FRANCIS E. SWEENEY, SR., J.
The issue before this court is whether natural-gas pipeline companies which are classified as public utilities can use a unit-appraisal method to determine the true value of their taxable personal property absent special or unusual circumstances, or whether R.C. 5727.11 requires the use of a cost-based method of valuation. For the reasons that follow, we find that R.C. 5727.11 does not preclude the use of a unit-appraisal method and, where...
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