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MCI METRO ACCESS TRANSMISSION SERVICES v. LEVIN

No. 07AP-398, No. 07AP-399.

2008 Ohio 5057

MCI Metro Access Transmission Services, LLC et al., Appellants-Appellants, v. [Richard A. Levin], Tax Commissioner of Ohio, Appellee-Appellee.

Court of Appeals of Ohio, Tenth District, Franklin County.

Rendered on September 30, 2008.

Attorney(s) appearing for the Case

Jones Day, Todd S. Swatsler, Kerstin Sjoberg-Witt, and Charles M. Steines, for appellants.

Nancy H. Rogers, Attorney General, Barton A. Hubbard, and Ryan P. O'Rourke, for appellee.

OPINION

BROWN, J.

{¶1} In these consolidated appeals, appellants, MCI Metro Access Transmission Services, LLC ("MCI Metro") and MCI WorldCom Network Services, Inc. ("MWNS"), appeal from a decision and order of the Ohio Board of Tax Appeals ("BTA"), affirming final determinations by appellee, Ohio Tax Commissioner ("tax commissioner"), denying appellants' petitions for reassessments and affirming public utility property tax assessments issued...

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