OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. Tuesday

April 15, 2008

 

MERIT DOCKET

 

2006-R-775            Somerford Square Purchase Company, LLC v. Fairfield County Board of Revision and Fairfield County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2006-R-1137 through 2006-R-1146

                                 Timothy W. Mason v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-V-1571         Cincinnati School District Board of Education v. Hamilton County Board of Revision, the Hamilton County Auditor, and the City of Cincinnati.  Real Property Tax.  Value found.  Board members concur.

 

2006-V-1589         Strongsville Board of Education and the City of Strongsville v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and R.E. Services, No. 32, LLC.  Real Property Tax.  Remanded with instructions.  Board members concur.

 

2006-A-1637         RKL Investments, Ltd. v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2007-H-52              Board of Education for the Cleveland Heights/University Heights City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Scott David Moe, and 2815 Partners, LLC.  Real Property Tax.  Value found.  Board members concur.

 

2007-Z-1053, 2007-Z-1054

                                 Olmsted Falls Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Fred C. Shaker, Trustee.  Real Property Tax.  Remanded with instructions.  Board members concur.

 

2007-T-1144          Thomas Peyton v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Appeal dismissed.  Board members concur. 

 

2008-R-36              Village at Gender, LLC v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City School District.  Real Property Tax.  Appeal dismissed.  Board members concur.

 

2008-N-90              Bonita Nichols, dba, The Hair Gardener v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Appeal dismissed.  Board members concur.

 

 

DISMISSALS AND STIPULATIONS

 

2006-A-470, 2006-A-479

                                 Board of Education of the Cleveland Municipal School District and Prospect Parking LLC v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-H-524           Vista Commercial LLC (New owner as of 1/07 Capua Properties LLC) v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-Z-578            The Brotherhood of Locomotive Engineers Building Association v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District.  Real Property Tax.  Stipulated. Board members concur.

 

2006-M-1719, 2006-M-1720

                                 Sutliff Apartments, Inc. (FNA Trebmal II Apartments Development Company) and AMHA-Akron Metropolitan Housing Authority, et al.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-A-2351         Cincinnati SMSA Limited Partnership v. William W. Wilkins, Tax Commissioner of Ohio.  Public Utility Personal Property Tax.  Dismissed.  Board members concur.

 

2007-Z-392            Eric Metzger v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-Z-393            Eric Metzger v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-Z-394            Eric Metzger v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-R-423            Robert E. Ruzinsky v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-H-789           David Fischer v. Summit County Board of Revision, and the Summit County Fiscal Officer.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-T-792            Louis M. and Laurie A. Monaco v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-H-832           Ronald J. Glozer v. Cuyahoga County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-V-878            James Jirousek v. Lake County Board of Revision and the Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-H-43              North Canton City School District Board of Education v. Stark County Board of Revision, the Stark County Auditor, and Sally R. Marrell, Trustee.  Real Property Tax.  Dismissed.  Board members concur.

 

2008-H-132           Gerald H. and Roberta L. Sample v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City Schools District.  Real Property Tax.  Dismissed.  Board members concur. 

 

2008-T-268            Streetsboro City School District Board of Education v. Portage County Budget Commission and Portage County Auditor.  Budget Commission.  Dismissed.  Board members concur.

 

 

MISCELLANEOUS

 

2005-V-889            Allied Waste Services, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Property Tax.  Order.  Remanded.  Board members concur.

 

2006-B-1036         Ronald R. Kister v. Ashtabula County Board of Revision and the Ashtabula County Auditor.  Real Property Tax.  Certification.  Board members concur.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2006-H-462           Hartville Ready-Mix, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Lifting Stay and Scheduling Hearing.

 

2006-B-1027*       Simon J. Glick, et al. v. Wayne County Board of Revision and Wayne County Auditor.  Real Property Tax.  Granting in Part and Denying in Part Motion to Quash Subpoenas. 

 

2006-B-1055, 2008-B-187, 2008-B-188

                                 Strongsville Board of Education and City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Strongsville Corporate Center.  Real Property Tax.  Denying Motion to Consolidate. 

 

2007-H-254           William Ray Sellers v. Hamilton County Board of Revision and the Hamilton County Auditor.  Real Property Tax.  Requiring Appellant to Show Cause. 

 

2007-B-1045         Olentangy Local School District Board of Education v. Delaware County Board of Revision, Delaware County Auditor, and Kinsale Golf & Fitness Club, LLC.  Real Property Tax.  Extending Discovery Period.

 

2007-V-1332         Rencare Properties, LLC and Summit Renal Care, LLC v. Summit County Board of Revision, the Summit County Fiscal Officer, and The Akron City School District Board of Education.  Real Property Tax.  Granting Motion to Compel.

 

2007-Z-1388          Kmart Corporation, a MI Corp. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Denying Motion to Compel Discovery.

 

2008-R-18*            Board of Education for Oregon Schools v. Lucas County Board of Revision, Lucas County Auditor, and Susan Torok.  Real Property Tax.  Granting Appellee Property Owner’s Motion to Extend Time to Respond to Discovery and Ordering Appellant to Show Cause. 

 

2008-H-107           Cambridge Court Apartments, LP v. Lucas County Board of Revision, Lucas County Auditor, and the Board of Education for Washington Local Schools.  Real Property Tax.  Denying Motion to Dismiss.

 

2008-T-172, 2008-T-233

The May Department Stores Co., n/k/a Macy’s Retail Holdings, Inc., and South Euclid-Lyndhurst City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals.

 

2008-N-270, 2008-N-281

                                 CRE JV Mixed Five OH 2 Branch Holdings LLC and Charter One Bank, N.A., a national banking association v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Board of Education of the Cleveland Municipal School District.  Real Property Tax.  Consolidating Appeals.

 

2008-V-307            IAC Development LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education.  Real Property Tax.  Requiring Appellant to Show Cause. 

 

* Issued Previously