OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. Tuesday

June 17, 2008

 

MERIT DOCKET

 

2005-Z-744, 2005-Z-830

                                 May Stores Seventy Four Corp. (May Department Stores Company) and North Olmsted City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-Z-716            Jay Maugherman v. Williams County Board of Revision and Williams County Auditor.  Real Property Tax.  BOR affirmed.  Board members concur. 

 

2006-N-909           Pari Hospitality LLC v. Muskingum County Board of Revision and Muskingum County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-N-1011         James E. PerDue v. Ashtabula Board of Revision and Ashtabula County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-N-1012         James E. PerDue v. Ashtabula Board of Revision and Ashtabula County Auditor.  Real Property Tax.  Value found.  Board members concur. 

 

2006-A-1639         Lalit & Suman Gupta v. Montgomery County Board of Revision, Montgomery County Auditor, and the Board of Education of the Huber Heights City Schools District.  Real Property Tax.  Value found.  Board members concur. 

 

2007-Z-455            Mr. & Mrs. Daniel & Natalie Kelley v. Erie County Board of Revision and Erie County Auditor.  Real Property Tax.  BOR reversed and case remanded.  Board members concur.

 

2007-R-1052         Josephine Hrouda v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Value found.  Mr. Eberhart and Mr. Dunlap concur.  Ms. Margulies dissents. 

 

2008-M-255           Serene Shaper v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2006-Z-649            BRE/ESA Properties, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Westlake Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-Z-1122, 2006-Z-1123

                                 Gelber Whitehall LLC, et al. v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Whitehall City School District.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-Z-1263, 2006-Z-1264

                                 Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Zaremba Avenue, LLC.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-Z-1479          Telesis Technologies, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Dismissed.  Board members concur. 

 

2006-M-1602        Copley-Fairlawn City School District Board of Education v. Summit County Board of Revision, the Summit County Fiscal Officer, and BSN, LLC.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-M-2120, 2008-M-60, 2008-M-75

                                 AERC Hawthorne Hills, Inc., A Delaware Corp. v. Lucas County Board of Revision, the Lucas County Auditor and the Toledo Public Schools Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-M-2215        Centerville City School District Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor, and Divided Ridge Associates, Ltd.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-Z-2224          Highlands Multi Family Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Warrensville Heights Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-Z-2261          Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and CNL Net Lease Funding 2003, LLC.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-Z-2385          Clough & Eight Mile Realty LLC v. Hamilton County Board of Revision, Hamilton County Auditor, and Forest Hills Local School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-B-89              In Re:  Case No: 05-00815 Tower Automotive Parts Company, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Dismissed.  Board members concur. 

 

2007-M-559           William Missik v. Mahoning County Board of Revision and the Mahoning County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-M-698           Karen L. Lamb v. Montgomery County Board of Revision and the Montgomery County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-T-702 through 2007-T-724

                                 Campbell Commons Limited Partnership v. Mahoning County Board of Revision and Mahoning County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-T-725 through 2007-T-737

                                 Campbell Commons II Limited Partnership v. Mahoning County Board of Revision and Mahoning County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-T-960            Kathleen J. Napierala v. Lucas County Board of Revision and Lucas County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-A-992            Richard & Elsa Philpott v. Warren County Board of Revision and Warren County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-Z-1161          Vincent A. Haloda v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-T-1206          Kevin J. and Sandra Ann Donovan v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-A-1282         Concord Plaza Limited Liab. Co. v. Lake County Board of Revision and Lake County Auditor.  Real Poperty Tax.  Stipulated.  Board members concur. 

 

 

MISCELLANEOUS

 

2005-M-1098        Hon. Dusty Rhodes, Hamilton County Auditor v. Hamilton County Board of Revision, the Hamilton County Auditor, MA Richter Villa LTD & Vigran Brothers, Villa LTD, and the Board of Education, Princeton City School District.  Real Property Tax.  Certification. Board members concur. 

 

2006-A-395            The Reynolds and Reynolds Company v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Remand.  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.  Correcting stipulation.  Board members concur. 

 

2006-Z-1489          Steak N Shake Operations, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Corporation Franchise Tax.  Remand.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2006-M-1282 through 2006-M-1285

                                 Robert P. Ellis Jr., Trustee for Community Health Partners v. Lorain County Board of Revision, the Lorain County Auditor and Elyria City School District Board of Education.  Real Property Tax.  Consolidating appeals, seeking proof of filing, and continuing hearing to November 18, 2008. 

 

2006-H-1576, 2008-H-588, 2008-H-589, 2008-H-590

                                 Strongsville Board of Education and the City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and OHI Asset II (OH), LLC.  Real Property Tax.  Consolidated. 

 

2006-H-1725, 2006-H-1727

                                 Highland Square, Ltd. v. Summit County Board of Revision, the Summit County Fiscal Officer, and the Akron City School District Board of Education.  Real Property Tax.  Consolidating appeals and scheduling hearing. 

 

2007-Z-591            Kerry A. Puhl v. Lucas County Board of Revision and Lucas County Auditor.  Real Property Tax.  Requiring appellant to show cause. 

 

2007-Z-1330          Cleveland, OH Center LLC and K-Mart Corporation (Sears Holdings Corporation) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education.  Real Property Tax.  Granting motion to compel discovery and granting motion to extend discovery deadline. 

 

2008-A-5, 2008-A-99

                                 Board of Education of the Brooklyn City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and March/Hodge Cleveland Holding Co., LLC.  Real Property Tax.  Requiring appellee to show cause.

 

2008-A-102            Bahroleh & Mirpourian Bahman v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Requiring appellants to show cause. 

 

2008-T-576, 2008-T-597, 2008-T-598

                                 Strongsville Realty Investment, LLC, Strongsville Board of Education, and City of Strongsville v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidated. 

 

2008-Z-621            Robert B. Kraemer v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax Personal Liability.  Requiring appellant to show cause and ordering tax commissioner to certify statutory transcript. 

 

2008-R-695            Susan Chmura Barreca v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Requiring appellant to show cause and ordering board of revision to file statutory transcript.