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 Tuesdays.

12:00 P.M. FRIDAY

March 7, 2008

MERIT DOCKET

2006-A-331, 2006-A-333, 2006-A-345

CCleveland OH Realty I, LLC and CCleveland OH Realty II, LLC and Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Value found. Board members concur.

2006-V-332 Daniel A. Boller, Jr. v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Value found. Board members concur.

2006-M-492 Handl-It Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Use Tax. Tax Commissioner affirmed. Board members concur.

2006-M-725 Brunswick City School District Board of Education v. Medina County Board of Revision, the Medina County Auditor and Mane Investments, Inc. Real Property Tax. Value found. Board members concur.

2006-M-726 Brunswick City School District Board of Education v. Medina County Board of Revision, the Medina County Auditor and DTB Land Development LLC. Real Property Tax. Value found. Board members concur.

2006-B-1070 Elden Properties L.P. v. Wayne County Board of Revision and Wayne County Auditor. Real Property Tax. Appeal dismissed. Board members concur.

2006-V-1186 Lawrence J. Karnowski v. Montgomery County Board of Revision, and the Montgomery County Auditor. Real Property Tax. Value found. Board members concur.

2006-V-1292 Alberta Sue Anderson v. Jackson County Board of Revision and the Jackson County Auditor. Real Property Tax. Value found. Board members concur.

2006-B-1305 Parma City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Arrow Property, LLC. Real Property Tax. Value found. Board members concur.

2006-T-1498 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and C.A.R.M. Development, Ltd. Real Property Tax. Value found. Board members concur.

2007-H-271 John Thornborough v. Richard A. Levin, Tax Commissioner of Ohio. Personal Income Tax. Appeal dismissed. Board members concur.

2007-Z-276 Sinclair Properties, LLC v. Richard A. Levin, Tax Commissioner of Ohio. Sales and Use Tax. Appeal dismissed. Board members concur.

2007-M-390 Rosalind C. Grossner v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Value found. Board members concur.

2007-Z-442 Buckeye Land Trust, Ltd. v. Van Wert County Board of Revision and Van Wert County Auditor. Real Property Tax. Appeal dismissed. Board members concur.

2007-A-564 David A. Simia, Trustee of [sic] v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Remanded. Board members concur.

2007-M-608 Janet F. Mastroine, Trustee v. Summit County Board of Revision and the Summit County Fiscal Officer. Real Property Tax. Appeal dismissed. Board members concur.

2007-V-774 John Ella Steward v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Appeal dismissed. Board members concur.

2007-Z-883 Robert J. Christie v. Richard A. Levin, Tax Commissioner of Ohio. Income Withholding Tax. Appeal dismissed. Board members concur.

2007-B-1011 Magnolia Investment, Inc. v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Appeal dismissed. Board members concur.

2007-Z-1107 MedQuist Transcriptions Ltd. v. Richard A. Levin, Tax Commissioner of Ohio. Sales and Use Tax. Appeal dismissed. Board members concur.

2007-M-1221 Board of Education of the Heath City Schools v. Licking County Board of Revision, the Licking County Auditor, and Green Valley Management, LLC. Real Property Tax. Remanded. Board members concur.

2007-M-1301 Duke Energy One, Inc. v. Richard A. Levin, Tax Commissioner of Ohio. Sales and Use Tax. Appeal dismissed. Board members concur.

2007-M-1594 Jeffrey W. & Laura K. Davis v. Richard A. Levin, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.

DISMISSALS AND STIPULATIONS

2007-T-553 Darryl and Dixie Locke v. Mahoning County Board of Revision and Mahoning County Auditor. Real Property Tax. Stipulated. Board members concur.

2007-B-669 Anthony Kirdahy v. Lucas County Board of Revision and Lucas County Auditor. Real Property Tax. Stipulated. Board members concur.

2007-T-693 Rex E. and Mary L. Shriver v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Stipulated. Board members concur.

2007-T-812 Gregory T. Engler v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Stipulated. Board members concur.

2007-T-1112 Francesco Leone and Gabriela Leone v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.

MISCELLANEOUS

2004-B-370 A. Schulman, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Certification. Board members concur.

2007-T-169 Cincinnati Riding for the Handicapped, Inc. v. Richard A. Levin, Tax Commissioner of Ohio. Real Property Tax Exemption. Remand. Board members concur.

2007-A-742 R.R. Donnelley & Sons Company v. Huron County Board of Revision, Huron County Auditor, and the Willard Board of Education. Real Property Tax. Denying Appellant’s Motion to Exclude Board of Education as a Party and Appellant’s Motion to Dismiss Board of Education’s Counter-Complaint. Board members concur.

2007-H-780 Paigelynn Place, LLC v. Fulton County Board of Revision, Fulton County Auditor, and the Swanton Local School District Board of Education. Real Property Tax. Denying Appellant’s Motion to Exclude Board of Education as a Party and Appellant’s Motion to Dismiss Board of Education’s Counter-Complaint. Board members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2005-T-1692 Joann Koenig, et al. v. Village of Botkins Board of Review and Joy Bond, Tax Commissioner for the Village of Botkins. Municipal Income Tax. Denying Motion to Reopen Discovery Period.

2005-Z-1745, 2006-Z-44

Cleveland Municipal School District Board of Education and Water Streets Associates Ltd. (A Limited Part.) v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Denying Motion to Quash and Motion for Protective Order.

2006-B-794, 2006-B-857, 2007-B-1086, 2007-B-1300

Huntington Center Associates v. Franklin County Board of Revision, Franklin County Auditor and Columbus City Schools Board of Education. Real Property Tax. Admission Pro Hac Vice.

2006-H-921 Riverbirch Green, LLC v. Fayette County Board of Revision and the Fayette County Auditor. Real Property Tax. Denying Motion in Limine as Moot.

2006-B-2379 Fairfield Board of Education v. Butler County Board of Revision, Butler County Auditor, and Nisbet Property Holdings, Ltd. Real Property Tax. Denying Motion to Compel.

2007-B-457 Premcor Refining Group, Inc. v. Richard A. Levin, Tax Commissioner of Ohio. Use Tax. Admission Pro Hac Vice.

2007-B-475 Board of Education of the Mt. Vernon City Schools v. Knox County Board of Revision, Knox County Auditor and The Kindler Company. Real Property Tax. Requiring the Kindler Company to Show Cause.

2007-V-1056 Sexton 1987 Hillside Ltd. Partnership IX v. Montgomery County Board of Revision, Montgomery County Auditor, and the Centerville City School District Board of Education. Real Property Tax. Show Cause.

2007-B-1248 Royalton Strongsville LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, City of Strongsville and Strongsville City School District Board of Education. Real Property Tax. Compelling Discovery.

2007-B-1356, 2007-B-1389

Board of Education of the Newark City Schools and Westown Housing Partners, Ltd. v. Licking County Board of Revision and Licking County Auditor. Real Property Tax. Extending Discovery Period and Consolidating Appeals.

2007-A-1634 Jerrold L. Walter v. Richard A. Levin, Tax Commissioner of Ohio. School District Income Tax. Finding Jurisdiction.

2007-N-1743 Jeffrey A. Stewart v. Richard A. Levin, Tax Commissioner of Ohio. Sales Tax. Requiring Appellant to Show Cause and Requesting the Tax Commissioner to Expedite Certified Transcript.

2007-T-1748 Morrin, Buerk, Martin Company, Ltd. v. Lucas County Board of Revision, Lucas County Auditor, and Board of Education for Maumee Schools. Real Property Tax. Denying Motion to Dismiss.

2007-T-1751 Sylvania Monroe Plaza, LLC v. Lucas County Board of Revision, Lucas County Auditor, and Board of Education for the Sylvania City Schools. Real Property Tax. Denying Motion to Dismiss.

2007-T-1752 Sylvania Monroe Plaza, LLC v. Lucas County Board of Revision, Lucas County Auditor, and Board of Education for the Sylvania City Schools. Real Property Tax. Denying Motion to Dismiss.

2007-T-1758 Quarry Side Central, LLC v. Lucas County Board of Revision, Lucas County Auditor, and Board of Education for the Sylvania City Schools. Real Property Tax. Denying Motion to Dismiss.

2008-B-48 through 2008-B-56

Hidden Woods, LLC, and Jayleen Development, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Mayfield City School District Board of Education. Real Property Tax. Consolidating Appeals.

2008-V-88, 2008-V-89

Bedford Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Ken-Lar LLC. Real Property Tax. Consolidating Appeals.

2008-N-125, 2008-N-160

2008-N-161, 2008-N-162

Toledo Properties LLC, d.b.a. Toledo Managed Properties, LLC v. Lucas County Board of Revision, Lucas County Auditor, and the Board of Education of the Washington Local Schools. Real Property Tax. Consolidating Appeals.

2008-R-235 Warren and Wilma White v. Richard Levin, Tax Commissioner of Ohio. Personal Income Tax. Requiring Appellants to Show Cause and Ordering Tax Commissioner to Certify Record.

2008-M-255 Serene Shaper v. Richard A. Levin, Tax Commissioner of Ohio. Personal Income Tax. Show Cause.