OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. FRIDAY

February 15, 2008

 

MERIT DOCKET

 

2005-V-1441, 2005-V-1442

                                 SSN II, Ltd. and Randal R. Sadler, Trustee v. Warren County Board of Revision and the Warren County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-V-717            Donald Fisher v. Morrow County Board of Revision and the Morrow County Auditor.  Real Property Tax.  Value found.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap dissents. 

 

2006-B-991            Normandy Village II, Ltd. v. Ashtabula County Board of Revision and Ashtabula County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2006-M-1414        Dennis Blauser v. William W. Wilkins, Tax Commissioner of Ohio.  Sale Tax Personal Liability.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2006-M-1798        Expedient Holdings, USA, LLC v. William W. Wilkins, Tax Commissioner of Ohio.  Sales and Use Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2006-T-2216          Centerville City School District Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor, and Tamme Investments, LLC.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2006-A-2297         Buckeye Community Six Limited Partnership v. Warren County Board of Revision, Warren County Auditor, and Lebanon City School District Board of Education.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2007-Z-512            William & Sandra Helton v. Warren County Board of Revision and Warren County Auditor.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating.  

 

2007-V-571            Riko Licul 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-Z-1487          Dennis M. and Carey A. Morrissey v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

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.  Correcting and reissued order denying motion for protective order, denying motion to compel, in part, and ordering supplement to statutory transcript. 

 

2007-Z-609            John Morello v. Mahoning County Board of Revision and Mahoning County Auditor.  Real Property Tax.  Requiring appellant to show cause. 

 

2007-V-790            Sandra J. and Paul Miller v. Lake County Board of Revision and the Lake County Auditor.  Real Property Tax.  Requiring appellant to show cause. 

 

2007-B-1045         Olentangy Local Schools Board of Education v. Delaware County Board of Revision, Delaware County Auditor and Kinsale Golf & Fitness Club, LLC.  Real Property Tax.  Granting motion to extend discovery period. 

 

2007-Z-1140, 2007-Z-1141, 2007-Z-1143

                                 International Business Machines Corporation & IBM Credit Corporation v. Richard A. Levin, Tax Commissioner of Ohio.  Sales and Use Tax.  Consolidating appeals, approving hearing waiver and establishing briefing schedule. 

 

2007-V-1211         Jack and Eileen Burns v. Erie County Board of Revision and the Erie County Auditor.  Real Property Tax.  Granting motion to compel. 

 

2007-M-1341, 2007-M-1342

                                 W20005 Fargo Hotels Realty, L.P. v. Clark County Board of Revision and the Clark County Auditor.  Real Property Tax.  Correcting entry. 

 

2007-A-1343         Developers Diversified of Glenway Inc. v. Hamilton County Board of Revision, Hamilton County Auditor, and the Cincinnati School District, Board of Education.  Real Property Tax.  Compelling discovery. 

 

2007-H-1462         Lorain County Savings & Trust Company nka FirstMerit Bank NA v. Lorain County Board of Revision, Lorain County Auditor, and the Amherst Exempted Village School District.  Real Property Tax.  Extending discovery period. 

 

2007-M-1555, 2004-M-1556, 2004-M-1557

                                 Tam A Rac Est. v. Lake County Board of Revision, the Lake County Auditor and Willoughby-Eastlake School District Board of Education.  Real Property Tax.  Consolidated. 

 

2008-H-1                Victor J. Astraitis v. Lake County Board of Revision and the Lake County Auditor.  Real Property Tax.  Requiring appellant to show cause. 

 

2008-R-36              Village at Gender, LLC v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City School District.  Real Property Tax.  Requiring appellant to show cause. 

 

2008-V-122            Farzade of Toledo, Inc. v. Lucas County Board of Revision, Lucas County Auditor, and the Washington Local Schools Board of Education.  Real Property Tax.  Requiring appellant to show cause and requesting the auditor to expedite statutory transcript.  

 

2008-M-130           Andrea Eaton v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Requiring appellant to show cause. 

 

*Issued Previously