· 12/22/1994
United Tel. Co. of Ohio v. Limbach
Citations
- 1994 Ohio 209
- 71 Ohio St. 3d 369
Syllabus
Taxation—Tangible personal property owned by a public utility telephone company which is not \used in business\ is not subject to personal property tax—R.C. 5709.01 and former R.C. 5727.06, harmonized.
Judges: A. William Sweeney, J.
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