SWEENEY, J.
This appeal presents three issues for review. The first is whether the commission erred in disapproving appellant's proposed posttest-year wage adjustment. The second is whether the commission properly denied recovery of the increased excise tax levy imposed by Am. S.B. No. 448. The third is whether the exclusion of the Killen expenditures pursuant to R.C. 4909.15(A)(4) amounts to the confiscation of appellant's property in violation of the Fifth and Fourteenth...
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