OHIO BOARD OF TAX APPEALS

ANNOUNCEMENT OF DECISIONS AND ORDERS

12:00 P.M. Tuesday

July 8, 2008

MERIT DOCKET

2005-V-1147 Caraustar Paperboard Corporation v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed in part and reversed in part. Board members concur.

2006-B-1100 5005 Milan, Ltd. v. Erie County Board of Revision, Erie County Auditor, and Board of Education for the Perkins Local School District. Real Property Tax. Reversed and remanded. Board members concur.

2006-M-1266, 2007-M-922

Veard-Cambridge Ltd. Partnership v. Guernsey County Board of Revision and the Guernsey County Auditor. Real Property Tax. Remanded with instructions. Board members concur.

2006-M-1482 Oakland Nursery, Inc. and William R. Miller v. Franklin County Board of Revision, the Franklin County Auditor and the Dublin City School District Board of Education. Real Property Tax. Value found. Board members concur.

2008-H-198 John W. and Margie R. Ross v. Richard A. Levin, Tax Commissioner of Ohio. Personal Income Tax. Dismissed—lack of jurisdiction. Board members concur.

2008-H-544 The Robert Henry Corporation v. Richard A. Levin, Tax Commissioner of Ohio. Corporate Franchise Tax. Dismissed—lack of jurisdiction. Board members concur.

2008-B-679 Trebein Limited ADK III v. Greene County Board of Revision and Greene County Auditor. Real Property Tax. Dismissed—duplicate appeal. Board members concur.

2008-B-680 Trebein Limited v. Greene County Board of Revision and Greene County Auditor. Real Property Tax. Dismissed—duplicate appeal. Board members concur.

DISMISSALS AND STIPULATIONS

2006-A-1128 CNL Net Lease Funding 2003 LLC, a Delaware limited liability company v. Lake County Board of Revision, Lake County Auditor, and Willoughby-Eastlake City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2006-Z-1202, 2006-Z-1208, 2006-Z-1216

Elden Properties Limited Partnership v. Erie County Board of Revision, Erie County Auditor, and Vermilion Board of Education. Real Property Tax. Stipulated. Board members concur.

2006-H-1401 Akron Senior Housing Limited Partnership v. Summit County Board of Revision, Summit County Fiscal Officer, and the Akron City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2006-M-1593 Akron City School District Board of Education v. Summit County Board of Revision, the Summit County Fiscal Officer, and Mogadore Square Apts. LLC. Real Property Tax. Dismissed. Board members concur.

2006-T-1743 Northridge Local Schools Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor, and Bigel, Ltd. Real Property Tax. Stipulated. Board members concur.

2006-T-1795 Briarwood Limited Partnership v. Summit County Board of Revision, Summit County Fiscal Officer, and Stow-Munroe Falls City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2006-V-2165 Summit II, LLC v. Summit County Board of Revision, the Summit County Fiscal Officer, and the Hudson City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2006-T-2245 Kriwinsky Properties LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and South Euclid-Lyndhurst City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2006-M-2292 Depot Land Co. Ltd. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Euclid City School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2006-A-2316 Thomas C. Miller v. William W. Wilkins, Tax Commissioner of Ohio. Income Withholding Tax Personal Liability. Dismissed. Board members concur.

2007-H-233 Barbara H. Zamlen v. Lorain County Board of Revision and the Lorain County Auditor. Real Property Tax. Dismissed. Board members concur.

2007-T-295 Gary Michael Curtis v. Erie County Board of Revision and Erie County Auditor. Real Property Tax. Stipulated. Board members concur.

2007-T-434 Mark Lindsey v. Erie County Board of Revision and Erie County Auditor. Real Property Tax. Stipulated. Board members concur.

2007-A-629 Streetsboro City School District Board of Education v. Portage County Board of Revision, Portage County Auditor, and Wal-Mart Realty Company. Real Property Tax. Dismissed. Board members concur.

2007-V-1012 Carmen V. Kinch, Fredrich J. Kemp, and Martin L. Kemp v. Belmont County Board of Revision and the Belmont County Auditor. Real Property Tax. Dismissed. Board members concur.

2007-B-1110 Carl J. and Joanna Kannenberg v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Dismissed. Board members concur.

2007-A-1116 Madison Place Partnership Limited, An Ohio Limited Partnership v. Lake County Board of Revision, Lake County Auditor, and Madison Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.

2007-Z-1480, 2007-Z-1515

Board of Education for Maumee City Schools and Briarwood Apartments of Toledo, a limited partnership v. Lucas County Board of Revision and Lucas County Auditor. Real Property Tax. Dismissed. Board members concur.

2007-A-1744 William T. Doyle v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Stipulated. Board members concur.

2008-N-148 Heidtman Steel Products, Inc. v. Richard A. Levin, Tax Commissioner of Ohio. Real Property Tax Exemption. Dismissed. Board members concur.

2008-T-283 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-301 North American Sanitary Co., Inc. v. Richard A. Levin, Tax Commissioner of Ohio. Real Property Tax. Dismissed. Board members concur.

MISCELLANEOUS

2004-K-349 AP Hotels of Illinois, Inc. v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Canal Winchester City School District. Real Property Tax. Certification. Board members concur.

2006-H-402, 2006-H-403

Findlay Industries, Inc. v. Richard A. Levin, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board members concur.

2006-H-646 Libbey, Inc. v. Richard A. Levin, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board members concur.

2006-T-730 Funtime, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Use Tax. Clarifying order & denying motion to reconsider. Board members concur.

2006-M-1273 St. Vincent Hotel, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Tax Exemption. Remand. Board members concur.

2006-A-1488 Eagles Wings Ministries v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Tax Exemption. Remand. Board members concur.

2007-Z-149 Board of County Commissioners of Hamilton County, Ohio and the City of Cincinnati v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Tax Exemption. Remand. Board members concur.

2007-A-1588 Akron Area Electrical Joint Apprenticeship & Training Trust Fund v. Richard A. Levin, Tax Commissioner of Ohio. Real Property Tax Exemption. Remand. Board members concur.

2008-H-153 Garfield Heights City v. Richard A. Levin, Tax Commissioner of Ohio. Real Property Tax Exemption. Remand. 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.

2006-Z-1796, 2007-Z-1574

Thf St Clairsville Development L P v. Belmont County Board of Revision and Belmont County Auditor. Real Property Tax. Granting motion to consolidate appeals and denying motion for continuance of merit hearing.

2007-V-1572, 2007-V-1573

Thf St Clairsville Development LP v. Belmont County Board of Revision and Belmont County Auditor. Real Property Tax. Denying motion to consolidate appeals.

*Issued Previously