OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. FRIDAY

February 22, 2008

 

MERIT DOCKET

 

2005-T-704            Streetsboro City School District Board of Education v. Portage County Board of Revision, Portage County Auditor, and Geis Brothers-New Venture Ltd.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

2005-T-705            Streetsboro City School District Board of Education v. Portage County Board of Revision, Portage County Auditor, and Geis Family Ltd.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

2005-R-799            BTF Cincinnati Corp. v. Hamilton County Board of Revision, Hamilton County Auditor, and Oak Hills Local School District Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2005-A-987            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. 

 

2005-A-992            Colonial Terrace Apartments II (an Ohio General Part.) v. Washington County Board of Revision and Washington County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2005-A-993            Colonial Terrace Apartments (an Ohio General Part.) v. Washington County Board of Revision and Washington County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

05-M-1268, 05-M-1353

                                 Washington Local Schools Board of Education v. Lucas County Board of Revision, the Lucas County Auditor, and JFY Toledo Properties, Inc.  Real Property Tax.  Value found.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap concurs separately. 

 

2006-V-820            Charles H. Matthews v. Hamilton County Board of Revision and the Hamilton County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-N-930           Flincorp, LLC v. Montgomery County Board of Revision, Montgomery County Auditor, and Huber Heights City Schools Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2006-V-1314         Robert J. McKenzie v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2007-R-531            Vidya & Santosh Mehta v. Lucas County Board of Revision and Lucas County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2007-M-1526        Donna S. Bizjak v. Richard A. Levin, Tax Commissioner of Ohio.  School District Income Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2008-A-91              Ann J. Walsh v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2005-M-1651, 2005-M-1675

                                 The Ohio Bell Telephone Company v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Brecksville-Broadview Heights Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-H-322, 2006-H-386

                                 Wesco Real Estate I, LLC, A Delaware Limited Liability Company and Cleveland Municipal City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Consolidating and stipulating appeals.  Board members concur. 

 

2006-H-448           Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Daniel T. Vegh, Kathleen B. Vegh, and Kathy D. Vegh (Vegh Family, LLC).  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-Z-457, 2006-Z-458

                                 Progressive Casualty Insurance Company v. William W. Wilkins, Tax Commissioner of Ohio.  Sales and Use Tax.  Dismissed.  Board members concur. 

 

2006-H-981           Cemex, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-A-1258         Shiv D. Kumar v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-V-1614         Milburn Apartments of Stow v. Summit County Board of Revision, the Summit County Fiscal Officer, and the Stow-Monroe Falls City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-A-1787*       Board of Education of the Brooklyn City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and 9500 Brookpark LLC.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2006-V-2294         FFI Dayton Hospitality LLC v. Montgomery County Board of Revision, Montgomery County Auditor, and the Vandalia-Butler City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-R-509            Anita Kazarian, Trustee v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-H-556, 2007-H-557

                                 Loy R. and Betty J. Metzler v. Mahoning County Board of Revision and the Mahoning County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-R-577            Richard P. & Anna M. Oliva v. Mahoning County Board of Revision and Mahoning County Auditor.  Real Property Tax.  Stipulated.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2007-A-870            John & Dawn Madias v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-V-871            Kristine Ann Dobransky v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-A-875            David A. Maynard v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-V-996            Jennifer L. Reinheimer v. Ottawa County Board of Revision and the Ottawa County Auditor.  Real Property Tax.  Dismissed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

 

MISCELLANEOUS

 

2006-A-307*         Saint-Gobain Performance Plastics Corporation v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Remand.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap not participating. 

 

2006-V-1763         Board of Education of the Columbus City School District v. Franklin County Board of Revision, the Franklin County Auditor, and Issam Yassin.  Real Property Tax.  Denying motion for sanctions.  Board members concur. 

 

2007-H-1283         William J. Davis v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Remand.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2006-Z-716            Jay Maugherman v. Williams County Board of Revision and Williams County Auditor.  Real Property Tax.  Requiring appellant to show cause. 

 

2006-Z-1263, 2006-Z-1264

                                 Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Zaremba Avenue, LLC.  Real Property Tax.  Consolidating appeals and granting request for continuance of merit hearing. 

 

2007-H-547           Koster Crop Tester, Inc. v. Medina County Board of Revision and the Medina County Auditor.  Real Property Tax.  Requiring appellant to show cause. 

 

2007-H-613           Edward D. Arango v. Mahoning County Board of Revision and the Mahoning County Auditor.  Real Property Tax.  Requiring appellant to show cause. 

 

2007-M-1299        Kenneth D. and Robin S. Senser v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Finding jurisdiction. 

 

2007-M-1421        Lexington Tramk Lorain Remainderman LLC c/o Lexington Properties Trust and K-Mart Corporation (Sears Holding Corporation) v. Lorain County Board of Revision, Lorain County Auditor, and the Amherst Exempted Village School District.  Real Property Tax.  Extending discovery period. 

 

2007-A-1431, 2007-V-1432

                                 Federated Retail Holdings, Inc. nka Macy’s Retail Holdings, Inc. v. Lorain County Board of Revision, Lorain County Auditor, and the Board of Education of the Elyria City Schools.  Real Property Tax.  Extending discovery period. 

 

2007-Z-1441          Lorain Ct. Savings & Trust Co. nka FirstMerit Bank, N.A. v. Lorain County Board of Revision, Lorain County Auditor, and Board of Education of the Amherst City Schools.  Real Property Tax.  Granting motion to extend the discovery period and ordering delivery of the statutory transcript. 

 

2007-B-1444         Elyria Savings & Trust Co. nka First Merit Bank, N.A. v. Lorain County Board of Revision, Lorain County Auditor, and Elyria City Schools Board of Education.  Real Property Tax.  Granting motion to extend discovery period. 

 

2007-A-1445         Per Tax Bill: Holiday Inn of Elyria, a Limited Partnership (ELY Associates T/A Holiday Inn of Elyria-Lorain-an Ohio Ltd. Part.) v. Lorain County Board of Revision, Lorain County Auditor, and the Board of Education of the Elyria City Schools.  Real Property Tax.  Extending discovery period. 

 

2007-H-1755, 2007-H-1756, 2007-H-1794

                                 Berea City School District Board of Education and First State Investors 2550A, LLC v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Consolidated. 

 

2008-A-5, 2008-A-99

                                 Board of Education of the Brooklyn City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and March/Hodge Cleveland Holding Co., LLC.  Real Property Tax.  Consolidated. 

 

2008-B-79              Per County Records:  Racetown, Inc. (Deed was Transferred to Ralph N. Bonnema, Jr. and Cheryl Bonnema) v. Lorain County Board of Revision, Lorain County Auditor, and Amherst Exempted Village Schools Board of Education.  Real Property Tax.  Granting motion to extend discovery period.

 

*Issued Previously