OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

1:00 P.M. Tuesday

May 27, 2008

 

MERIT DOCKET

 

2005-T-441, 2005-T-443

                                 Meijer Stores Limited Partnership v. Franklin County Board of Revision, Franklin County Auditor, and the Licking Heights School District Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2006-V-751            Target Corporation v. Greene County Board of Revision and the Greene County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-R-801            Lowes Home Centers, Inc. v. Fairfield County Board of Revision and Fairfield County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-B-997            Board of Education of the Dublin City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Plainsboro Partners III, Ltd.  Real Property Tax.  Value found.  Board members concur. 

 

2007-Z-316            Barbara E. Litter v. Erie County Board of Revision and Erie County Auditor.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2006-H-305           Maple Heights City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Rockside Commerce One, LLC.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-V-382            Columbus City School District Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Spirit SPE Portfolio 2004-6, LLC.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-H-804, 2006-H-805, 2006-H-806

                                 Board of Education for the Orange City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Chagrin Retail, LLC. Real Property Tax.  Stipulated.  Board members concur. 

 

2006-V-936            CNL Net Lease Funding 2003 LLC v. Medina County Board of Revision, Medina County Auditor, and the Brunswick City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-Z-1201          Elden Properties Limited Partnership v. Lorain County Board of Revision, Lorain County Board of Revision, Lorain County Auditor, and Vermilion Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-A-1290, 2006-A-1309, 2006-A-1310

                                 Robert J. Amsdell, Trs and Amsdell and Amsdell and Berea City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Stipulated.  Board members concur. 

 

2006-A-1306         The 1001 Euclid Associates Company, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-M-1406        Target Corporation formerly known as Dayton Hudson Corporation v. Summit County Board of Revision, the Summit County Fiscal Officer and the Akron City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-A-1419         Board of Education of the Akron City School District v. Summit County Board of Revision, Summit County Fiscal Officer, and the First National Bank of Akron, Trustee.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-M-1424        Wolpal Associates Limited Partnership v. Summit County Board of Revision, the Summit County Fiscal Officer and the Akron City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-Z-1714          Joseph N. Salemi – Trustee vs. Summit County Board of Revision and Summit County Fiscal Officer.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-M-2174        Doheny Enterprises, LLC, A California Limited Liability Company and Eric C. Schrier et al. v. Montgomery County Board of Revision, the Montgomery County Auditor and the Dayton City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-Z-2223, 2006-Z-2244

                                 Highlands Multi Family, Ltd. and Orange City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-B-2286         Franks Nursery & Crafts, Inc. v. Hamilton County Board of Revision and the Hamilton County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-Z-2301          Betsy Investments Company (A Partnership) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Solon City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-A-596            Encrete Investment Co., Inc. & Washington Properties, Partnership v. Union County Board of Revision, Union County Auditor, and the Marysville Exempted Village School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-H-743           MRR Properties LLC v. Wayne County Board of Revision, et al.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-Z-756            William S. Henry v. Summit County Board of Revision and Summit County Fiscal Officer.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-Z-821            Holden House, LLC v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-B-949            SL & MB, LLC v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-A-959            Alan Hochman v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-M-989           William T. O’Brien v. Lake County Board of Revision and the Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-Z-1132          Clay Kosokar v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-V-1194         National Premier Financial Services, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Corporate Franchise Tax.  Dismissed.  Board members concur. 

 

2007-Z-1219          Frank E. Shemik Jr. v. Lake County Board of Revision, Lake County Auditor, and Willoughby-Eastlake City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-A-1357         Springfield City School District Board of Education v. Clark County Board of Revision, Clark County Auditor, and Greenlawn Arbors Apartments, LLC.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-A-1359         Springfield City School District Board of Education v. Clark County Board of Revision, Clark County Auditor, and North Park Apartments Springfield, LLC.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-A-1360         Springfield City School District Board of Education v. Clark County Board of Revision, Clark County Auditor, and North Brook Apartments, LLC.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-V-1372         Great Lakes Bank/Sky Bank v. Lake County Board of Revision, Lake County Auditor, and the Mentor Exempted Village District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-V-1399         8671 Tyler Partners v. Lake County Board of Revision, Lake County Auditor, and the Mentor Exempted Village District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-V-1589         The Mullett Company v. Richard A. Levin, Tax Commissioner of Ohio.  Corporate Franchise Tax.  Dismissed.  Board members concur. 

 

2007-V-1590         The Mullett Company v. Richard A. Levin, Tax Commissioner of Ohio.  Corporate Franchise Tax.  Dismissed.  Board members concur. 

 

2007-V-1591         The Mullett Company v. Richard A. Levin, Tax Commissioner of Ohio.  Corporate Franchise Tax.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2006-T-279            MTD Products, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Remand.  Board members concur. 

 

2006-M-1836        Sam’s Real Estate Business Tr. V. Montgomery County Board of Revision, the Montgomery County Auditor, and the Vandalia Butler City Schools Board of Education.  Real Property Tax.  Correcting values.  Board members concur. 

 

2007-T-185            MTD Holdings, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Remand.  Board members concur.  

 

2007-R-449            W.W. Granger, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Property Tax.  Remand.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2006-Z-796            Midview Local School District Board of Education v. Lorain County Board of Revision, Lorain County Auditor, and Donald J. Tecco Development, LLC.  Real Property Tax.  Requiring the county appellees to show cause. 

 

2006-H-1624         Board of Education of the South-Western City Schools v. Franklin County Board of Revision, Franklin County Auditor, and Parkway Village, LLC.  Real Property Tax.  Case schedule.

 

2007-A-994            Thomas L. Bassett v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City School District Board of Education.  Real Property Tax.  Granting motion to intervene. 

 

2008-H-544           The Robert Henry Corporation v. Richard A. Levin, Tax Commissioner of Ohio.  Corporate Franchise Tax.  Requiring appellant to show cause.