OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. Tuesday

June 3, 2008

 

MERIT DOCKET

 

2006-V-459            Board of Education of the South Euclid-Lindhurst City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Lydris Management III, LLC.  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.  Vacating prior decision and order and granting motion for clarification.  Board members concur. 

 

2006-H-1260         Dornoch Development, Ltd. v. Delaware County Board of Revision, Delaware County Auditor, and the Olentangy Local School District Board of Education.  Real Property Tax.  Value found.  Board members concur. 

 

2006-M-1274        Jeff Jacobs v. Montgomery County Board of Revision and the Montgomery County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-M-1365        Nestle R & D Center, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Corporation Franchise Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-A-1592         Diane & Lawrence Baygents v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-A-1805         Cynthia A. Grauduss v. William W. Wilkins, Tax Commissioner of Ohio.  Vendor’s License Revocation.  Tax Commissioner affirmed.  Board members concur. 

 

2007-Z-609            John Morello v. Mahoning County Board of Revision and Mahoning County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2007-H-867           John E. and Carla E. Partin v. Butler County Board of Revision and the Butler County Auditor.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

2007-V-1049         Board of Education of the Columbus City School District v. Franklin County Board of Revision, Franklin County Auditor, and Virginia Geyer.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

2008-N-496           Edsel A. and Shirley J. Cotter v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2008-V-543            Virginia Geyer v. Franklin County Board of Revision and Franklin County Auditor.  Real Property Tax.  Dismissed.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2005-H-1310, 2005-H-1316, 2005-H-1318, 2005-H-1324

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

 

2006-M-1729        Jefferson Park Properties v. Summit County Board of Revision, the Summit County Fiscal Officer and the Copley Fairlawn City School District Board of Education.  Stipulated.  Board members concur. 

 

2006-B-1826         Sphere Investments, Ltd. v. Montgomery County Board of Revision, Montgomery County Auditor, and Centerville City School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-M-1835        32400 Aurora Properties LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Solon Board of Education.  Stipulated. Board members concur. 

 

2006-Z-2348          Cincinnati School District, Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor, and Seymour Plaza, LLC.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-B-2386         Target Corporation formerly known as Dayton Hudson Corporation v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-H-285           Eldon E. Petrey v. Lucas County Board of Revision and the Lucas County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-M-925           John & Tara Kastelic v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-A-986            Robert & Jane Ratliff v. Lucas County Board of Revision and Lucas County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-M-1392        Tyler Corporate Center Associates v. Lake County Board of Revision, the Lake County Auditor, and Mentor Exempted Village School District Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-A-177, 2008-A-180

                                 Orange City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Elegant Homes by Latina Builders, Inc.  Real Property Tax.  Stipulated.  Board members concur. 

 

2008-M-550           City of North Royalton v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Dismissed.  Board members concur. 

 

 

MISCELLANEOUS

 

2007-B-408*         Dehlendorf & Company v. Fairfield County Board of Revision and the Fairfield County Auditor.  Real Property Tax.  Denying motion for reconsideration.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2007-R-24, 2007-R-25, 2007-R-1640

                                 Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and 1944 L.L.C.  Real Property Tax.  Granting request for consolidation of appeals for purposes of hearing and briefing. 

 

2007-A-1104         Daniel G. Roth v. Erie County Board of Revision and Erie County Auditor.  Real Property Tax.  Requiring appellant to show cause. 

 

2007-A-1465*       Mentor Skateland I LLC v. Lake County Board of Revision, Lake County Auditor, and Mentor Exempted Village School District Board of Education.  Real Property Tax.  Establishing jurisdiction. 

 

 

*Issued Previously