OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. Tuesday

April 8, 2008

 

MERIT DOCKET

 

2005-T-1746          Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Crittenden Court Joint Venture.  Real Property Tax.  Value found.  Board members concur.

 

2006-R-50              York Temple Country Club v. Franklin County Board of Revision, Franklin County Auditor, and Worthington City Schools Board of Education.  Real Property Tax.  Value found.  Board members concur.

 

2006-K-709           West Clermont Local School District v. Clermont County Board of Revision, Clermont County Auditor, and F & C Realty, LLC.  Real Property Tax.  Value found.  Board members concur.

 

2006-V-859            Wentwood Laurel Lakes I LLP v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the Columbus City Schools.  Real Property Tax.  Value found.  Board members concur.

 

2006-V-904            Daniel Heskett v. Ross County Board of Revision and the Ross County Auditor.  Real Property Tax.  Remanded to the BOR.  Board members concur.

 

2006-B-1251         Heath City Schools Board of Education v. Licking County Board of Revision,  Licking County Auditor, and Christ Evangelical Lutheran Church.  Real Property Tax.  Value found.  Board members concur.

 

2006-T-1504          City of East Liverpool v. Columbiana County Budget Commission; Township 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.  Budget Commission is affirmed.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap is recused.

 

2007-N-1743         Jeffrey A. Stewart v. Richard A. Levin, Tax Commissioner of Ohio.  Sales tax.  Appeal Dismissed.  Board members concur.

 

 

DISMISSALS AND STIPULATIONS

 

2006-V-583            Homelife Properties, Ltd., et al. v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Remission.  Dismissed.  Board members concur.

 

2006-M-1072        Elden Properties, L.P. v. Erie County Board of Revision and the Erie County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-A-1423         532 Acquisition LLC, an Ohio limited liability company v. Summit County Board of Revision, Summit County Fiscal Officer, and Akron City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-Z-1553          Tallmadge Acres Apartments Inc. (an Ohio corp.) v. Summit County Board of Revision, Summit County Fiscal Officer, and Tallmadge City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-M-1572        Tartan Fields Golf Club, Ltd. v. Delaware County Board of Revision, the Delaware County Auditor, and Board of Education of the Dublin City School District.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-Z-465            Richard J. Gardner v. Mahoning County Board of Revision and Mahoning County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-A-521            Ron McGlothin v. Butler County Board of Revision and Butler County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-A-522            Ron McGlothin v. Butler County Board of Revision and Butler County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-A-523            Ron McGlothin v. Butler County Board of Revision and Butler County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-A-528            Ron McGlothin v. Butler County Board of Revision and Butler County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-A-628            Streetsboro City School District Board of Education v. Portage County Board of Revision, Portage County Auditor, and First National Bank of Ohio nka FirstMerit Bank N.A. Real Property Tax.  Dismissed.  Board members concur.

 

2007-A-691            Homeland LLC v. Montgomery County Board of Revision, Montgomery County Auditor, and Trotwood-Madison School Board.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-Z-747            William A. & Barabara Newkirk v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-A-851            Board of Education of the Hilliard City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Heritage Golf Club, LP.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-V-1368         Travelers Apartments, Ltd. v. Lake County Board of Revision and the Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-Z-1787          Board of Education of the Independence Local School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Independence Excavation Inc.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-Z-40              North Canton City School District Board of Education v. Stark County Board of Revision, Stark County Auditor, and Bob-O-Link Manor Apartments, Ltd.  Real Property Tax.  Dismissed.  Board members concur. 

 

2008-M-41             North Canton City School District Board of Education v. Stark County Board of Revision, the Stark County Auditor, and Starcliff, Ltd.  Real Property Tax.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2006-V-831, 2006-V-832

                                 Schwan’s Home Service, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Property Tax.  Remanded.  Board members concur.

 

2006-Z-1512          Waste Management of Ohio, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Remanded.  Board members concur.

 

2008-T-68              Sieb Family LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditory, and Lakewood Board of Education.  Real Property Tax.  Denying Motion to Dismiss.  Board members concur.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2005-A-1438         Fogg-Brunswick Centre, L.P. v. Medina County Board of Revision, Medina County Auditor, and the Board of Education of the Brunswick City School District.  Real Property Tax.  Requiring Appellant to Show Cause.

 

2006-A-861            Ohio Apartment Association and Greenwich Apartments, Ltd. and D & S Properties v. William W. Wilkins, Tax Commissioner of Ohio.  Rule Review.  Granting, in part, Appellants’ Discovery Motion.

 

2006-Z-1748          Board of Education of the Akron City School District v. Summit County Board of Revision, Summit County Fiscal Officer, and Cooper Real Estate Management Company Ltd.  Real Property Tax.  Granting Motion to Reopen Discovery Period.

 

2007-B-133            Cleveland Clinic Foundation v. Richard A. Levin, Tax Commissioner of Ohio and the Independence Local School District Board of Education.  Real Property Tax.  Granting Motion to Stay.

 

2007-A-209            Board of Education of the South-Western City Schools v. Franklin County Board of Revision, Franklin County Auditor, and HD Development of Maryland, Inc.  Real Property Tax.  Denying Motion to Limine.

 

2007-T-1337          Canal Square Ltd. v. Summit County Board of Revision, Summit County Fiscal Officer, and Akron City School District Board of Education.  Real Property Tax.  Denying Motion to Compel Discovery.

 

2008-Z-149, 2008-Z-151, 2008-Z-152

                                 The Southside German Bldg., Assn. aka Dollar Bank FSB, Cleveland Federal Savings & Loan Assoc. of Cuyahoga County aka Dollar Bank FSB, and Cleveland Federal Savings & Loan of Cuyahoga County aka Dollar Bank FSB v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals. 

 

2008-A-170, 2008-A-231

                                 Four Seasons Apartments LLC, an Ohio limited liability company and Beachwood City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals.

 

2008-R-386, 2008-R-387, 2008-R-388

                                 Worthington City Schools, Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Anchor Gov’t Properties I, LLC.  Real Property Tax.  Consolidating Appeals.