ANNOUNCEMENT OF DECISIONS AND
ORDERS
12:00 P.M. Tuesday
March 18, 2008
2006-K-337 Cleveland
Heights/University Heights City School District Board of Education v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, and 1825 Coventry
Properties, LLC. Real Property Tax. Value found.
Board members concur.
2006-N-482 Board
of Education of the Cleveland Municipal School District v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor, and Bay North Realty Investments,
LLC. Real Property Tax. Value found.
Board members concur.
Realty Income
Corporation, A Maryland Corp. *As of 1/1/05 Madison (Ridge) LLP, a Georgia LLP,
et al., and Rite Aid of Ohio, Inc. v. Lake County Board of Revision, the Lake
County Auditor and the Madison Local School District Board of Education. Real Property Tax. Value found.
Board members concur.
2006-M-1033 Thomas
D. Elsea v. Montgomery County Board of Revision and the Montgomery County
Auditor. Real Property Tax. Value found.
Board members concur.
2006-T-1196 Olen
W. Powers v. Erie County Board of Revision and Erie County Auditor. Real Property Tax. Value found.
Board members concur.
2006-T-1247 Kimberly
A. Jeffers v. Franklin County Board of Revision and Franklin County
Auditor. Real Property Tax. Value found.
Board members concur.
2006-B-1304 Parma
City School District Board of Education v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor, and 7007 Brookpark, LLC. Real Property Tax. Value found.
Board members concur.
2006-B-1369 Board
of Education of the Cleveland Municipal School District v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor, and Roland and Blanca Evans. Real Property Tax. Value found.
Board members concur.
2006-A-1374 Board
of Education of the Cleveland Municipal School District v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor, and Marija A. & Fred J.
Manson. Real Property Tax. Value found.
Board members concur.
2006-B-1377 Board
of Education of the Cleveland Municipal School District v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor, and Hilco Acquisition (Medic Real
Estate), LLC. Real Property Tax. Value found.
Board members concur.
2006-A-1378 Board
of Education of the Cleveland Municipal School District v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor, and Appreciating Properties,
LLC. Real Property Tax. Value found.
Board members concur.
2006-T-1478 G.
Rodney Miller v. Montgomery County Board of Revision and Montgomery County
Auditor. Real Property Tax. Value found.
Board members concur.
2006-T-1611 Parma
City School District Board of Education v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor, and Greystone Group-Sprague, Ltd. Real Property Tax. Value found.
Board members concur.
2006-H-2239 Board
of Education for the Cleveland Heights/University Heights City School District
v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Mary T.
Gides, Grantor and/or Trustee. Real
Property Tax. Value found. Board members concur.
2006-M-2240 Board
of Education of the Mayfield City School District v. Cuyahoga County Board of
Revision, the Cuyahoga County Auditor, and 6510 Mayfield Road, LLC. Real Property Tax. Value found.
Board members concur.
2007-Z-111 Barry
Van Roden v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and
Cleveland Municipal School District Board of Education. Real Property Tax. Dismissed—lack of jurisdiction. Board members concur.
2007-M-494, 2007-M-495, 2007-M-496
Norman &
Mary J. Guidos v. Mahoning County Board of Revision and the Mahoning County
Auditor. Real Property Tax. Dismissed—lack of jurisdiction. Board members concur.
2007-Z-580 David
F. Motsinger v. Lucas County Board of Revision and Lucas County Auditor. Real Property Tax. Dismissed—lack of jurisdiction. Board members concur.
2007-T-616 Board
of Education of the Columbus City Schools v. Franklin County Board of Revision,
Franklin County Auditor, and Leonard L. Green Brice Road, LLC. Real Property Tax. Remanded with instructions. Board members concur.
2007-A-643 Harold
E. Green v. Mahoning County Board of Revision and Mahoning County Auditor. Real Property Tax. Dismissed—lack of jurisdiction. Board members concur.
2007-M-880 Bob
Clawson v. Union County Board of Revision and the Union County Auditor. Real Property Tax. Dismissed—lack of jurisdiction. Board members concur.
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. Dismissed—lack
of jurisdiction. Board members concur.
2008-M-130 Andrea
Eaton v. Cuyahoga County Board of Revision and the Cuyahoga County
Auditor. Real Property Tax. Dismissed—lack of jurisdiction. Board members concur.
2005-Z-1695,
2005-Z-1696, 2005-Z-1697, 2005-Z-1698
Bedford Place
Apartments Limited Partnership and Bedford Board of Education v. Cuyahoga
County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated.
Board members concur.
2006-H-293 Zambar Ltd. *As of 1/1/04 Judy K.
Zamlen Spotts v. Cuyahoga County Board of Revision, Cuyahoga County Auditor,
and the Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated.
Board members concur.
2006-B-368 Mayfield City School District Board
of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and
Park Plaza Apartments, LLC. Real Property
Tax. Dismissed. Board members concur.
2006-B-390 Zahler Gerald E. v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School
District Board of Education. Real
Property Tax. Stipulated. Board members concur.
2006-M-833 Schwan’s Consumer Brands North
America, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Dismissed.
Board members concur.
2006-M-834 Schwan’s Consumer Brands North
America, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Dismissed.
Board members concur.
2006-B-1048 James Krivacic v. Medina County Board
of Revision and Medina County Auditor.
Real Property Tax.
Stipulated. Board members concur.
2006-R-1063 Vineyards Partners, LLC, an Ohio
limited liability company v. Cuyahoga County Board of Revision, Cuyahoga County
Auditor, and the Brecks/Broad Heights Board of Education. Real Property Tax. Stipulated.
Board members concur.
2006-B-1071 Elden Properties v. Wayne County Board
of Revision and Wayne County Auditor.
Real Property Tax.
Stipulated. Board members
concur.
2006-B-1194 Heath Gilbert v. Montgomery County
Board of Revision and Montgomery County Auditor. Real Property Tax. Stipulated.
Board members concur.
2006-Z-1261 Cambridge Heights Inc. v. Guernsey
County Board of Revision and Guernsey County Auditor. Real Property Tax. Stipulated.
Board members concur.
2006-B-1267 MTD Products Inc. v. Medina County
Board of Revision and Medina County Auditor.
Real Property Tax.
Dismissed. Board members
concur.
2006-B-1317 4900 Woodland Company LLC v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal
School District Board of Education. Real
Property Tax. Dismissed. Board members concur.
2006-B-1517 G. Roger King v. Delaware County Board
of Revision and the Delaware County Auditor.
Real Property Tax.
Dismissed. Board members concur.
2006-V-1561,
2006-V-1562, 2006-V-1541
Orange City
School District Board of Education v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor, and Vantage Point Ltd.
Real Property Tax. Stipulated. Board members concur.
2006-A-1610 Board of Education for the Parma City
School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor,
and Pleval Ltd. Real Property Tax. Dismissed.
Board members concur.
2006-H-1746 Cuyahoga Falls City School District
Board of Education v. Summit County Board of Revision, Fiscal Officer of Summit
County, and HD Development of Maryland, Inc.
Real Property Tax.
Stipulated. Board members
concur.
2006-A-1788 DZT Zane Trace, LLC v. Franklin County
Board of Revision, Franklin County Auditor, and Board of Education of the
Hilliard City Schools District. Real
Property Tax. Dismissed. Board members concur.
2006-A-1821 National City Bank of Dayton v.
Montgomery County Board of Revision, Montgomery County Auditor, and Dayton
School District Board of Education. Real
Property Tax. Stipulated. Board members concur.
2006-Z-2172,
2006-Z-2393
Charles J.
Sims, Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor,
and Euclid City School District Board of Education. Real Property Tax. Stipulated.
Board members concur.
2006-B-2387 Patti Beckman Berns v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor, and the Orange City School District
Board of Education. Real Property
Tax. Stipulated. Board members concur.
2007-V-98 Bruce Industrial Associates, LLC
v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Solon
City School District Board of Education.
Real Property Tax.
Stipulated. Board members
concur.
2007-Z-405 George D. Rogers v. Mahoning County
Board of Revision and Mahoning County Auditor.
Real Property Tax.
Stipulated. Board members
concur.
2007-Z-406 George D. Rogers v. Mahoning County
Board of Revision and Mahoning County Auditor.
Real Property Tax.
Stipulated. Board members concur.
2007-T-453 Karl N. Bluhm v. Mahoning County Board
of Revision and Mahoning County Auditor.
Real Property Tax.
Stipulated. Board members
concur.
2007-B-524 Lakewood Village Center, LLC v.
Mercer County Board of Revision and the Mercer County Auditor. Real Property Tax. Stipulated.
Board members concur.
2007-Z-563 Christine N. Marsick v. Portage
County Board of Revision and Portage County Auditor. Real Property Tax. Stipulated.
Board members concur.
2007-B-574 SDW Investments, LLC by Scott
Wright, sole member v. Montgomery County Board of Revision and Montgomery
County Auditor. Real Property Tax. Stipulated.
Board members concur.
2007-B-611 Michael J. & Mary E. Piunno v.
Lake County Board of Revision and Lake County Auditor. Real Property Tax. Stipulated.
Board members concur.
2007-T-833 Victor and Carol Saltenis v. Lake
County Board of Revision and Lake County Auditor. Real Property Tax. Stipulated.
Board members concur.
2007-V-845 Karol Soeder, Trustee v. Lake County
Board of Revision and the Lake County Auditor.
Real Property Tax.
Stipulated. Board members
concur.
2007-T-861 Anthony Kirdahy v. Lucas County
Board of Revision and Lucas County Auditor.
Real Property Tax.
Stipulated. Board members concur.
2007-B-931 Audrey J. Schmikla v. Lake County
Board of Revision and Lake County Auditor.
Real Property Tax.
Stipulated. Board members
concur.
2007-V-939 Bishop of Cleveland v. Lake County
Board of Revision and the Lake County Auditor.
Real Property Tax.
Stipulated. Board members concur.
2007-B-1014 9500 Brookpark, LLC v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor, and the Brooklyn City School
District Board of Education. Real
Property Tax. Stipulated. Board members concur.
2007-H-1102 Huron City School District Board of
Education v. Erie County Board of Revision, Erie County Auditor, and John W.
Halter. Real Property Tax. Stipulated.
Board members concur.
2007-Z-1354 Madison Local School District Board of
Education v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Dismissed.
Board members concur.
2007-A-1386 Landings Animal Hospital, Inc. v.
Lorain County Board of Revision, Lorain County Auditor, and Avon Lake City
School District Board of Education. Real
Property Tax. Stipulated. Board members concur.
2007-B-1618 TIC Unity Health 7 LLC et al. v.
Franklin County Board of Revision, Franklin County Auditor, and the Columbus
City Schools Board of Education. Real
Property Tax. Dismissed. Board members concur.
2007-Z-1363 Doug Chevrolet v. Richard A. Levin,
Tax Commissioner of Ohio. Sales
Tax. Remand. Board members concur.
2007-Z-1376 CW Business Solutions of Ohio v.
Richard A. Levin, Tax Commissioner of Ohio.
Corporation Franchise Tax.
Remand. Board members concur.
INTERIM ORDERS ISSUED BY
ATTORNEY EXAMINERS
2005-V-1147 Caraustar Paperboard Company v. William W. Wilkins, Tax
Commissioner of Ohio. Personal Property
Tax. Denying motion to strike
brief.
2006-V-1040 Blanchester Limited Partnership v. Clinton County Board of
Revision and the Clinton County Auditor.
Real Property Tax. Denying motion
to strike brief.
2006-Z-2331 City of Blue Ash v. Hamilton County Board of Revision,
Hamilton County Auditor, and Board of Education Sycamore Community School
District. Real Property Tax. Overruling motion to dismiss.
2007-M-541, 2007-M-542, 2007-M-543
Cleveland
Clinic Foundation v. Richard A. Levin, Tax Commissioner of Ohio, and the
Cleveland Municipal School District Board of Education. Real Property Tax Exemption. Staying further proceedings.
2007-R-760 David
Shan v. Ashtabula County Board of Revision and Ashtabula County Auditor. Real Property Tax. Requiring appellant to show cause.
Board
of Education for the Springfield Local Schools, and Valleystream Village, LLC
v. Lucas County Board of Revision and Lucas County Auditor. Real Property Tax. Consolidated.
2007-A-1063 The Ohio Bell Telephone Company v. Richard A. Levin, Tax
Commissioner of Ohio. Public Utility Personal
Property Tax. Staying proceedings.
2007-A-1320 Board of Education for Toledo Public Schools v. Lucas County
Board of Revision, Lucas County Auditor, and K&B Warehousing, LLC. Real Property Tax. Denying appellant’s motion to remand.
2007-B-1333 Aldi, Inc. (Ohio) v. Summit County Board of Revision, Summit
County Fiscal Officer, and Akron School District Board of Education. Real Property Tax. Granting motion to compel and denying extension
of discovery deadline.
2007-M-1334 Overdale Apartments Limited Partnership v. Summit County
Board of Revision, the Summit County Fiscal Officer, and Tallmadge City School
District Board of Education. Real
Property Tax. Compelling discovery.
Fir
Hill Towers, LLC and Board of Education of the Akron City School District v.
Summit County Board of Revision and the Summit County Fiscal Officer. Real Property Tax. Consolidating appeals and compelling
discovery.
Mentor
Exempted Village School District Board of Education, and Mentor Heisley Racquet
Club v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Extending discovery period.
2008-M-46 Board
of Education for the Toledo Public Schools v. Lucas County Board of Revision,
the Lucas County Auditor, and Terry L. Schaich.
Real Property Tax. Denying motion
to remand.
2008-N-90 Bonita
Nichols, dba, The Hair Gardener v. Richard A. Levin, Tax Commissioner of
Ohio. Sales Tax. Requiring appellant to show cause.
2008-R-105 Rena
Addison v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Requiring appellant to show cause and
ordering board of revision to file statutory transcript.
2008-N-148 Heidtman
Steel Products, Inc. v. Richard A. Levin, Tax Commissioner of Ohio. Real Property Tax Exemption. Requiring appellant to show cause and
requesting the tax commissioner to certify transcript.
LMV
Properties LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor,
and Parma City School District Board of Education. Real Property Tax. Consolidated.