OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

Adjustment to Weekly Announcement

 

While matters of a time-sensitive nature may be journalized throughout the week, effective March 18, 2008, the Board of Tax Appeals will begin announcing its decisions and orders each week on Tuesday.

 

 

1:00 P.M. FRIDAY

February 29, 2008

 

MERIT DOCKET

 

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.

 

2006-K-24, 2006-K-25

                                 Board of Education of the Dublin City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Tri Ventures, LLC.  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-A-1542         Custom Hardwoods, Inc., and Custom Hardwoods, Inc., dba Noble County Oil v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Tax Commissioner affirmed.  Board members concur.

 

2006-M-2238        Board of Education of the Cleveland Heights/University Heights City School District v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and KZ Real Estate Holdings, LLC.  Real Property Tax.  Value found.  Board members concur.

 

2007-A-748            Samuel R. Wagner v. Mahoning County Board of Revision and Mahoning County Auditor.  Real Property Tax.  Appeal dismissed.  Board members concur.

 

2007-H-1740         Andrew A. and Karen S. Brugmann v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.   Tax Commissioner affirmed.  Board members concur.

 

 

DISMISSALS AND STIPULATIONS

 

2006-V-209, 2006-V-250

                                 Kimco Brunswick Associates and Brunswick City School District Board of Education v. Medina County Board of Revision, and the Medina County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-V-309            Fargo Warehouse, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Orange City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-A-404            Westlake City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and University Hospitals Health System, Inc.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-H-882           Dial Properties v. Lake County Board of Revision, Lake County Auditor, and the Mentor Exempted Village School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-V-1250         Heath City School Board of Education v. Licking County Board of Revision, the Licking County Auditor, John Hinderer, and Lynn Hinderer.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-V-1370         Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Anne Crocker.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-Z-1383          B & P Melinz LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District.  Real Property Tax.  Stipulated.  Board members concur.

2006-Z-1631          First National Bank of Akron (FirstMerit Bank, N.A.) v. Summit County Board of Revision, Summit County Fiscal Officer, and Copley-Fairlawn City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-Z-2269          Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Congeni Investments, LLC.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-H-2352         John Plane Enterprises, Ltd. v. Butler County Board of Revision, Butler County Auditor, and the Lakota School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-T-610            Mark A. Feckanin v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-M-786           David L. & Katharine M. Zusman v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-T-874            Sheldon Development LLC/Richard N. Boldin and Francis D. Boldin v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-T-904            Eugene J. Trela, Trustee v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-A-1791         North Canton City School District Board of Education v. Stark County Board of Revision, Stark County Auditor, and Dad’s Car Care Center, Inc.  Real Property Tax.  Dismissed.  Board members concur.

 

2008-M-129           Kenneth D. and Robin S. Senser v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed.  Board members concur.

 

 

MISCELLANEOUS

 

2006-Z-280            Young Men’s Christian Association of Dayton, Ohio v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Remand.  Board members concur.

 

2006-A-948            Shiloh Corporation v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Remand.  Board members concur.

 

2006-A-949            Shiloh Corporation (Shiloh Industries, Inc.) & Subsidiaries v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Remand.  Board members concur.

 

2006-A-950            Liverpool Coil Processing, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Remand.  Board members concur.

 

2006-A-951            Medina Blanking, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Remand.  Board members concur.

 

2006-A-952            Valley City Steel Company v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Remand.  Board members concur.

 

2006-A-953            Sectional Stamping, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Remand.  Board members concur.

 

2006-M-1335        Mineral City Village v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Remand.  Board members concur.

 

2006-Z-2356          Lee Scaife & Donna Scaife v. Lake County Board of Revision, Lake County Auditor, and Painesville Township Local City School District Board of Education.  Real Property Tax.  Remand.  Board members concur.

 

2007-H-228           Bethlehem Baptist Church v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Remand.  Board members concur.

 

2007-T-1379          Quentin and Leanne Lutz v. Lucas County Board of Revision and Lucas County Auditor.  Real Property Tax.  Remand.  Board members concur.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2004-T-176            General Motors Corporation v. William W. Wilkins, Tax Commissioner of Ohio.  Use Tax.  Dissolving Stay and Requiring the Parties to Show Cause.

 

2004-T-190            General Motors Corporation v. William W. Wilkins, Tax Commissioner of Ohio.  Use Tax.  Dissolving Stay and Requiring the Parties to Show Cause.

 

2005-H-896           Shiloh Automotive, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Lifting Stay and Scheduling Hearing.

 

2006-H-462           Hartville Ready-Mix, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Show Cause.

 

2006-A-1270         Fred W. and Suzanne Fields v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Designating Complex Litigation and Requiring Additional Information.

 

2006-T-1504          City of East Liverpool v. Columbiana County Budget Commission; Townships of Butler, Center, Elkrun, Fairfield, Franklin, Hanover, Knox, Liverpool, Madison, Middleton, Perry, Salem, St. Clair, Unity, Washington, Wayne, West, and Yellow Creek; Villages of Columbiana, Lisbon, Summitville, Hanoverton, Rogers, Washingtonville, Leetonia, New Waterford, Salineville, and Wellsville; Cities of Salem, and East Palestine; Columbiana County; and Columbiana County Park District.  Budget Commission ULGF & ULGRAF.  Show Cause.

 

2007-K-308, 2007-K-448

                                 Metropolitan Fiber Systems of Columbus, MCI WorldCom Network Service, Inc., Brooks Fiber Communications of Ohio, Inc., MCI Metro Access Transmission Services LLC, Metropolitan Fiber Systems of Ohio v. Richard A. Levin, Tax Commissioner of Ohio.  Public Utility Personal Property Tax  and UUNet Technologies, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Property Tax.  Staying Further Proceedings.

 

2007-T-1047, 2007-T-1048

                                 Olentangy Local School District Board of Education and Buckeye Local Schools Board of Education v. Delaware County Board of Revision, Delaware County Auditor, and Scioto Reserve LLC.  Real Property Tax.  Extending Discovery Period.

 

2007-T-1144          Thomas Peyton v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Show Cause.

 

2007-T-1429          Lorain County Savings & Trust Co., nka FirstMerit Bank, N.A. v. Lorain County Board of Revision, Lorain County Auditor, and the Board of Education of the Vermilion City Schools.  Real Property Tax.  Extending Discovery Period.

 

2007-M-1506        Cora Evelyn Tedrick v. Stark County Board of Revision and the Stark County Auditor.  Real Property Tax.  Show Cause.

 

2008-A-124            Vito Colonna v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Requiring Appellant to Show Cause and County Appellees to Supplement Record.

 

2008-T-135, 2008-T-138, 2008-T-141

                                 Moonlight Mobile Home Parks, Inc., Kohl’s Department Stores, Inc., and Washington Local School District Board of Education v. Lucas County Board of Revision and Lucas County Auditor.  Real Property Tax.  Consolidating Appeals.