IN THE SUPREME COURT STATE OF OHIO APPEAL FROM THE BOARD OF TAX APPEALS

Transcription

1 S ;JnC4 ;`^ ' <._ ;r ( v'{j.t9,^9'a!f Revere Local School District Board of Education, Appellee, IN THE SUPREME COURT STATE OF OHIO APPEAL FROM THE BOARD OF TAX APPEALS v. Summit County Board of Revision and Summit County Fiscal Of-ficer, Supreme Court Case N Board of 'I'ax Appeals Case No Appellees, and MB BP Portfolio, LLC and, Appellant, Tax Commissioner of Ohio, Appellee AGREED MOTION OF PARTIES TO REMAND APPEAL AND VACATE DECISION AND ORDER IN ORDER TO IMPLEMEN'I' A SETTLEMENT Craig P. Treneff ( ) Craig P. Treneff Law Office 155 Commerce Park DR., Ste. 5 Westerville, Ohio (614) (614) Fax etreneff@,trenef com Counsel for Appellant MB BP Portfolio, LLC Sean Thomas Koran ( ) McGown & Markling Co., L.P.A North Cleveland-Massillon Rd. Akron, Ohio (330) (330) Fax SKoran(a^,,mcgownmarking.com Counsel for Appellee Revere Local School District Board of Education i?%f 3iiEiSf; 4+0 <3S"'s.T 0 i"0 # E10

2 Richard Michael DeWiile ( ) Ohio Attorney General 30 East Broad Street, 17`h Floor Columbus, Ohio Counsel for Appellee Tax Commissioner Timothy J. Walsh ( ) Summit County Assistant Prosecuting Attorney 53 University Avenue, 7`h Floor Akron, Ohio (330) (330) Fax Attorney for Appellees Summit County Board of Revision and Kristen M. Scalise, Summit County Fiscal Officer.

3 Revere Local School District Board of Education, Appellee, IN THE SUPREME COtiRT STATE OF OHIO APPEAL FROM THE BOARD OF TAX APPEALS V. Summit County Board of Revision and Summit County Fiscal Officer, Supreme Court Case No Board of Tax Appeals Case No, Appellees, and MB BP Portfolio, LLC and, Appellant, Tax Commissioner of Ohio, Appellee AGREED MOTION OF PARTIES TO REMAND AND TO VACATE DECISION AND ORDER IN ORDER TO IMPLEMENT A SE'['TLEMENT Now come the parties to this appeal and move this Court to remand this appeal to the Ohio Board of Tax Appeals with instructions to vacate the Decision and Order entered December 19; 2013 to imple:ment the settlement of this matter as agreed upon by the parties. The grounds for this motion are that the parties have agreed to a settlement and will submit a Stipulation to the Board of Tax Appeals on remand. A copy of the agreed-upon stipulation is attached hereto. For the reasons set iorth herein, the parties respectfully request this Court to remand this appeal with instructions to vacate the decision and. Order of December 19, 2013 to the Board of Tax Appeals to implement the settlement of the appeal.

4 Respectfully submitted, CRAIG P. TRENEFF LAW OFFICE McGOWAN & MARKLING CO, L.P.A. V-7-A&4 Crarg P, Treneff (.33729) Craig P. Treneff Law Office 155 Commerce Park DR., Ste. 5 Westerville, Ohio (614) (614) Fax etreneff@treneff.com Counsel for Appellant MB BP Portfolio, LLC I'^^ k*^u" Sean Thomas Koran ( ) McGown & Markling Co., L.P.A North Cleveland-Massillon Rd. Akron, Ohio (330) (330) Fax SKoran@xncgownmarking.com Counsel for Appellee Revere Local School District Board of Education OHIO ATTORNEY GENERAL SUM'V1:IT COUNTY ATTORNEY PROSECUTING kv A#Xdku^. Christine Mesirow ( ) Assistant Ohio Attorney General 30 East Broad Street, 17`" Floor Columbus, Ohio Counsel for Appellee Tax Commissioner (xt kaa6kwl Timothy J. Walsh ( ) Summit County Assistant Prosecuting 1lttorney 53 University Avenue, 7`h Floor Akron, Ohio (330) (330) Fax Attorney for Appellees Summit County Board of Revision and Kristen M. Scalise, Summit County Fiscal Officer

5 IN THE BOARD O:F 'I'AX APPEALS STATE OF OHIO Revere Local School District Board of Education, Appellee, V. BTA Case No Summit County Board of Revision and Summit County Fiscal Officer, et al., Appellees, Stipizlation It is hereby agreed to and stipulated by and between the parties, through their respective counsel, that the value of the real property which is the subject of this appeal ar^cl identified upon the records of the Fiscal Officer of Summit County, as indicated below, was as follows of January 1, 2009: Perm. Par. No Fair Market Value Taxable Value Land $700,000 $245,000 Building $16,500,000 $5,775,000 It is hereby agreed to and stipulated by and between the parties, tllrough their respective counsel, that the value of the real property which is the subject of this appeal and identified upon the records of the Fiscal Officer of Sumniit County, as indicated below, was as follows of January 1, 2010: Perm. Par. No Fair Market Value Taxable Value Land $700,000 $245,000 Building $16,500,000 $5,775,000 It is fiirther agreed to and stipulated that the County Fiscal Officer shall be directed to correct her tax records accordingly and the Board of Tax Appeals may enter an Order accepting this stipulation and terminate this appeal.

6 Respectfully submitted, CRAIG P. TRENEFF LAW OFFICE McGOWAN & MARKLING CO, L.P.A..,L,A, Craig P. Treneff ( ) Craig P. Treneff Law Office 155 Commerce Park DR., Ste. 5 Westerville, Ohio (614) (614) Fax ctrene ff@treneff. cozn Counsel for Appellant MB BP Portfolio, LLC ^^ ^^ ^A&J^ Sean Thomas Koran ( ) McGown & Markling Co., L.P.A North Cleveland-Massillon Rd. Akron, Ohio (330) (330) Fax SKoran@mcgownmarking.com Counsel for Appellee Revere Locai School District 13oa.rd of Education SUMMIT COUNTY PROSECUTING ATTORNEY TVIV-0 --^ " in` GP & A)" Timothy J. Walsh ( ) Summit County Assistant Prosecuting Attorney 53 University Avenue, 7tt' Floor Akron, Ohio (330) (330) Fax Attorney for Appellees Summit County Board of Revision and Kristen M. Scalise, Summit County Fiscal Officer

7 Crai2 Treneff From: Christine Mesirow Sent: Tuesday, March 11, :31 PM To: Craig Treneff TimeMattersID: M 1160A306718A285 Sure. My Supreme Court number is: Please accept this as authorization to sign for me. Thank you. From: Craig Treneff [mailto:ctreneff@treneff.com] Sent: Tuesday, March 11, :29 PM To: Christine Mesirow Thanks for the quick reply. Do you want me to add your name and Supreme Court number to the signature line?.,^....._ v. From: Christine Mesirow [mailto:christine.mesirow@ohioattorneyqenerae.gov] Sent: Tuesday, March 11, :28 PM To: Craig Treneff Cc: Bob Pernai (bob.pernai flana anbilton.com); Sean Koran; Walsh, Timothy (twalsh summitoh.net) We do not object to this and authorize you to so state, should that be necessary. Thank you for sending this our way. Christine T. Mesirow Office of Ohio Attorney General Mike DeWine Office: / Direct: christine.mesirowcu?f?hioattorneygeneral.gov _...^_e, _..., From: Craig Treneff [maiito:ctreneff@treneff.com] Sent: Tuesday, March 11, :22 PM To: Christine Mesirow Cc: Bob Pernai (bob.pernai@flana_qanbilton.com); Sean Koran; Walsh, Timothy (twafsh summitoh.net) Subject: Supreme Court Case No

8 Craig Treneff From: Walsh, Timothy Sent: Tuesday, March 11, :30 PM To: Craig Treneff; Cc: Bob Pernai Sean Koran TimeMattersYDs ME6A7A Craig: I have reviewed the Agreed Motion To Remand, the Stipulation and the Judgment Entry which you have prepared. I suggest that in the Agreed Motion To Remand you tab the word "ATTORNEY" that currently exists under "OHIO ATTORNEY GENERAL" and over the Attorney General's signature line over so that it appears under "SUMMIT COUNTY PROSECUTING" and over my signature line. You may circulate the Agreed Motion To Remand and the Stipulation for my signature or, if you wish, you may sign and file them on my behalf. Tim... w _..._.... _...:....: From: Craig Treneff [mailto:ctreneffcabtreneff.com] Sent: Tuesday, March 11, :22 PM To: Christine.Mesirow@ohioattorneygeneral.qov Cc: Bob Pernai (bob.pernai(managanbilton.com); Sean Koran; Walsh, Timothy Subject: Supreme Court Case No Ms. Mesirow: Please find attached a joint motion of all parties to remand an appeal from the BTA to implement a settlement. The agreement was reached prior to the commencement of medication and the Court has been informed of it. The documents are in Word format in the event that you wish to rnake any changes. Let me know if you have any questions.

9 Crailg Treneff From: Sean Koran Sent: Thursday, March 13, :38 PM To: Walsh, Timothy; Craig Treneff; Cc: Bob Pernai Craig, After review of these documents I agree with Tim as to the chaiiges. You may sign the Agreed Motion to Remand and Stipulation on my behalf, as I will be out of the office until March 26. Thank you, Sean Sean Thomas Koran 'relephone: , Ext. 104 Mobile: www^inc^awnmarklin.cortt icgownmarklino Please direct all written communication to our Co oratc -Akron Office, TRS Circul.ar 230 Disclosure and Contidentiaiity Ivotice From: Walsh, Timothy [mailto:twalsh@summitoh.net] Sent: Tuesday, March 11, :30 PM To: Craig Treneff; C.hristine.Mesirow@ohioattorneygeneral.gov Cc: Bob Pernai (bob.pernai(d)flanaganbilton.com); Sean Koran Craig I have reviewed the Agreed Motion To Remarid, the Stipulation and the Judgment Entry which you have prepared. I suggest that in the Agreed Motion To Remand you tab the word "ATTORNEY" that currently exists under "OHIO ATTORNEY GENERAL" and over the Attorney General's signature line over so that it appears under "SUMMIT COUNTY PROSECUTING" and over my signature line. You may circulate the Agreed Motion To Remand and the Stipulation for my signature or, if you wish, you may sign and file them on my behalf. Tim

10 THE SUPREME COURT OF OHIO Revere Local School Board of Education v. Summit County Board of Revision, Summit County Fiscal officer, and MB :BP Portfolio, LLC Case No JUDGMENT ENTRY APPEAL FROM THE BOARD C)F 'I'AX APPEALS This cause is pending before the Court as an appeal from the Board of'i'ax Appeals. Upon consideration of the agreed motion to remand appeal and vacate decision in order to implement a settlement, it is ordered by the Court that the motion to remand is granted in part and this cause is remanded to the Board of Tax Appeals for further proceedings. It is further ordered that a mandate be sent to the Board of Tax Appeals by certifying a copy of this judgment entry and filing it with the Board of Tax Appeals. (Board of Tax Appeals; No ) Maureen O'Connor Chief Justice