OHIO BOARD OF TAX APPEALS

ANNOUNCEMENT OF DECISIONS AND ORDERS

12:00 P.M. TUESDAY

June 24, 2008

MERIT DOCKET

2005-Z-1430 thru 2005-Z-1433

Strongsville Board of Education and City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and First States Investors 2550A LLC. Real Property Tax. Value found. Board members concur.

2006-M-67 Bayberry Place Columbus Associates, LLC v. Franklin County Board of Revision, the Franklin County Auditor and the Columbus City Schools Board of Education. Real Property Tax. Value found. Board members concur.

2006-A-264 Detroit Avenue I Corporation, (an Ohio corporation) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Value found. Ms. Margulies and Mr. Eberhart concur. Mr. Dunlap concurring separately.

2006-A-556 DMO Investments v. Franklin County Board of Revision, Franklin County Auditor, and Board of Education of the Columbus City Schools District. Real Property Tax. Value found. Board members concur.

2006-V-759 MG-Mapleview Ltd. v. Greene County Board of Revision and the Greene County Auditor. Real Property Tax. Value found. Board members concur.

2006-V-2200 Board of Education of the South Euclid-Lyndhurst City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Acacia Development Co., Ltd. Real Property Tax. Value found. Board members concur.

2007-T-253 Wallace Windham v. Richland County Board of Revision and Richland County Auditor. Real Property Tax. Value found. Board members concur.

2008-R-553 Patrick J. McHale v. Richard Levin, Tax Commissioner of Ohio. School District Income Tax Penalty Abatement. Tax Commissioner affirmed. Board members concur.

DISMISSALS AND STIPULATIONS

2006-V-485 Special Aviation Systems, Inc. v. Richard A. Levin, Tax Commissioner of Ohio. Use Tax. Dismissed. Board members concur.

2006-T-1096, 2007-T-1316

PG Management, 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.

2006-H-1172 Barberton City School District Board of Education v. Summit County Board of Revision, Summit County Fiscal Officer, and Robert R. and Jeannine A. Morris Family Limited Partnership. Real Property Tax. Stipulated. Board members concur.

2006-H-1246 Frederick D. Rueth v. Montgomery County Board of Revision, and the Montgomery County Auditor. Real Property Tax. Stipulated. Board members concur.

2006-H-1705 Board of Education for Toledo Public Schools v. Lucas County Board of Revision, the Lucas County Auditor, and Muer Group, LLC. Real Property Tax. Dismissed. Board members concur.

2006-V-1783 Northwest Local School District Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor, and Northgate Partners, LLC. Real Property Tax. Stipulated. Board members concur.

2006-M-2359 Cambridge Park Apts Assoc. LLC v. Butler County Board of Revision and the Butler County Auditor. Real Property Tax. Stipulated. Board members concur.

2007-V-49 Royal Financing, LLC and David W. Bishoff v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2007-H-302 CNS, Inc., dba: Strathmore Press v. Richard A. Levin, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board members concur.

2007-H-549 James B. Habuda v. Mahoning County Board of Revision, and the Mahoning County Auditor. Real Property Tax. Stipulated. Board members concur.

2007-H-603 Meijer Stores Limited Partnership v. Clermont County Board of Revision, Clermont County Auditor, and the West Clermont Local School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2007-V-978 Painesville Associates v. Lake County Board of Revision, Lake County Auditor, and the Painesville City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2007-A-1212 thru 2007-A-1214

Alan R. & Deborah Dynes [Trustees] v. Lake County Board of Revision, Lake County Auditor, and Board of Education for the Painesville Township Local School District. Real Property Tax. Stipulated. Board members concur.

2007-H-1604 Wickliffe Carriage House, LLC v. Lake County Board of Revision, and the Lake County Auditor. Real Property Tax. Stipulated. Board members concur.

2007-H-1641 James D. Thompson v. Lake County Board of Revision, and the Lake County Auditor. Real Property Tax. Stipulated. Board members concur.

2007-M-1760 Vidya S. Mehta and Santosh Mehta v. Lucas County Board of Revision and the Lucas County Auditor. Real Property Tax. Stipulated. Board members concur.

MISCELLANEOUS

2007-M-1506 Cora Evelyn Tedrick v. Stark County Board of Revision and the Stark County Auditor. Real Property Tax. Finding Jurisdiction. Mr. Eberhart and Mr. Dunlap concur; Ms. Margulies dissents.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2007-Z-1199 NV & SS Inc. v. Erie County Board of Revision, Erie County Auditor, and Sandusky City School District Board of Education. Real Property Tax. Granting Motion to Compel Discovery and Denying Request for Sanctions.

2007-A-1227 Dirk C. Grizzle v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Show Cause.

2008-M-587 Boun and Chan Somphong v. Richard A. Levin, Tax Commissioner of Ohio. Personal Income Tax. Show Cause.

2008-V-611 Sean B. Norman v. Richard A. Levin, Tax Commissioner of Ohio. Personal Income Tax. Show Cause.