OHIO BOARD OF TAX APPEALS

ANNOUNCEMENT OF DECISIONS AND ORDERS

12:00 P.M. Tuesday

May 6, 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-R-835 New Windsor Housing Ltd. Partnership v. Fairfield County Board of Revision and Fairfield County Auditor. Real Property Tax. Value found. Board members concur.

2006-N-919 United Energy, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Motor Fuel Tax. Tax Commissioner affirmed. Board members concur.

2006-A-1245 Richard A. Barksdale v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Value found. Ms. Margulies and Mr. Eberhart concur. Mr. Dunlap concurs separately.

2006-T-1371 Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Kinsman, LLC. Real Property Tax. Value found. Board members concur.

2006-K-1503 Mike Loriz v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Value found. Board members concur.

2006-B-1625 Board of Education of the South-Western City Schools v. Franklin County Board of Revision, Franklin County Auditor and Harrisburg Properties LLC. Real Property Tax. Value found. Board members concur.

2006-B-1636 RKL Investments, Ltd. v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Value found. Board members concur.

2007-A-287 David E. & Madonna R. Gase v. Seneca County Board of Revision and Seneca County Auditor. Real Property Tax CAUV. BOR Reversed. Board members concur.

2007-B-408 Dehlendorf & Company v. Fairfield County Board of Revision and the Fairfield County Auditor. Real Property Tax. Value found. Board members concur.

2007-R-760 David Shan v. Ashtabula County Board of Revision and Ashtabula County Auditor. Real Property Tax. Dismissed—lack of jurisdiction. Board members concur.

2007-N-827 Ralph Patterson v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Value found. Board members concur.

2007-V-933 Sandee K. and Kim Lauer v. Richard A. Levin, Tax Commissioner of Ohio. Sales Tax. Dismissed—lack of jurisdiction. Board members concur.

2008-R-105 Rena Addison v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Dismissed—lack of jurisdiction. Board members concur.

2008-V-163 Susan Tekancic v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Dismissed—lack of jurisdiction. Board members concur.

DISMISSALS AND STIPULATIONS

2006-B-95 Ford Motor Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Bedford City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2006-Z-1277 Board of Education of the Licking Heights Local Schools v. Licking County Board of Revision, Licking County Auditor, and Myers Investment Group, Ltd. Real Property Tax. Dismissed. Board members concur.

2006-H-1528 Windsor Park 1988, A Limited Partnership v. Summit County Board of Revision, Summit County Fiscal Officer, and the Copley-Fairlawn City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2006-Z-1607 William B. Risman, Trustee of the William B. Risman Trust v. Summit County Board of Revision, Summit County Fiscal Officer, and Stow-Monroe Falls City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2006-M-1750, 2006-M-1752

Clyde Avenue Partners and Cuyahoga Falls City School District Board of Education v. Summit County Board of Revision and the Summit County Fiscal Officer. Real Property Tax. Dismissed. Board members concur.

2007-V-140, 2007-V-141

James L. Wasserstrom and Ellen W. Kozberg, Co-Trustees v. Franklin County Board of Revision, the Franklin County Auditor, and the Grove City School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2007-M-876 Gary and Rhadene Langdon v. Warren County Board of Revision and the Warren County Auditor. Real Property Tax. Stipulated. Board members concur.

2007-Z-948 Jeffrey L. Miller v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Stipulated. Board members concur.

2007-Z-1698 Solon Development Co., a Partnership (Liberty Hill Recreation Club LLC) v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Dismissed. Board members concur.

2008-H-117 Theresa Skoff v. Richard A. Levin, Tax Commissioner of Ohio. Withholding Tax. Dismissed. Board members concur.

2008-H-400 Carol Monahan v. Butler County Board of Revision and the Butler County Auditor. Real Property Tax. Dismissed. Board members concur.

MISCELLANEOUS

2005-R-591 Cummins Property Services, LLC v. Franklin County Board of Revision, Franklin County Auditor, and Worthington City Schools Board of Education. Real Property Tax. Certification. Board members concur.

2007-H-1078 Board of Education for Toledo Public Schools v. Lucas County Board of Revision, Lucas County Auditor, and the Fraternal Order of Police. Real Property Tax. Denying motion for Reconsideration. Board members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2007-A-573 Board of Education of the Cleveland Municipal School District v. Richard A. Levin, Tax Commissioner of Ohio and The Cleveland Clinic Foundation. Real Property Tax Exemption. Staying proceedings.

2007-T-804 Stephen Vincent v. Muskingum County Board of Revision and the Muskingum County Auditor. Real Property Tax. Requiring appellant to show cause.

2007-H-955 North Coast Consortium v. Lorain County Board of Revision and the Lorain County Auditor. Real Property Tax. Finding jurisdiction.

2007-A-1465 Louis Pannunzio v. Lake County Board of Revision, Lake County Auditor, and Mentor Exempted Village School District Board of Education. Real Property Tax. Requiring appellant to show cause.