MCI Telecommunications Corp. v. Limbach

Citations

• 1994 Ohio 489
• 68 Ohio St. 3d 195

Syllabus

Taxation—Personal property tax—Facility-based interexchange telephone message carrier's equipment taxed at one hundred percent of true value while its competitors' equipment is assessed at thirty-one percent of true value—Equal Protection Clause violated, when—Notice of appeal to Board of Tax Appeals—In resolving questions regarding effectiveness of a notice of appeal, Supreme Court not disposed to deny review by a hypertechnical reading of the notice—Unconstitutionality of tax statute raised—Board of Tax Appeals receives evidence and Supreme Court makes constitutional finding.