OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. Tuesday

July 1, 2008

 

MERIT DOCKET

 

2006-K-830           Board of Education of the Miami Trace Local Schools v. Fayette County Board of Revision, Fayette County Auditor, and Merchant’s National Bank.  Real Property Tax.  Value found.  Board members concur. 

 

2006-M-1379        Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Potters Industries Inc.  Real Property Tax.  Value found.  Board members concur. 

 

2007-A-83              Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor, and LCR, L.P.  Real Property Tax.  Value found.  Board members concur. 

 

2007-V-1189         Richard Gorbach v. Erie County Board of Revision and the Erie County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2008-A-500            George & Karen Smith v. Medina County Board of Revision and Medina County Auditor.  Real Property Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2006-V-380            Licking Heights Local School District Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Marvin J. and Ursula F. Siesel.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-Z-1333          Roselawn Associates LLC v. Hamilton County Board of Revision, Hamilton County Auditor, and Cincinnati School District, Board of Education.  Real Property Tax.  Stipulated.  Board members concur. 

 

2006-Z-1722, 2006-Z-1842, 2008-Z-195

                                 Board of Education for Springfield Local Schools and Area Growth Investors Ltd. v. Lucas County Board of Revision and Lucas County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-M-27             Independence Local School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Rockside Twenty-One, LLC.  Real Property Tax.  Dismissed.  Board members concur. 

 

2007-V-896            Ignatz Linzmeier v. Lucas County Board of Revision, and the Lucas County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

2007-V-1236         Sandra L. Sucher, Trustee v. Lucas County Board of Revision, and the Lucas County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

 

MISCELLANEOUS

 

2007-B-949*         SL & MB, LLC v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Vacating order upon motion for reconsideration.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2006-T-730*          Funtime, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Use Tax.  Granting motion to seal a portion of the evidentiary record. 

 

2007-A-127            John J. & Ann S. Kean v. Hamilton County Board of Revision and Hamilton County Auditor.  Real Property Tax.  Requiring appellants to show cause.

 

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.  Finding jurisdiction. 

 

2008-V-26              Pulte Homes of Ohio, LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Olmsted Falls City School District Board of Education.  Real Property Tax.  Granting motion to compel. 

 

2008-M-241           Progressive Plastics, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Property Tax.  Granting motion to stay proceedings. 

 

2008-M-280           Sonnett Investments, LLC a California LLC and Circuit City Stores, Inc. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Warrensville Heights Board of Education.  Real Property Tax.  Granting extension of discovery period. 

 

2008-V-560, 2008-V-627, 2008-V-628

                                 Emes Health Care, Inc. and Bedford City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Consolidated. 

 

*Issued Previously