OHIO BOARD OF TAX APPEALS

ANNOUNCEMENT OF DECISIONS AND ORDERS

12:00 P.M. TUESDAY

April 29, 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

2005-H-1436 Olmsted Falls Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and M & B Olmsted, LLC. Real Property Tax. Value found. Board members concur.

2006-N-678 A-Z Investment Properties, Ltd. (Philip E. and Gloria T. Absi, Trustees) v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City School District Board of Education. Real Property Tax. Value found. Board members concur.

2006-R-731 National Paper & Packaging Company v. William W. Wilkins, Tax Commissioner. Personal Property Tax Penalty Abatement. Tax Commissioner affirmed. Board members concur.

2006-K-838 Springfield City School District Board of Education v. Clark County Board of Revision, Clark County Auditor, and Nancy Wilson. Real Property Tax. Value found. Ms. Margulies and Mr. Eberhart concur. Mr. Dunlap dissents.

2006-H-913 Lexington Avenue Executive Park v. Richland County Board of Revision, and the Richland County Auditor. Real Property Tax. Value found. Ms. Margulies and Mr. Eberhart concur. Mr. Dunlap concurring separately.

2006-N-934 Jeff Jacobs v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Value found. Board members concur.

2006-B-1812 Barbara A. Scarbrough v. Washington County Board of Revision and Washington County Auditor. Real Property Tax. Value found. Board members concur.

2007-M-1488 Robert P. Dowd v. Lake County Board of Revision, the Lake County Auditor, and the Board of Education for the Painesville Township Local School District. Real Property Tax. Appeal dismissed. Board members concur.

DISMISSALS AND STIPULATIONS

2004-V-917 Strongsville City School District Board of Education and the City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Royalton Investors LLC. Real Property Tax. Stipulated. Board members concur.

2005-T-1362, 2005-T-1363

Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Flats Waterfront Associates, and City of Cleveland. Real Property Tax. Stipulated. Board members concur.

2006-V-413, 2006-V-414

Columbus Country Club v. Franklin County Board of Revision, Franklin County Auditor, and the Columbus City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2006-H-432 Board of Education of the South-Western City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Urban Hollow, Ltd. Real Property Tax. Dismissed. Board members concur.

2006-V-490 Bluestone Trading Company v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board members concur.

2006-M-1187 thru 2006-M-1189

Green Circle Growers, Inc. v. Lorain County Board of Revision, the Lorain County Auditor and the Firelands Board of Education. Real Property Tax. Dismissed. Board members concur.

2006-V-1353 Paul A. Maron, Trustee of the Richard D. Maron QPRT Trust v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2006-V-1532 TK Ohio Properties LLC v. Summit County Board of Revision, Summit County Fiscal Officer, and Hudson City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2006-V-1747 Cuyahoga Falls School District Board of Education v. Summit County Board of Revision, the Summit County Fiscal Officer, and Yorkshire Woods Apartments, Ltd. Real Property Tax. Stipulated. Board members concur.

2006-M-1836 Sam’s Real Estate Business Tr v. Montgomery County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.

2006-R-2164 Veard Kettering Limited Partnership v. Montgomery County Board of Revision, Montgomery County Auditor, and Kettering City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2007-H-39 Truscon Realty Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2007-R-222 Thomas J. & Rachel Donoghue v. Richard A. Levin, Tax Commissioner of Ohio. Personal Income Tax. Dismissed. Board members concur.

2007-V-753 Randal South and Susan South v. Lake County Board of Revision and the Lake County Auditor. Real Property Tax. Stipulated. Board members concur.

2007-V-1693 Liberty Hill Apartment Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Solon Board of Education. Real Property Tax. Dismissed. Board members concur.

2007-V-1694 Liberty Hill Apartments II, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Solon Board of Education. Real Property Tax. Dismissed. Board members concur.

2007-V-1695 Liberty Hill Apartments I, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Solon Board of Education. Real Property Tax. Dismissed. Board members concur.

2007-H-1696 Liberty Hill Recreation Club, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Solon City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2007-M-1697 Paul Lipman Tr. (Liberty Hill Apartment Co.) (Liberty Hill Apartments II) v. Cuyahoga County Board of Revision, et al. Real Property Tax. Dismissed. Board members concur.

MISCELLANEOUS

2008-A-124 Vito Colonna v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Granting Motion for Reconsideration. Board members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2006-V-1708, 2006-V-2142, 2006-V-2143

The Board of Education of the Akron City School District and LMA Commerce, Ltd. v. Summit County Board of Revision, the Summit County Fiscal Officer, and the Springfield City School District Board of Education. Real Property Tax. Denying Motion to Bifurcate Issues.

2006-T-1833 London Road Land, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Denying Motion to Consolidate.

2006-A-2140, 2008-A-6

MMTO LLC a Delaware Limited Liability Company v. Lucas County Board of Revision, Lucas County Auditor, and Board of Education for Washington Local Schools. Real Property Tax. Consolidating Appeals.

2007-M-1150 John & Candiss Hamilton v. Erie County Board of Revision the Erie County Auditor, and the Sandusky City School District Board of Education. Real Property Tax. Show Cause.

2007-T-1699 BHC Fox Run Hospital, Inc. v. Belmont County Board of Revision and Belmont County Auditor. Real Property Tax. Denying Extension of Discovery Period.

2007-N-1786, 2007-N-1802

Willoughby-Eastlake City School District Board of Education and Sandcrest Ltd. v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Consolidating Appeals.

2008-M-314 thru 2008-M-317, 2008-M-342, 2008-M-343

Berea City School District Board of Education and Courtyard Green, Limited v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidating Appeals.