Per Curiam.
We hold that Columbia has not established that it overpaid the disputed tax, a condition for obtaining a certificate of abatement, and that its constitutional claims do not, in fact, contest the levy of this tax. Consequently, we affirm the decision of the BTA.
R.C. 5703.05(B) provides:
"* * * the commissioner may on written application of any person, firm, or a corporation claiming to have overpaid to the treasurer of state at any...
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