ANNOUNCEMENT OF
DECISIONS AND ORDERS
12:00 P.M. TUESDAY
2006-B-118 American
Fiber Systems, Inc. v. William W. Wilkins, Tax Commissioner of
Board of
Education of the Columbus City Schools v. Franklin County Board of Revision,
Franklin County Auditor, and Chad A. Dalton.
Real Property Tax. Value
found. Board members concur.
2006-K-1053 LANDIS
Lancaster LLC v.
2006-H-1425 North
Royalton City School District Board of Education v. Cuyahoga County Board of
Revision, the Cuyahoga County Auditor, and 5253 Wallings, LLC. Real Property Tax. Value found.
Board members concur.
2007-H-254 William
Ray Sellers v. Hamilton County Board of Revision and the Hamilton County
Auditor. Real Property Tax. Appeal dismissed. Board members concur.
2007-T-804 Stephen
Vincent v. Muskingum County Board of Revision and the Muskingum County
Auditor. Real Property Tax. Appeal dismissed. Board members concur.
2007-B-1001 George
H. Waizmann and Roberta P. Waizmann v. Montgomery County Board of Revision, and
the Montgomery County Auditor. Real
Property Tax. Appeal dismissed. Board members concur.
2007-M-1150 John
and Candiss Hamilton v. Erie County Board of Revision, the Erie County Auditor,
and the Sandusky City School District Board of Education. Real Property Tax. Appeal dismissed. Board members concur.
2007-B-1154 Donald
J. & Mary Jane Novotny v. Erie County Board of Revision and Erie
County. Real Property Tax. Remanded with instructions. Board members concur.
2007-V-1416 Greif
Containers, Inc. v. Van Wert County Board of Revision, and the Van Wert County
Auditor. Real Property Tax. Reversed and Remanded. Board members concur.
2007-T-1500 David
Cardillo v. Lake
2007-B-1732 LC
Properties, Ltd. v. Lorain County Board of Revision, Lorain County Auditor, and
Sheffield-Sheffield Lake City School District Board of Education. Real Property Tax. Appeal dismissed. Board members concur.
2008-A-25 Heat
Sealing Equipment LLC v. Cuyahoga County Board of Revision, Cuyahoga County
Auditor, and Cuyahoga Heights Local School District Board of Education. Real Property Tax. Remanded with instructions. Board members concur.
2008-A-545 Rick
Wickstrom v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Appeal dismissed. Board members concur.
2006-T-1015 EAD Properties v. Geauga County Board
of Revision and Geauga County Auditor.
Real Property Tax.
Stipulated. Board members concur.
2006-A-1115 L Steubenville LLC v. Jefferson County
Board of Revision, Jefferson County Auditor, and Indian Creek Local School
District Board of Education. Real
Property Tax. Stipulated. Board members concur.
2006-M-1493 Second Generation Investments, LLC v.
Summit County Board of Revision, the Summit County Fiscal Officer, and Hudson City
School District Board of Education. Real
Property Tax. Dismissed. Board members concur.
2006-B-1567,
2006-B-1733
Tallmadge City
School District Board of Education v. Summit County Board of Revision, Summit
County Fiscal Officer and Tallmadge Associates.
Real Property Tax.
Stipulated. Board members concur.
2006-A-1723, 2006-A-2117
Board of
Education for Toledo Public Schools and Home Depot USA, a Delaware
Corporation/HD Development of Maryland, Inc., a MD Corp. v. Lucas County Board
of Revision and Lucas County Auditor.
Real Property Tax.
Stipulated. Board members concur.
2006-B-1726 First National Bank of Akron, NA v.
Summit County Board of Revision, et al.
Real Property Tax.
Stipulated. Board members concur.
2006-B-1800 Kettering Professional Building v.
Montgomery County Board of Revision, Montgomery County Auditor and the
Kettering City Schools Board of Education.
Real Property Tax. Dismissed. Board members concur.
2006-B-1858 Summit Lake Homes Limited Partnership
v. Summit County Board of Revision and Summit County Fiscal Officer. Real Property Tax. Dismissed.
Board members concur.
2006-B-1947
through 2006-B-1965
West Akron
Homes Limited Partnership v. Summit County Board of Revision and Summit County
Fiscal Officer. Real Property Tax. Dismissed.
Board members concur.
2006-A-2140,
2008-Z-6
MMTO LLC a
Delaware Limited Liability Company v. Lucas County Board of Revision, Lucas
County Auditor, and Board of Education for Washington Local Schools. Real Property Tax. Stipulated.
Board members concur.
2006-M-2154 Samar Ohio LLC v. Montgomery County
Board of Revision, the Montgomery County Auditor and the West Carrollton City
School District Board of Education. Real
Property Tax. Dismissed. Board members concur.
2006-B-2173 Centerville City School District Board
of Education v. Montgomery County Board of Revision, et al. Real Property Tax. Stipulated.
Board members concur.
2006-T-2221 The Fame-Midamco Company LLC v.
Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Lakewood
Board of Education. Real Property
Tax. Stipulated. Board members concur.
2006-V-2235 Shawnee Local School District Board of
Education v. Allen County Board of Revision, Allen County Auditor, and American
Mall, Inc. Real Property Tax. Dismissed.
Board members concur.
2006-M-2333 Tom Kereiakes, Trustee, Douglas P.
Brendamour Childrens Trust v. Hamilton County Board of Revision and the
Hamilton County Auditor. Real Property
Tax. Stipulated. Board members concur.
2006-T-2388 Buffalo-Broad Associates LLC 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-M-13 North Royalton City School District
Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County
Auditor and Deer Creek Apartments, Ltd.
Real Property Tax.
Dismissed. Board members concur.
2007-T-795 Paul M. Sekerak v. Cuyahoga County
Board of Revision and Cuyahoga County Auditor.
Real Property Tax.
Stipulated. Board members concur.
2007-A-947 Ferrara General Contractors, Inc. v.
Lake County Board of Revision and Lake County Auditor. Real Property Tax. Stipulated.
Board members concur.
2007-A-1013 Vinko Rendulic and Marija Rendulic v.
Lake County Board of Revision and Lake County Auditor. Real Property Tax. Stipulated.
Board members concur.
2007-B-1146 Joan M. Ruple, Trust v. Lake County
Board of Revision and Lake County Auditor.
Real Property Tax.
Stipulated. Board members concur.
2007-T-1373 Mentor Bank Investors LLC v. Lake
County Board of Revision, Lake County Auditor, and Mentor Exempted Village
School District Board of Education. Real
Property Tax. Stipulated. Board members concur.
2008-M-175,
2008-M-176
Orange City
School District Board of Education v. Cuyahoga County Board of Revision, the
Cuyahoga County Auditor and Elegant Homes By Latina Builders, Inc. Real Property Tax. Stipulated.
Board members concur.
2008-T-181 Robert R. Alden v. Cuyahoga County
Board of Revision and Cuyahoga County Auditor.
Real Property Tax.
Dismissed. Board members concur.
2008-T-284 Board of Education for the Sylvania
City Schools v. Lucas County Board of Revision, Lucas County Auditor, and
Talmadge Manor, Inc. Real Property
Tax. Stipulated. Board members concur.
2008-V-520 Columbus City Schools Board of
Education v. Richard A. Levin, Tax Commissioner of Ohio. Real Property Tax. Dismissed.
Board members concur.
2008-V-521 Columbus City Schools Board of
Education v. Richard A. Levin, Tax Commissioner of Ohio. Real Property Tax. Dismissed.
Board members concur.
2005-B-1724,
2005-B-1725
Marconi
Communications, Inc. v. Richard A. Levin, Tax Commissioner of Ohio. Personal Property Tax. Remand.
Board members concur.
2006-Z-1648
through 2006-Z-1660
The Lakeside
Association v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Tax Exemption. Remand.
Board members concur.
2007-T-1155 Jeffrey
& Jennifer Smith v. Erie County Board of Revision and Erie County
Auditor. Real Property Tax. Denying Motion for Reconsideration. Board members concur.
INTERIM ORDERS ISSUED BY
ATTORNEY EXAMINERS
2004-T-176 General Motors Corporation v.
William W. Wilkins, Tax Commissioner of
2004-T-190 General Motors Corporation v.
William W. Wilkins, Tax Commissioner of Ohio.
Use Tax. Denying Motion to
Designate Complex Litigation.
2006-T-730 Funtime, Inc. v. William W. Wilkins,
Tax Commissioner of
2006-V-1368 Board of Education of the Cleveland
Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County
Auditor, and Schoolhouse Finance, LLC.
Real Property Tax. Approving
Appellant’s Hearing Waiver & Providing Appellees an Opportunity to Request
a Hearing upon the Merits.
2007-B-212* Dennis P. Orr and Lucille P.
Orr/Lucille Orr Ministries, Inc./Destiny International Church/Jubilee Christian
Fellowship, Inc. v. Richard A. Levin, Tax Commissioner of
2007-T-1188 Vicki L. and Daniel B. Jacobson v.
Lake County Board of Revision, Lake County Auditor, and Riverside Local School
District Board of Education. Real
Property Tax. Show Cause.
2008-A-500 George & Karen Smith v. Medina
County Board of Revision and Medina County Auditor. Real Property Tax. Show Cause.
2008-T-519 Janet B. Waggoner v.
2008-B-527 Janet B. Waggoner v. Erie County
Board of Revision and Erie County Auditor.
Real Property Tax. Show Cause.
2008-N-529 Joseph Channell v. Montgomery County
Board of Revision and Montgomery County Auditor. Real Property Tax. Show Cause.
*Issued Previously