Ohio Law

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

Tuesday, August 02, 2005

Ohio Board of Tax Appeals Decisions Released 7/29/2005

MERIT DOCKET

2003-P-1175 Richard E. Fields v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Value found. Board members concur.

2003-R-1830 Central National Bank of Cambridge v. Guernsey County Board of Revision, Guernsey County Auditor, and Board of Education for the Cambridge City School District. Real Property Tax. Value found. Board members concur.

2004-V-177 Stephen R. Lilley v. William W. Wilkins, Tax Commissioner of Ohio. Use Tax. Dismissed. Board members concur.

2004-M-469 Jeffrey & Kateri Vaughn v. Erie County Board of Revision and the Erie County Auditor. Real Property Tax. Value found. Board members concur.

2004-T-892 Parma City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Chuco LLC. Real Property Tax. Value found. Board members concur.

2004-B-919 Thady Gaffney Enterprises, Inc. v. Lake County Board of Revision, Lake County Auditor, and Willoughby-Eastlake School District Board of Education. Real Property Tax. Remanded. Board members concur.

2004-V-1070 Robert D. MacGowan and Douglas B. MacGowan v. Cuyahoga County Board of Revision, and the Cuyahoga County Auditor. Real Property Tax. Value found. Board members concur.

2004-P-1146 Bridgeview Villas II Ltd. Ptr. and Clark D. Baltzell, Mgr. Gen. Ptr. v. Franklin County Board of Revision, Franklin County Auditor, and the Columbus City School District Board of Education. Real Property Tax. Remanded. Board members concur.

2004-P-1147 Clark D. Baltzell d/b/a Cashumbal Ptr. v. Franklin County Board of Revision, Franklin County Auditor, and the Columbus City School District Board of Education. Real Property Tax. Remanded. Board members concur.

2004-P-1148 BZ Investors Partnership, Clark D. Baltzell, Mgr. Gen. Ptr. v. Franklin County Board of Revision, Franklin County Auditor, and the Columbus City School District Board of Education. Real Property Tax. Remanded. Board members concur.

2004-M-1157 Marek & Maria Fiszlewicz v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Value found. Board members concur.

2004-R-1312 Columbus Cathedral Church v. William W. Wilkins, Tax Commissioner of Ohio. Real Property Tax Exemption. Dismissed. Board members concur.

2004-V-1392 Marlene & Robert Schiffer v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. BOR affirmed. Board members concur.

Later


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