OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

12:00 P.M. TUESDAY

March 25, 2008

 

MERIT DOCKET

 

2005-T-1732          Hope Christian Church v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Remanded.  Board members concur.

 

2006-H-378           Board of Education of the Columbus City Schools v. Franklin County Board of Revision, the Franklin County Auditor, Abdel Sayyed, and Hussein Khalil.  Real Property Tax.  Value found.  Board members concur.

 

2006-H-822           Marie Antoinette Partners, an Ohio General Partnership v. Washington County Board of Revision and the Washington County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2006-B-1075         Perkins Local School District Board of Education v. Erie County Board of Revision, Erie County Auditor and Hoty 250 Water Ltd., an Ohio LLC.  Real Property Tax.  Value found.  Board members concur.

 

2006-B-1087         Perkins Local School District Board of Education v. Erie County Board of Revision, Erie County Auditor and Hoty 250 Water Ltd., an Ohio LLC.  Real Property Tax.  Value found.  Board members concur.

 

2006-B-1101         Hoty 250 Water, Ltd. v. Erie County Board of Revision, Erie County Auditor and Board of Education for the Perkins Local School District.  Real Property Tax.  Value found.  Board members concur.

 

2006-A-1241         Carl G. Cunningham v. Summit County Board of Revision and Summit County Fiscal Officer.  Real Property Tax.  Value found.  Board members concur.

 

2006-B-1480         Richard L. Verga v. Montgomery County Board of Revision and the Montgomery County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2006-K-2144         Paul Speca v. Montgomery County Board of Revision and the Montgomery County Auditor.  Real Property Tax.   Value found.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap dissents.

 

2007-V-790            Sandra J. and Paul Miller v. Lake County Board of Revision and the Lake County Auditor.  Real Property Tax.  Appeal dismissed.  Board members concur.

 

2007-V-1351         Julie Ann Parsons v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Appeal dismissed.  Board members concur.

 

 

DISMISSALS AND STIPULATIONS

 

2006-B-260, 2006-B-263

                                 Kensington Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Hts./University Hts. School District.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-B-494, 2006-B-535, 2006-B-537

                                 THI of Ohio Real Estate Holding Co., LLC, v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Berea City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-Z-648            BRE/ESA Properties, LLC, v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Berea City School District Board of Education.  Real Property Tax. Stipulated.  Board members concur.

 

2006-V-692, 2006-V-2280, 2006-V-2382

                                 TIC OCC Fuller LLC, et al., and Cleveland Municipal City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-B-1028, 2006-B-1032, 2006-B-1469

                                 Board of Education of the Elyria City Schools v. Lorain County Board of Revision, Lorain County Auditor, and Home Depot USA Inc.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-T-1057          Grand Bay of Brecksville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Brecksville/Broadway Heights Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-Z-1232          Janice R. Balbach v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-M-1238        Judith A. Cerar v. Montgomery County Board of Revision, and the Montgomery County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-A-1278         Board of Education of the Heath City Schools v. Licking County Board of Revision, Licking County Auditor, and Inland Western Health Southgate, LLC.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-H-1644         Yellow Transportation, Inc. v. Summit County Board of Revision, Summit County Fiscal Officer, and the Revere Local School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-B-1844 through 2006-B-1857, 2006-B-1859 through 2006-B-1877,

2006-B-1895, 2006-B-2097

                                 Summit Lake Homes Limited Partnership v. Summit County Board of Revision and Summit County Fiscal Officer.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-B-1878 through 2006-B-1921

                                 North Akron Homes Limited Partnership v. Summit County Board of Revision and Summit County Fiscal Officer.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-B-1922 through 2006-B-1946

                                 West Akron Homes Limited Partnership v. Summit County Board of Revision and Summit County Fiscal Officer.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-B-1966 through 2006-B-2002

                                 Southeast Homes Limited Partnership v. Summit County Board of Revision and Summit County Fiscal Officer.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-B-2003 through 2006-B-2045

                                 East Akron Homes Limited Partnership v. Summit County Board of Revision and Summit County Fiscal Officer.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-B-2046 through 2006-B-2096

                                 South Akron Homes Limited Partnership v. Summit County Board of Revision and Summit County Fiscal Officer.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-V-181            Kenneth R. Tevis, Sr., v. Richard A. Levin, Tax Commissioner of Ohio.  Withholding Tax.  Dismissed.  Board members concur.

 

2007-M-516           Indian Creek Limited Partnership v. Crawford County Board of Revision, the Crawford County Auditor, and the Bucyrus City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-R-687            Greg Edward Pancero v. Hamilton County Board of Revision and Hamilton County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-Z-793            Michael H. Webber v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-B-857            Cruso Family Partnership v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-A-1257         Board of Education of the Akron City School District v. Summit County Board of Revision, Summit County Fiscal Officer, and Wetzel Enterprises, LLC.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-H-1550         Steven and Jean Gokorsch v. Lake County Board of Revision and the Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

 

MISCELLANEOUS

 

2007-H-800           Donald W. and Idale K. Weiland Trust v. Lake County Board of Revision and the Lake County Auditor.  Real Property Tax.  Remand.  Board members concur.

 

2007-V-1464         Terence J. and Sandra L. Kelley v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Remand.  Board members concur.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2006-H-1260         Dornoch Development, Ltd. V. Delaware County Board of Revision, Delaware County Auditor, and the Olentangy Local School District Board of Education.  Real Property Tax.  Granting request to withdraw.

 

2006-V-2363 thru 2006-V-2368   

                                 Board of Education for the Cleveland Municipal School District v. Richard A. Levin, Tax Commissioner, and the Cleveland Clinic Foundation.  Real Property Exemption.  Granting motion to stay. 

 

2006-V-2369, 2006-V-2370

                                 Board of Education for the Cleveland Municipal School District v. Richard A. Levin, Tax Commissioner of Ohio, and the Cleveland Clinic Foundation.  Real Property Tax Exemption.  Granting motion to stay.

 

2006-V-2371 thru 2006-V-2377

                                 Board of Education for the Cleveland Municipal School District v. Richard A. Levin, Tax Commissioner and the Cleveland Clinic Foundation.  Real Property Exemption.  Granting motion to stay.

 

2007-H-476           Mount Vernon City School District Board of Education v. Knox County Board of Revision, Knox County Auditor, and Boondock Properties.  Real Property Tax.  Denying motion to remand.

 

2007-Z-1010          Dwayne D. Bennett v. Lucas County Board of Revision and Lucas County Auditor.  Real Property Tax.  Requiring appellant to show cause.

 

2007-H-1078         Board of Education for Toledo Public Schools v. Lucas County Board of Revision, Lucas County Auditor, and the Fraternal Order of Police.  Real Property Tax.  Denying motion to hear appeal on the record.

 

2007-T-1230          Susanna C. Sturdivant v. Erie County Board of Revision and Erie County Auditor.  Real Property Tax.  Requiring appellant to show cause.

 

2007-Z-1642 thru 2007-Z-1648

                                 Sallie D. Gibson v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Penalty Remission.  Requiring appellant to show cause.

 

2007-H-1747         JTM Brooke Park, Ltd. v. Lucas County Board of Revision, Lucas County Auditor, and the Springfield Local Schools Board of Education.  Real Property Tax.  Denying motion to dismiss.

 

2008-Z-85              Clayton Werden & Laura Trust v. Ottawa County Board of Revision and Ottawa County Auditor.  Real Property Tax.  Requiring appellant to show cause.