ANNOUNCEMENT OF
DECISIONS AND ORDERS
12:00 P.M. TUESDAY
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.
2006-M-1043 Progressive
Plastics, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner
modified. Board members concur.
2006-M-1372 Board
of Education of the Cleveland Municipal School District v. Cuyahoga County
Board of Revision, the Cuyahoga County Auditor, and Rain Gas, Inc. Real Property Tax. Value found.
Board members concur.
2006-T-1375 Board
of Education of the Cleveland Municipal School District v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor, and Spencer & Cynthia Woodman. Real Property Tax. Value found.
Board members concur.
2006-H-1376 Board
of Education of the Cleveland Municipal School District v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor, and 9800 Tower LLC. Real Property Tax. Value found.
Board members concur.
2006-B-2167 Milton
L. & Carole A. Jordan v. Licking County Board of Revision and Licking
County Auditor. Real Property Tax. Value found.
Board members concur.
2006-B-2171 Milton
L. & Carole A. Jordan v. Licking County Board of Revision and Licking
County Auditor. Real Property Tax. Value found.
Board members concur.
2006-M-2270 Board
of Education of the Cleveland Municipal School District v. Cuyahoga County
Board of Revision, the Cuyahoga County Auditor, and MJB Investment Properties,
LLC. Real Property Tax. Value found.
Board members concur.
2007-B-475 Board
of Education of the Mt. Vernon City Schools v. Knox County Board of Revision,
Knox County Auditor and The Kindler Company.
Real Property Tax. Remanded. Board members concur.
2007-T-1076 Board
of Education for Maumee City Schools v. Lucas County Board of Revision, Lucas
County Auditor, and Kenneth R. Henderson.
Real Property Tax. Vacated and
Remanded. Board members concur.
2007-B-1321 Board
of Education for Maumee City Schools v. Lucas County Board of Revision, Lucas
County Auditor, and Kenneth R. Henderson.
Real Property Tax. Vacated and
Remanded. Board members concur.
2006-B-214,
2006-B-215, 2006-B-218
2006-B-219,
2006-B-220, 2006-B-221
Hallwood Realty
Partners L.P., and HWG Realty Investors, Inc., nka Hallwood 95, L.P. and Orange
City School District Board of Education v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and Solon City School District Board of Education. Real Property Tax. Stipulated.
Board members concur.
2006-B-256 Cleveland Municipal School District
Board of Education v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated.
Board members concur.
2006-Z-505
thru 2006-Z-507
F & P
America Mfg. Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Sales Tax.
Dismissed. Board members concur.
2006-B-1415 Board of Education of the Akron City
School District v. Summit County Board of Revision, Summit County Fiscal
Officer and CNL Net Lease Funding 2003, LLC.
Real Property Tax.
Stipulated. Board members concur.
2006-B-1516 Ryan Properties, Ltd. v. Delaware
County Board of Revision, et al. Real
Property Tax. Stipulated. Board members concur.
2006-B-1529 Stile Limited Partnership v. Summit County
Board of Revision, Summit County Fiscal Officer and the Copley-Fairlawn CSD
Board of Education. Real Property
Tax. Dismissed. Board members concur.
2006-Z-1535 Carlet Company, Ltd. 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-1570 Board of Education of the Akron City
School District v. Summit County Board of Revision, Summit County Fiscal
Officer, and C.L.I. Enterprises. Real
Property Tax. Stipulated. Board members concur.
2006-B-1618 Showa Aluminum Corp. v. Madison County
Board of Revision, Madison County Auditor, and the Madison Plains Local School
District Board of Education. Real
Property Tax. Stipulated. Board members concur.
2006-B-2113 Nacy A. Panzica, Trustee v. Cuyahoga
County Board of Revision, et al. Real
Property Tax. Stipulated. Board members concur.
2006-B-2265 Cleveland Municipal School District v.
Cuyahoga County Board of Revision and Night Sweats & T-Cells Company. Real Property Tax. Stipulated.
Board members concur.
2006-H-2330 Residence Inn III LLC v. Hamilton
County Board of Revision et al. Real
Property Tax. Dismissed. Board members concur.
2006-R-2355 Moscow Community Improvement
Corporation v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Dismissed.
Board members concur.
2006-M-2381 Cleveland Municipal School District
Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County
Auditor and PNP Realty, LLC, An Ohio Limited Liability Co. Real Property Tax. Dismissed.
Board members concur.
2007-B-18,
2007-B-19
Board of
Education of the Cleveland Municipal School District v. Cuyahoga County Board
of Revision, Cuyahoga County Auditor, and the Famicos Foundation University
Tower LLC. Real Property Tax. Stipulated.
Board members concur.
2007-B-54 Cleveland Municipal School
District Board of Education v. Cuyahoga County Board of Revision, et al. Real Property Tax. Dismissed.
Board members concur.
2007-M-592 Michael E. and Kristi L. Francis v.
Lucas County Board of Revision and the Lucas County Auditor. Real Property Tax. Stipulated.
Board members concur.
2007-B-767 Michael Justice v. Franklin County
Board of Revision and Franklin County Auditor.
Real Property Tax.
Stipulated. Board members concur.
2007-B-864 Steve Kosmos v. Cuyahoga County
Board of Revision, et al. Real Property
Tax. Stipulated. Board members concur.
2007-B-852 Marilyn J. Young v. Franklin County
Board of Revision and Franklin County Auditor.
Real Property Tax.
Stipulated. Board members concur.
2007-B-902 Anton Lavrisha v. Cuyahoga County
Board of Revision, et al. Real Property
Tax. Stipulated. Board members concur.
2007-B-937 John & Sharon Kidner v. Lake
County Board of Revision and Lake County Auditor. Real Property Tax. Stipulated.
Board members concur.
2007-H-1088
thru 2007-H-1091
2007-H-1382
thru 2007-H-1385
WBR Ohio, LLC
and RRR Ohio, LLC v. Lake County Board of Revision, and the Lake County
Auditor. Real Property Tax. Stipulated.
Board members concur.
2007-B-1117 Ben Esso v. Lake County Board of
Revision and Lake County Auditor. Real
Property Tax. Stipulated. Board members concur.
2007-B-1145 Joan M. Ruple, Trust v. Lake County
Board of Revision and Lake County Auditor.
Real Property Tax.
Stipulated. Board members concur.
2007-B-1147 William V. Welker v. Lake County Board
of Revision and Lake County Auditor.
Real Property Tax.
Stipulated. Board members concur.
2007-B-1186 Russell & Jill Claus v. Erie County
Board of Revision and Erie County Auditor.
Real Property Tax.
Stipulated. Board members concur.
2007-M-1551,
2007-M-1552
Colton
Enterprises, Inc. v. Cuyahoga County Board of Revision, the Cuyahoga County
Auditor and the Solon City School District, Board of Education. Real Property Tax. Stipulated.
Board members concur.
2008-N-405 Tower Press Ltd. v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School
District Board of Education. Real
Property Tax. Dismissed. Board members concur.
2008-B-406 Johnny Appleseed Metropolitan Park
District v. Richard A. Levin, Tax Commissioner of Ohio. Real Property Tax Exemption. Dismissed.
Board members concur.
2006-V-1008,
2006-V-1009
Level 3
Communications LLC v. Richard A. Levin, Tax Commissioner of Ohio. Public Utility Property Tax. Remand.
Board members concur.
2006-B-1048 James Krivacic v. Medina County Board of
Revision and the Medina County Auditor.
Real Property Tax. Correcting
Entry. Board members concur.
2006-A-1270 Fred W. and Suzanne Fields v. William
W. Wilkins, Tax Commissioner of Ohio.
Personal Income Tax. Remand. Board members concur.
2007-B-1595 Robert A. and Kay L. Heile v. Richard
A. Levin, Tax Commissioner of Ohio.
Personal Income Tax. Remand. Board members concur.
INTERIM ORDERS ISSUED BY
ATTORNEY EXAMINERS
2005-V-1726,
2006-V-99, 2006-H-117
Cleveland Clinic Foundation
(Beachwood Family Health and Surgery Center) v. William W. Wilkins, Tax
Commissioner of Ohio, and the Beachwood City School District Board of
Education; Cleveland Municipal School District Board of Education v. William W.
Wilkins, Tax Commissioner of Ohio, and The Cleveland Clinic Foundation (Taussig
Cancer Center); Cleveland Municipal School District Board of Education v.
William W. Wilkins, Tax Commissioner of Ohio, and Fairview Hospital. Real Property Tax Exemption. Staying Further Proceedings.
2006-B-1726* First National Bank of
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.
Olentangy Local School District
Board of Education and Buckeye Local Schools Board of Education v. Delaware
County Board of Revision, Delaware County Auditor, and Scioto Reserve LLC. Real Property Tax. Extending Discovery Period.
2007-Z-1075 Board of Education for Maumee City
Schools v. Lucas County Board of Revision, Lucas County Auditor, and Port
Lawrence Title and Trust. Real Property
Tax. Denying Motion to Dismiss and
Denying Motion to Hear Appeal on the Record.
2007-A-1166 Board of Education for Maumee City
Schools v. Lucas County Board of Revision, Lucas County Auditor, and Port
Lawrence Title and Trust. Real Property
Tax. Denying Motion to Dismiss and Motion
to Hear on the Record.
2007-Z-1171 Board of Education for Maumee City
Schools v. Lucas County Board of Revision, Lucas County Auditor, and Port
Lawrence Title and Trust. Real Property
Tax. Denying Motion to Dismiss and
Denying Motion to Hear Appeal on the Record.
2007-T-1500 David Cardillo v. Lake
2008-R-18 Board of Education for Oregon
Schools v. Lucas County Board of Revision, Lucas County Auditor, and Susan
Torok. Real Property Tax. Finding Jurisdiction.
2008-N-128 Taylor Chair Parcel v. Richard A.
Levin, Tax Commissioner of
2008-Z-379 Teresa Taylor v. Richard A. Levin,
Tax Commissioner of
2008-Z-523
2008-A-545 Rick Wickstrom v.
*Previously issued