VEOLIA WATER N. AM. OPERATING SERVS., INC. v. TESTA

No. 2014-0170.

146 Ohio St.3d 52 (2016)

2016-Ohio-756

VEOLIA WATER NORTH AMERICAN OPERATING SERVICES, INC., APPELLANT, v. TESTA, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided March 2, 2016.


Attorney(s) appearing for the Case

Bailey Cavilieri, L.L.C., and Harlan S. Louis , for appellant.

Michael DeWine , Attorney General, and Sophia Hussain , Assistant Attorney General, for appellee.


{¶ 1} This is an appeal from a decision of the Board of Tax Appeals ("BTA"), which affirmed the tax commissioner's disposition of an application for an exempt-facility certificate filed by appellant, Veolia Water North American Operating Services, Inc. Veolia is the private owner and operator of a waste-water-treatment plant...

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