision and the Lucas County Auditor.
Real Property Tax. Consolidating
Appeals and Granting Extension of Discovery Period.
2007-H-1740 Andrew A. and Karen S. Brugmann v.
Richard A. Levin, Tax Commissioner of Ohio.
Personal Income Tax. Requiring
Appellants to Show Cause and Ordering Commissioner to Certify Statutory
Transcript.
Wal-Mart Real Estate Business Trust,
and Mentor Exempted Village School District Board of Education v. Lake County
Board of Revision and Lake County Auditor.
Real Property Tax. Consolidating
Appeals.
2008-A-91 Ann J. Walsh v. Cuyahoga County
Board of Revision and Cuyahoga County Auditor.
Real Property Tax. Show Cause.
2008-R-93 United Parcel Service, Inc. v.
Richard Levin, Tax Commissioner of