ANNOUNCEMENT OF DECISIONS AND
ORDERS
12:00 P.M. FRIDAY
February 1, 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 http://www.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.
2004-A-574 Colonial
Village Ltd., an Ohio Ltd. Part. v. Washington County Board of Revision and
Washington County Auditor. Real Property
Tax. Value found. Board members concur.
Manna Crest
Homes Limited Partnership v. Franklin County Board of Revision, Franklin County
Auditor, and the Board of Education of the South-Western City School
District. Real Property Tax. Value found.
Ms. Margulies and Mr. Eberhart concur.
Mr. Dunlap concurs separately.
Manna Crest
Homes Limited Partnership 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 instruction. Board members concur.
2006-K-764 Terry
Brown v. Hamilton County Board of Revision and the Hamilton County
Auditor. Real Property Tax. Value found.
Board members concur.
2006-M-970 Pavo
& Jozefina Pavic v.
2006-V-1031 Suzanne
K. Lunsford v. Hamilton County Board of Revision and the Hamilton County
Auditor. Real Property Tax. Value found.
Board members concur.
2006-T-1706 Board
of Education for the Toledo Public Schools v. Lucas County Board of Revision,
Lucas County Auditor, and Vincent Stewart.
Real Property Tax. Remanded with
instructions. Board members concur.
2007-Z-32 Luwanna
A. Delaney, Greene County Auditor v. William W. Wilkins, Tax Commissioner of
Ohio. Real Property Tax Exemption. Dismissed—lack of jurisdiction. Board members concur.
2007-T-397 Berea
City School District Board of Education v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor, I-X Center Corporation, and City of Cleveland. Real Property Tax. Dismissed—lack of jurisdiction. Board members concur.
2007-T-398 Berea
City School District Board of Education v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor, I-X Center Corporation, and City of Cleveland. Real Property Tax. Dismissed—lack of jurisdiction. Board members concur.
2007-T-399 Berea
City School District Board of Education v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor, I-X Center Corporation, and City of Cleveland. Real Property Tax. Dismissed—lack of jurisdiction. Board members concur.
2007-T-400 Berea
City School District Board of Education v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor, I-X Center Corporation, and City of Cleveland. Real Property Tax. Dismissed—lack of jurisdiction. Board members concur.
2006-T-39,
2006-T-40, 2006-T-42
Berea City
School District Board of Education and Sears Roebuck and Company v. Cuyahoga
County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated.
Board members concur.
2006-H-529 TK Properties, LLC v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor, and the Westlake School District
Board of Education. Real Property
Tax. Dismissed. Board members concur.
2006-A-732 Board of Education of the Cleveland
Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County
Auditor, and 1220 Old River Road Co.
Real Property Tax.
Stipulated. Board members
concur.
2006-H-1536 SH-91 Limited Partnership v. Summit
County Board of Revision, Summit County Fiscal Officer, and the Akron City
School District Board of Education. Real
Property Tax. Stipulated. Board members concur.
2006-T-1738,
2006-T-1739
Innkeeper
Ministries, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Tax Exemption. Dismissed.
Board members concur.
2006-M-1744 Cuyahoga Falls City School District
Board of Education v. Summit County Board of Revision, the Summit County Fiscal
Officer, and Commercial Net Realty. Real
Property Tax. Stipulated. Board members concur.
2006-H-1834 Inland Northern Pointe Limited
Partnership v. Henry County Board of Revision and the Henry County
Auditor. Real Property Tax. Stipulated.
Board members concur.
2007-M-508 Nedra E. Sheets v. Ottawa County
Board of Revision and Ottawa County Auditor.
Real Property Tax.
Stipulated. Board members concur.
2007-H-584 Vince Dombrowski v. Sandusky County
Board of Revision and the Sandusky County Auditor. Real Property Tax. Dismissed.
Board members concur.
2008-R-2 Lorain Point Apartments LLC v.
Lucas County Board of Revision, Lucas County Auditor, and Toledo City Schools
Board of Education. Real Property
Tax. Dismissed. Board members concur.
2008-A-3 Longwood Park Apartments LLC v.
Lucas County Board of Revision, Lucas County Auditor, and Toledo City Schools
Board of Education. Real Property
Tax. Dismissed. Board members concur.
2008-A-4 Longwood Park Apartments LLC v.
Lucas County Board of Revision, Lucas County Auditor, and Toledo City Schools
Board of Education. Real Property
Tax. Dismissed. Board members concur.
2007-T-387 I-X
Center Corporation and City of Cleveland v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor, and Berea City School District Board of
Education. Real Property Tax. Retaining jurisdiction. Board members concur.
2007-H-963* General Commodities Candy &
Tobacco, LLC v. Richard A. Levin, Tax Commissioner of
INTERIM ORDERS ISSUED BY ATTORNEY
EXAMINERS
2006-A-861 Ohio
Apartment Association and Greenwich Apartments, Ltd. and D&S Properties v.
William W. Wilkins, Tax Commissioner of Ohio.
Rule Review. Granting appellants’
motions.
2006-Z-1271, 2007-Z-1635, 2007-Z-1636
NDA
Investments, LLC and Strongsville Board of Education and City of Strongsville
v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidating appeals, continuing merit
hearing and ordering delivery of certified statutory transcript.
2007-A-643 Harold
E. Green v. Mahoning County Board of Revision and Mahoning County Auditor. Real Property Tax. Requiring appellant to show cause.
2007-K-926 Dominion
Transmission, Inc. v. Richard A. Levin, Tax Commissioner of Ohio. Public Utility Personal Property Tax. Staying further proceedings.
2007-Z-1043 DOTRS, LLC v. Summit County Board of Revision, Summit
County Auditor, and Nordonia Hills City School District Board of
Education. Real Property Tax. Granting motion to extend discovery
period.
Typro,
Ltd. and Board of Education for the Mentor Exempted Village School District v.
Lake County Board of Revision and Lake County Auditor. Real Property Tax. Consolidated.
2007-A-1634 Jerrold L. Walter v. Richard A. Levin, Tax Commissioner of
Ohio. School District Income Tax. Requiring appellant to show cause.
Edens
& Avant Holdings LLC and Board of Education for the Mentor Exempted Village
School District v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Consolidated.
2007-M-1801 Modern Development Corp. v. Franklin County Board of
Revision, the Franklin County Auditor, and the Gahanna City School District
Board of Education. Real Property
Tax. Denying motion to dismiss.
Bedford
Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County
Auditor, and Chiancone Family Limited Partnership. Real Property Tax. Consolidated.
*Issued Previously