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OHIO UTILITIES COMPANY v. COLLINS

No. 76-374.

48 Ohio St. 2d 169 (1976)

OHIO UTILITIES COMPANY, APPELLANT, v. COLLINS, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided December 15, 1976.

Attorney(s) appearing for the Case

Messrs. Federico, Myers, Giovanetti & Enz and Mr. Gordon P. Shuler, for appellant.

Mr. William J. Brown, attorney general, and Mr. John C. Duffy, Jr., for appellee.

WILLIAM B. BROWN, J.

The main issue raised by this cause is whether the Board of Tax Appeals' determination that the Tax Commissioner lacks jurisdiction to grant an R. C. 5703.05(B) certificate of abatement for overpayment of an ad valorem public utilities tax to a county treasurer is reasonable and lawful.1

R. C. 5703.05(B) provides, in pertinent part:

"* * * the [tax] commissioner may on written application of...

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