OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. Tuesday

April 22, 2008

 

ANNOUNCEMENT

 

In an effort to rectify a substantial backlog in our docket, the board has determined it necessary to temporarily suspend the mediation program (except for pro se litigants, tax commissioner cases and cases already scheduled for mediation conferences.)  The board encourages parties to actively engage in private settlement discussions during this suspension period.  Parties will be notified when the board is able to fully re-implement the program.  If you have any questions regarding this change, please contact the board’s Chief Attorney Examiner.

 

 

MERIT DOCKET

 

2006-A-233            CDC Cleveland L.L.C., a Missouri limited liability co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Euclid City School District Board of Education.  Real Property Tax.  Value found.  Board members concur.

 

2006-M-1148        Tommie McQueary & Jennifer McQueary v. Hamilton County Board of Revision and the Hamilton County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2006-M-1177, 2006-M-1178

                                 Mohammed Y. Kurmally v. Franklin County Board of Revision and the Franklin County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2006-B-1272         Harold and Shirley E. Rosenberg, Trustees, Rosenberg Family Trust v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2006-M-2278        Hidmi Enterprises, Inc. v. Montgomery County Board of Revision, the Montgomery County Auditor, and the Centerville City School District Board of Education.  Real Property Tax.  Value found.  Board members concur.

 

2007-T-1230          Susanna C. Sturdivant v. Erie County Board of Revision and Erie County Auditor.  Real Property Tax.  Appeal Dismissed.  Board members concur.

 

 

DISMISSALS AND STIPULATIONS

 

2006-M-1204        The Rexroth Corporation and Bosch Rexroth Corporation its successor v. Wayne County Board of Revision, Wayne County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-H-1413         Lutheran Social Services of Central Ohio Dela HS v. Delaware County Board of Revision, Delaware County Auditor, and the Board of Education of the Delaware City Schools.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-H-1491         Jomag Ventures, LLC v. Montgomery County Board of Revision, and Montgomery County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-T-2257          Anna Lee Wharton, Agent and Officer of God’s House of Prayer of Middletown v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Dismissed.  Board members concur.

 

2007-T-665            Aldi, Inc. (Ohio) v. Portage County Board of Revision, Portage County Auditor, and Streetsboro City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-T-749            Raymond J. Ross, Co-Trustee v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-T-772            William Bangham v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-M-837           Robert D. Lane and Joyce A. Lane v. Lucas County Board of Revision and the Lucas County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-M-853           Donald O. Gandal v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-Z-891            Denise Snider v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

 

MISCELLANEOUS

 

2003-B-1743         RDSOR v. Knox County Board of Revision and the Knox County Auditor.  Real Property Tax.  Certification.  Board members concur.

 

2004-R-230            Episcopal School of Cincinnati v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Certification.  Board members concur.

 

2005-H-359           The Old West End Association, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Certification.  Board members concur.

 

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.  Correcting Entry.  Board members concur.

 

2007-H-1298         Kay L. Heile v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Remanding Appeal and Denying Motion to Affirm or Dismiss as Moot.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

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

                                

2007-T-424            Dublin City Schools Board of Education v. Union County Board of Revision, Union County Auditor, and 6941 Post Preserve Blvd., LLC.  Real Property Tax.  Denying Motion for Sanctions.

 

2007-Z-1746          IRG Lorain, LLC v. Lorain County Board of Revision, Lorain County Auditor, and Vermilion Local Schools.  Real Property Tax.  Granting Joint Motion to Extend Discovery Period. 

 

2007-A-1770         Board of Education for Springfield Local Schools v. Lucas County Board of Revision, Lucas County Auditor, and McCord Plaza Development, Ltd.  Real Property Tax.  Denying Motion to Remand.

 

2007-M-1771        Board of Education for the Sylvania City Schools v. Lucas County Board of Revision, the Lucas County Auditor, and Harvey A. Tolson.  Real Property Tax.  Denying Motion to Remand.

 

2008-M-23             Board of Education for the Toledo Public Schools v. Lucas County Board of Revision, the Lucas County Auditor, and Harvey A. Tolson.  Real Property Tax.  Denying Motion to Remand.

 

2008-Z-311, 2008-Z-312, 2008-Z-318, 2008-Z-319, 2008-Z-321, 2008-Z-322

                                 Berea City School District Board of Education, and WBR Snow Road LLC and RRR Snow Road LLC v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals.

 

2008-A-407, 2008-A-410

                                 Stanley Schwartz-Ohio, LLC and Bernard Schwartz-Ohio LLC, and Board of Education for the Mayfield City School District v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidating Appeals.

 

2008-N-496           Edsel A. and Shirley J. Cotter v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Requiring Appellants to Show Cause and Requesting the Tax Commissioner to Expedite Certified Transcript.

 

* Issued Previously