Ohio Law

News and Announcements from the Supreme Court of Ohio and Other Governmental Entities Within the Buckeye State.

Thursday, July 07, 2005

Ohio Board of Tax Appeals Merit Docket Opinions

MERIT DOCKET

2003-A-1183, 2003-A-1184, 2003-A-2107, 2003-A-2108 David W. Swetland Building Co., Ltd./David W. Swetland v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Value found. Board members concur.

2003-B-1254 The Iams Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Tax Commissioner reversed. Board members concur.

2004-K-566, 2004-K-567 ALLTEL Ohio, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Western Reserve Telephone Company v. William W. Wilkins, Tax Commissioner of Ohio. Public Utility Personal Property Tax. Dismissed--lack of jurisdiction. Board members concur.

2004-K-601 Streetsboro City School District Board of Education v. Portage County Board of Revision, Portage County Auditor and Park View Federal Savings Bank. Real Property Tax. Value found. Board members concur.

Later

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