uta^ v d STATE OF OHIO Appellant, IN THE SUPREME COUR`I' APPEAL FROM 'I'IIE BOARD OF TAX APPEALS GMC HOSPITALITY LLC NKA.

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1 uta^ IN THE SUPREME COUR`I' STATE OF OHIO APPEAL FROM 'I'IIE BOARD OF TAX APPEALS GMC HOSPITALITY LLC NKA. SAKATI LLC, V. Appellant, MONTGOMERY COUNTY BOARD OF REVISION, MONTGOMERY COtJNTY AUDITOR, TAX COMMISS:ION:E:R OF THE STATE OF OHIO, SUPREME COURT CASE NUMBER: 13. BOARD OF TAX APPEALS CASE NO Q v d Appellees, and VANDALIA BUTLER CI`I`Y SCHOOL DISTRIC'T BOARD OF ' EDUCATION, Appellce. NOTICE OF APPEAL Maureen C. Yuhas ( ) COUNSEL OF RECORD Assistant Prosecuting Attorney 301 W.est Third Street Dayton, OH P: (937) F: (937) ATTORNEY FOR APPELLEES MONTGOMERY COtj'N.TY BOARD OF REVISION AND At1DITOR Todd W. Sleggs ( ) COUNSEL OF RECORD SLEGGS, DANZINGER & GILL, CO., LPA 820 W. Superior Avenue, Seventh Floor Cleveland, OII P: (216) F:(216) ATTORNEY FOR APPELLAN.T GMC HOSPITALITY LLC NKA SAKATI LLC z3 i <y 7i; ^' >3 / Jf. t /^^ 9^ ^1^.rn"3",r'. 3, r t^'.. r Ga r Aai^ ad ^^,^^r^3^ a,,s s?i^ ^.,^^ i-4s.its SUP^^>f ^ s^., 'E s.''w^ 0 'sft < 0 H

2 Mike DeWine Ohio Attorney General. State OfficeTower, 17th Floor 30 East Broad Street Columbus, OH P:(614) F: (614) Samuel M. Scol;gins ( ) COUNSEL OF RECORD FROST BRO'^N TN TODD LLC 3300 Great American Tower 301 East Fourth Street Cincinnati, OH P: (513) F: (513) ATTORNEY FOR APPELLEE ATTORNEY FOR APPELLEE TAX. COMMISSIONER OF THE VANDALIA BUTLER CITY SCHOOL STATF; OF Ol-IIO DISTRICT BOARD OF EDUCATION

3 PN T'HE SUPREME COURT STATE OF OHIO APPEAL FROM THE BOARD OF TAX APPEALS GMC HOSPITALITY LLC NKA SAKATI LLC, SUPREME COURT CASE NU M:[3l ;R: Appellant, V. MONTGOMERY COUNTY BOARD OF REVISION, MONTGOMERY COUNTY AUDITOR, TAX COMMISSIONER OF THE STATE OF OHIO, and Appellees, VANDALIA BUTLER CITY SCHOOL DISTRICT BOARD OF EDUCATION, BOARD OF TAX APPEALS CASE NO Q-4511 NO"I'ICE OF APPEAL TO TI-IE SUPREME COURT OF OHIO PURSUANT TO SECTION REVISED CODE Appellee. 'The Appellant, GMC IIospitality LLC nka Sakati LLC, by and through counsel, hereby gives notice of its appeal to the Supreme Cotu-t of The State of Ohio, from a I)eciszon and Order of the Ohio Board of Tax Appeals, renderedon the 3rd day of July, 2013, a copy of urizich is attached hereto as "Exhibit A" and which is incorporated herein. as though fi2lly reutitten in this Notice of Appeal.

4 Tlze Errors complained of are attached hereto as "Exhibit B" which is incorporated herein by reference. Respectfully submitted, SLEGGS, DANZINGER & GILL, CO., LPA, Todd W. Sleggs ( ) COUNSEL OF RECORI) 820 W. Superior Avenue Seventh Floor Cleveland, OH P: (216) F: (216) ATTORNEYS FOR APPELLANT GMC I-lOSPITALITY LLC NKA SAKATI LLC

5 OHIO BOARD OF TAX APPEALS GMC Hospitality LLC, vs. Appellant, Montgoinery County Board ofrevision, Montgomery County Auditor, and Vandalia-Butler City School District Board of Education, Appellees. CASF. NO Q-4511 (REAL PROPERTY TAX) ORDER. (Dismissing Appeal) JUL APPEARANCES: For the Appellant - Proper-ty Owner Sleggs, Danzinger & Gill Co., L.P.A. Todd W. Sleggs 820 West Superior Avenue, Seventh Floor Cleveland, OH For the County - Mathias H. Heck, Jr. Appellees Montgornery County Prosecuting Attorney Laura G. Mariani Assistant Prosecuting Attorney 301 West Third St., 5"" Floor Dayton, 0:E For the Appellee - Board of Edn. Frost Brown Todd, LLC Samuel M. Scoggins 3300 Great American "I'ower 301 East Fourt}i Street Cincinnati, OH Entered JUL Mr. Williamson, Mr. Johrendt, and Mr. Harbarger concur. On May 3, 2013, the Board of Tax Appeals was advised that the abovecaptioned appeal had been settled by the parties and, as a result, there existed no need for further proceedings to be conducted by this board. Despite the requirement set forth in Ohio Adm. Code (B) that a voluntary dismissal, joint remand, or stipulation of value be filed within thirty days of the date on which the board was EX 9^^

6 notified of its existence, such documentation was not forthcoming. In a letter dated June 19, 2013, this board advised that "[s]hould the parties fail to file a fully executed copy of their settlement agreement no later than June 26, 2013, this board will constrtie the issues raised via this appeal as having been rendered moot and will sua sponte journalize its dismissal." Despite this board's admonition, the parties have not timely filed the written confirmation necessary to finally resolve this appeal consistent with the represented resolution, nor have the parties advised this board that their prior representation of resolution was provided in error. 'I'his board will presume that parties' representations regarding resolution were made in good faith, were not interposed simply for delay, and that the parties have resolved this appeal to their mutual satisfaction. Accordingly, the issues raised through this appeal is considered moot and this appeal is hereby dismissed. I hereby certify the foregoing to be a true and complete copy of the action this day taken by the Board of Tax Appeals of the State of Ohio and entered upon its journal this day, with respect to the ca 'one matter. A.J.etary AGroebor, 2

7 EXHIBIT "I3" ASSIGN:VIENT OF ERRORS ASSIGNMENT OF ERROR NO. I 'The Board of Tax Appeals order dismissing the appeal is unreasonable and unlawful, ASSIGNMENl OF ERROR NO.? The Board of Tax Appeals order ignores the fact that the property was in receivership, that court approval was required for the settlement, as well as Board of Education and County approvals, all of which take time. ASSIGNMENT OF ERROR I'v`C). 3 The I3oard of Tax Appeals order ignores its own rules and is unreasonable and unlawful. ASSIGNMENT OF ERROR NO. 4 'The Board of Tax Appeals order is contrary to the statutory requirements contained in R.C and ASSIGNME.NTOF ERR.OR NO. 5 The Board of Tax Appeals order does not list the current owner of the property and is null and void.

8 CERTIFICATE OFSERVICI; This is to certify that a copy of the foregoing NOTICE OF APPEAL was mailed via certified United States mail, postage prepaid, to Maureen C. Yuhas, Esq., Assistant Prosecuting Attorney, Montgomery County Prosecutor's Office, 301 West Third Street, Dayton, DIJ 45422, Attorney for Appellees, Montgomery County Board of Revision and County Auditor; Samuel M. Scoggins, Esq., Frost Brown Todd LLC, 3300 Great American Tower, 301 East Fourth Street, Cincinnati, OH 45202, Attorney for Appellee Vandalia Butler City School District Board of Education; and Mike DeWine, Ohio Attorney General, State Office Tower, 17th Floor, 30 East Broad Street, Columbus, OH , Attorney for Appellee Tax Commissioner of the State of Ohio onthisday of July, ^^ --^- ---^, Todd W. Sleggs S: \WPDocs\SCT1518 9SAPPdoe