OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

12:00 P.M. FRIDAY

February 8, 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.

 

MERIT DOCKET

 

(No merit decisions to be announced.)

 

DISMISSALS AND STIPULATIONS

 

2006-T-513, 2006-T-514

                                 Waggoner Land Holdings, LLC v. Franklin County Board of Revision, Franklin County Auditor, and the Licking Heights School District Board of Education.  Real Property Tax.  Value found.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2006-A-1061         Developers Diversified Realty Corporation An Ohio Corp. v. Ross County Board of Revision and Ross County Auditor.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2006-V-1118         TA Operating Corporation v. Wood County Board of Revision and the Wood County Auditor.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2006-T-1411          Plymouth-Shiloh Local School District Board of Education v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2006-M-1613        Cleveland Steel Warehouse Ltd. v. Summit County Board of Revision, the Summit County Fiscal Officer and the Nordonia Hills City School District Board of Education.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2006-A-1702         Stow Kent Gardens II Development Company v. Summit County Board of Revision, Summit County Auditor, and Stow-Munroe Falls City School District Board of Education.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2006-V-1718         First National Bank of Akron v. Summit County Board of Revision, the Summit County Fiscal Officer, and the Stow-Munroe Falls City School District Board of Education.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2006-V-2217         Centerville City School District Board of Education v. Montgomery County Board of Revision, the Montgomery County Auditor, and Washington Park I, LLC.  Real Property Tax. Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2007-V-119            David M. Gross v. Richard A. Levin, Tax Commissioner of Ohio.  Vendor’s License Revocation.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2007-V-533            William E. Maine, II v. Mahoning County Board of Revision and the Mahoning County Auditor.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2007-T-570            Daniel J. and Sherrie M. Papcun v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2007-Z-572            Gerard & Kathleen Kovacik v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2007-H-770           Marilyn Harris v. Cuyahoga County Board of Revision, and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2007-V-1019         Board of Education for the Marysville Exempted Village School District v. Union County Board of Revision, Union County Auditor, Roken LLC, Worthington-Galena Road Ltd., and Abby Four LLC.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2007-A-1113         Arup K. Chatterjee v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2007-M-1197        Dayton City School District, Board of Education v. Montgomery County Board of Revision, the Montgomery County Auditor, and Bel-Air Mobile Home and Rental Park LLC.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

2008-Z-97              Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Tony & Kendra Richgels.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2006-A-712            HIN, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bedford Board of Education.  Real Property Tax.  Granting Parties’ Motion to Submit Deposition Testimony.

 

2006-A-1107, 2007-A-1514

                                 Steve DiVincenzo v. Lake County Board of Revision, Lake County Auditor, and Willoughby-Eastlake City School District Board of Education.  Real Property Tax.  Consolidating Appeals.

 

2006-Z-1122, 2006-Z-1123

                                 Gelber Whitehall LLC, et al. v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Whitehall City School District.  Real Property Tax.  Denying Appellant’s Motion to Stay.

 

2006-Z-1565          Home Depot USA Inc. v. Delaware County Board of Revision, Delaware County Auditor, and Board of Education of the Westerville City Schools District.  Real Property Tax.  Denying Motion for Protective Order, Denying Motion to Compel, in Part, and Ordering Supplement to Statutory Transcript.

 

2006-V-1708, 2006-V-2142, 2006-V-2143

                                 The Board of Education of the Akron City School District and LMA Commerce, Ltd. v. Summit County Board of Revision, the Summit County Fiscal Officer, and the Springfield City School District Board of Education.  Real Property Tax.  Consolidating Appeals and Granting Continuance.

 

2006-M-2120, 2008-M-60, 2008-M-75

                                 AERC Hawthorne Hills, Inc. and Toledo Public Schools Board of Education v. Lucas County Board of Revision and the Lucas County Auditor.  Real Property Tax.  Consolidating Appeals.

 

2007-Z-316            Barbara E. Litter v. Erie County Board of Revision and Erie County Auditor.  Real Property Tax.  Show Cause.

 

2007-A-456            Baho Corporation v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Compelling Discovery.

 

2007-M-494 thru 2007-M-496

                                 Norman & Mary J. Guidos v. Mahoning County Board of Revision and the Mahoning County Auditor.  Real Property Tax.  Show Cause.

 

2007-A-667, 2007-A-700

                                 Simon-Woodgate-Ravenna Limited Partnership and Board of Education of the Ravenna City School District v. Portage County Board of Revision and Portage County Auditor.  Real Property Tax.  Consolidating Appeals.

 

2007-Z-670, 2007-Z-672

                                 CNL Retirement Sun 1 LP v. Mahoning County Board of Revision and Mahoning County Auditor.  Real Property Tax.  Consolidating Appeals.

 

2007-A-748            Samuel R. Wagner v. Mahoning County Board of Revision and Mahoning County Auditor.  Real Property Tax.  Show Cause.

 

2007-M-1341, 2007-M-1342

                                 W20005 Fargo Hotels Realty, L.P. v. Guernsey County Board of Revision and the Guernsey County Auditor.  Real Property Tax.  Denying Consolidation and Seeking Clarification of the Statutory Transcript.

 

2007-M-1594        Jeffrey W. & Laura K. Davis v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Show Cause.

 

2008-T-61, 2008-T-76

                          Toledo Public Schools Board of Education, and AERC Vantage Villa, Inc. v. Lucas County Board of Revision and Lucas County Auditor.  Real Property Tax.  Consolidating Appeals.