OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

12:00 P.M. TUESDAY

July 15, 2008

 

MERIT DOCKET

 

2006-N-644           David L. Vorherr v. Hamilton County Board of Revision and Hamilton County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2006-N-645           David L. Vorherr v. Hamilton County Board of Revision and Hamilton County Auditor.  Real Property Tax.  Value found.  Mr. Eberhart and Mr. Dunlap concur.  Ms. Margulies dissents.

 

2006-M-761           Peppertree Associates Limited v. Greene County Board of Revision and the Greene County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2006-V-788, 2006-V-789

                                 Realty Income Corporation, A Maryland Corporation and Rite Aid of Ohio, Inc. v. Lake County Board of Revision, the Lake County Auditor and the Willoughby-Eastlake City School District Board of Education.  Real Property Tax.  Value found.  Board members concur.

 

2006-R-1198         Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Amor 2 Investments of Ohio, Inc.  Real Property Tax.  Value found.  Board members concur.

 

2006-M-1540        Board of Education of the Akron City School District v. Summit County Board of Revision, the Summit County Fiscal Officer, and Mr. Irving Winter, Trustee.  Real Property Tax.  Value found.  Board members concur.

 

2006-V-1634         RKL Investments, Ltd. v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2006-M-2100        Bedford Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Hilco Acquisitions (Medic Real Estate), LLC.  Real Property Tax.  Value found.  Board members concur.

 

2006-A-2275         Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Pernell Hobley.  Real Property Tax.  Value found.  Board members concur.

 

2007-R-699            Timothy and Kathy Jelinger, Trustees v. Lucas County Board of Revision and Lucas County Auditor.  Real Property Tax.  Value found.  Board members concur.

 

2007-V-1056         Sexton 1987 Hillside Ltd. Partnership IX v. Montgomery County Board of Revision, Montgomery County Auditor, and the Centerville City School District Board of Education.  Real Property Tax.  BOR affirmed.  Ms. Margulies and Mr. Dunlap concur.  Mr. Eberhart dissents.

 

2007-Z-1642 thru 2007-Z-1648

                                 Sallie D. Gibson v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Penalty Remission.  Appeal dismissed.  Board members concur.

 

2008-A-102            Bahroleh & Mirpourian Bahman v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Appeal dismissed.  Board members concur.

 

2008-N-529           Joseph Channell v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Appeal dismissed.  Board members concur.

 

2008-M-587           Boun and Chan Somphong v. Richard A. Levin, Tax Commissioner of Ohio.  Personal Income Tax.  Appeal dismissed.  Board members concur.  

 

 

DISMISSALS AND STIPULATIONS

 

2006-T-1307          OBED Management Co. L.P. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and East Cleveland School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-A-1533         Micelei-Lograsso Development Company LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-T-1601          Heron Springs Associates LLC 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-T-1604          Heron Springs Associates LLC 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-A-2220         WG-7865 OH, LLC v. Stark County Board of Revision, Stark County Auditor, and Massillon City School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2006-R-2236         Plaza Associates, Ltd. v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-R-2321         Shaker Heights Auto Wash LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Shaker Heights Board of Education.  Real Property Tax.  Stipulated.  Board members concur.

 

2006-Z-2331          City of Blue Ash v. Hamilton County Board of Revision, Hamilton County Auditor, and Board of Education Sycamore Community School District.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-R-232            Sarah J. Gallagher v. Richard A. Levin, Tax Commissioner of Ohio.  Sales Tax.  Dismissed.  Board members concur.

 

2007-Z-490            545 South Walnut LLC v. Coshocton County Board of Revision and Coshocton County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-V-504            RCG Circleville LLC v. Pickaway County Board of Revision and the Pickaway County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2007-A-1343         Developers Diversified of Glenway Inc. v. Hamilton County Board of Revision, Hamilton County Auditor, and the Cincinnati School District, Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2007-T-1780          Ronda Schaefer v. Lake County Board of Revision and Lake County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-A-144, 2008-Z-174

                                 Verizon Business Network Services, Inc./MCI Telecommunications Corp. and North Royalton City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Stipulated.  Board members concur.

 

2008-V-307            IAC Development LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur.

 

2008-R-599            Independence Local School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Michael Connors, Jr.  Real Property Tax.  Dismissed.  Board members concur.

 

 

MISCELLANEOUS

 

2005-M-1069        Cincinnati School District Board of Education v. Hamilton County Board of Revision, the Hamilton County Auditor, and Anchor Lyons Limited Partnership.  Real Property Tax.  Certification.  Board members concur.

 

2005-T-1071 thru 2005-T-1095

                                 Kraft Foods North America, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Property Tax.  Remand.  Board members concur.

 

2007-M-66             Charles N. Della Lama v. Richard A. Levin, Tax Commissioner of Ohio.  School District Income Tax.  Remand.  Board members concur.

 

2007-R-262            Cincinnati Early Learning Centers, Inc. v. Richard A. Levin, Tax Commissioner of Ohio.  Real Property Tax Exemption.  Remand.  Board members concur.

 

2008-A-500*         George & Karen Smith v. Medina County Board of Revision and Medina County Auditor.  Real Property Tax.  Denying Motion for Reconsideration.  Board members concur.

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2007-M-207           Board of Education of the Dublin City Schools v. Franklin County Board of Revision, the Franklin County Auditor, and Brandway Ltd.  Real Property Tax.  Denying Motion to Compel.

 

2007-V-1172, 2007-V-1173, 2007-V-1314, 2007-V-1315

                                 Board of Education of the Berea City School District and Max R. Schroer Enterprises, Inc. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.  Real Property Tax.  Granting Motion to Compel.

 

2008-V-801            Wright Towne Properties Associates v. Greene County Board of Revision and the Greene County Auditor.  Real Property Tax.  Requiring Appellant to Show Cause and Ordering Filing of Statutory Transcript.

 

*Previously issued