ANNOUNCEMENT OF DECISIONS AND
ORDERS
12:00 P.M. Tuesday
April 8, 2008
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
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
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.
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.
Four
Seasons Apartments LLC, an
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.