Ohio Law

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

Tuesday, September 13, 2005

Ohio Board of Tax Appeals Merit Docket Decisions - 9/7/2005

MERIT DOCKET

2004-R-440 Ronnie C. and Laurie A. Rector v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.

2004-M-794 Board of Education of the Avon Local School District v. Lorain County Board of Revision, the Lorain County Auditor and Martti and Carole Putkonen. Real Property Tax. Value found. Ms. Margulies, Mr. Eberhart concur; Mr. Dunlap dissents.

2004-K-850 South Euclid-Lyndhurst City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Warner Real Estate, LLC. Real Property Tax. Value found. Board members concur.

2005-A-305 Ryan Investments v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax Penalty Abatement. Tax Commissioner affirmed. Board members concur.

2005-K-712 Shelley Poole v. William W. Wilkins, Tax Commissioner of Ohio. Sales Tax. Dismissed—lack of jurisdiction. Board members concur.

2005-A-802 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Renaissance Center Ltd. Part. Real Property Tax. Dismissed. Board members concur.

Later


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