Released for Publication by Order of the Court of Civil Appeals of Oklahoma, Division No. 3.
Opinion by CAROL M. HANSEN, Judge:
¶ 1 Visteon Corporation (Visteon) appeals from the trial court's order dismissing its appeal of the Tulsa County Equalization Board's (Board) order which established the fair cash value of Visteon's business personal property for the tax year 2002.
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