OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

12:00 P.M. Tuesday

May 20, 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-1205         Board of Education of the Olentangy Local Schools v. Delaware County Board of Revision, Delaware County Auditor, and Ohio Investment Dst.  Real Property Tax.  Value found.  Board members concur. 

 

2005-H-1206         Board of Education of the Olentangy Local Schools v. Delaware County Board of Revision, Delaware County Auditor, and Ohio Investment Dst.  Real Property Tax.  Value found.  Board members concur. 

 

2006-M-206, 2006-M-207

                                 Home Depot USA, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-K-933           Off Site Storage Inc. v. Medina County Board of Revision and Medina County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-A-963            Michael J. Hajjar, Trustee v. Knox County Board of Revision, Knox County Auditor, and the Board of Education of the Mount Vernon City Schools.  Real Property Tax.  Value found.  Board members concur. 

 

2006-Z-1367          Taj A. Malik, D.P.M., P.C., Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Income Withholding Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-N-1580         Thomas and Elizabeth Walkley, dba, Café Forty-One:  Eleven v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Tax Commissioner affirmed.  Board members concur. 

 

2006-A-2246         Residenz LLC v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2007-T-244            City of Columbus Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Robert Freiheit.  Real Property Tax.  BOR vacated—remanded with instructions.  Board members concur. 

 

2007-H-547           Koster Crop Tester, Inc. v. Medina County Board of Revision, and the Medina County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2007-Z-981            Paul Lam v. Montgomery County Board of Revision, Montgomery County Auditor, and Dayton City School District Board of Education.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur.   

 

2007-T-1155          Jeffrey & Jennifer Smith v. Erie County Board of Revision and Erie County Auditor.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2006-T-715            WBR Forest LLC 50% and RRR Forest LLC 50% v. Medina County Board of Revision, Medina County Auditor, and Brunswick City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-V-1121         Love Investments of Wichita LLC as of 1/1/05 Greystone Group Salem Ltd. v. Columbiana County Board of Revision, Columbiana County Auditor, and the Salem City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-V-1252         Licking Heights Local Schools Board of Education v. Licking County Board of Revision, Licking County Auditor, and MBJ Holdings, LLC.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-H-1293         8355 Highfield Drive (Volvo) Associates LLC v. Delaware County Board of Revision, Delaware County Auditor, and the Board of Education of the Olentangy Local Schools District.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-A-1359         First National Bank of Akron, Trustee v. Summit County Board of Revision, Summit County Fiscal Officer, and the Akron City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-T-1380          Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Delta Management Properties, LLC.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-T-1539          Teresa L. Vernier v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Euclid City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-M-1642, 2006-M-1643

                                 Brooksedge LLC v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the Westerville City School District.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-T-2169

                                 Stow-Munroe Falls City School District Board of Education v. Summit County Board of Revision, Summit County Fiscal Officer, and Feldman Family Trust.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-B-2243         BRDA LLC v. Montgomery County Board of Revision, Montgomery County Auditor, and Miamisburg City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-T-2288          GHLFP, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Garfield Heights Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-A-2340         Sandelman Sandford Trustee v. Licking County Board of Revision, Licking County Auditor, and Heath City Schools Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-H-43, 2007-H-44

                                 Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Fedco Services, LLC, and Veterans Development, LLC.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-T-45, 2007-T-46

                                 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and LDV, Inc.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-R-560            Richard Mastriana v. Mahoning County Board of Revision and Mahoning County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-M-671           H. Lee Scott as Managing Trustee of the Wal Mart Real Estate Business Trust & Retail Trust IV v. Mahoning County Board of Revision and the Mahoning County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-H-761           Matthew Canzone v. Lake County Board of Revision and the Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-M-865           John L. and Joanne L. Lesnick v. Lake County Board of Revision and the Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-T-866            Eugene A. LaVelle v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-T-973            Fred and Norma Strayer v. Lucas County Board of Revision and Lucas County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-T-1032          William H. Magid v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-M-1050        Kushalkumar M. Baid v. Lake County Board of Revision and the Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-B-1060         Frank J. Pachinger, Jr. and Pamela M. Pachinger v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-M-1061        Joseph Cipriano v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

 

MISCELLANEOUS

 

2006-A-861*         Ohio Apartment Association and Greenwich Apartments, Ltd. and D & S Properties v. William W. Wilkins, Tax Commissioner of Ohio.  Rule Review.  Denying appellee’s motion to compel/continue hearing.  Board members concur. 

 

2007-R-14              New Life Baptist Mission, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Exemption.  Remand.  Board members concur. 

 

2007-T-453            Karl N. Bluhm v. Mahoning County Board of Revision and Mahoning County Auditor.  Real Property Tax.  Correcting order.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2006-H-381           Board of Education of the Worthington City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Bob-O-Link Golf Course, Ltd.  Real Property Tax.  Finding jurisdiction and scheduling merit hearing. 

 

2007-A-1246, 2007-A-1249, 2007-A-1250, 2007-A-1369, 2007-A-1371

                                 Elden Properties Limited Partnership v. Erie County Board of Revision and Erie County Auditor.  Elden Properties Limited Partnership v. Lorain County Board of Revision, Lorain County Auditor, and Board of Education of the Vermilion City Schools.  Real Property Tax.  Consolidated. 

 

2008-R-93              United Parcel Service, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Corporation Franchise Tax.  Granting appellee tax commissioner’s request to designate appeal as complex litigation. 

 

2008-H-198           John W. and Margie R. Ross v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Requiring appellants to show cause. 

 

2008-R-553            Patrick J. McHale v. Richard Levin, Tax Commissioner of Ohio.  School District Income Tax Penalty Abatement.  Requiring appellant to show cause. 

 

 

*Issued Previously