OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

12:00 P.M. Tuesday

April 1, 2008

 

 

MERIT DOCKET

 

2006-A-1066         G. Courtney Hauck v. Hamilton County Board of Revision and Hamilton County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-T-1256          John and Erin Schmitz v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-B-1403         William P. Smith v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-T-1485          Raymond A. Minor v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2007-H-613           Edward D. Arango v. Mahoning County Board of Revision and the Mahoning County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2008-H-1                Victor J. Astraitis v. Lake County Board of Revision and the Lake County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2008-A-124            Vito Colonna v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2008-R-235            Warren and Wilma White v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2006-M-1352, 2006-M-1385

                                 Maple Heights City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and SG USA, Ltd., an Ohio Limited Liability Co.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-M-1428 thru 2006-M-1477

                                 Vienna Woods Phase II, L.P., an Ohio Limited Partnership v. Stark County Board of Revision and the Stark County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-M-1525        Cranberry Court LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Beachwood Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-T-1586          Continental 47 Fund Ltd v. Madison County Board of Revision and Madison County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-M-2122        K.L.K. Enterprises, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Parma Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-R-2199         Orange City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Sharona Investments, LLC.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-T-2237          Roselawn Center Limited Partnership v. Montgomery County Board of Revision, Montgomery County Auditor, and Centerville City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-Z-2312          Brooklyn City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Key Bank National Association.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-Z-246            Fred R. Claus v. Erie County Board of Revision and Erie County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-T-561            George A. Kistner v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-T-640            Daniel J. Lynch v. Mahoning County Board of Revision and Mahoning County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-A-863            Nader and Judith A. Armand v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-A-1461         Powderhorn Country Club, LLC v. Lake County Board of Revision, Lake County Auditor, and Madison Local School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

 

2004-V-252, 2004-V-253

                                 Waste Management of Ohio, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Property Tax.  Remand.  Board members concur. 

 

2006-M-497           YSI Incorporated v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Remand.  Board members concur. 

 

2007-A-443            Cincinnati, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Property Tax.  Remand.  Board members concur. 

 

2007-V-454            Thomas J. Rudowicz v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Denying motion for reconsideration.  Board members concur. 

 

2007-T-686            Dayton Urban Ministry Center v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Remand.  Board members concur.

 

2007-V-690            Roy Dale Diggs v. Lake County Board of Revision and the Lake County Auditor.  Real Property Tax.  Remand.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2005-V-1158         UUNET Technologies, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Staying proceedings. 

 

2006-Z-1722, 2006-Z-1842, 2008-Z-195

                                 Board of Education for Springfield Local Schools and Area Growth Investors Ltd. v. Lucas County Board of Revision and Lucas County Auditor.  Real Property Tax.  Consolidated. 

 

2006-B-1832, 2007-B-1114

                                 AREC 11, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Bedford Board of Education.  Real Property Tax.  Consolidated. 

 

2006-T-2257          God’s House of Prayer of Middletown v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Requiring appellant to show cause. 

 

2007-R-544            Lutheran Hospital v. Richard A. Levin, Tax Commissioner of Ohio, and Cleveland Municipal School District Board of Education.  Real Property Tax Exemption.  Staying proceedings. 

 

2007-H-928           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-M-1729, 2007-M-1730

                                 Jackson Local School District Board of Education and Plain Local School District Board of Education v. Stark County Board of Revision, the Stark County Auditor, and Tam O’Shanter Company.  Real Property Tax.  Denying consolidation.