Per Curiam.
Appellant challenges the court of appeals' determination that Civ. R. 41(A)(1)(a), pursuant to which the appellant dismissed its common pleas court proceedings, does not apply to appeals under R.C. 5717.05. Appellant urges, rather, that it should be able to dismiss its appeals to common pleas court unilaterally. We agree with the court of appeals and affirm its judgment.
R.C. 5717.05, for the tax years at issue, provided:
"As an...
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