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AM. FIBER SYS., INC. v. LEVIN

No. 2008-1338.

125 Ohio St.3d 374 (2010)

2010-Ohio-1468

AMERICAN FIBER SYSTEMS, INC., Appellant, v. LEVIN, TAX COMMR., Appellee.

Supreme Court of Ohio.

Decided April 7, 2010.

Attorney(s) appearing for the Case

Sleggs, Danzinger & Gill Co., L.P.A., and Todd W. Sleggs, for appellant.

Richard Cordray, Attorney General, and Barton A. Hubbard, Assistant Attorney General, for appellee.

PFEIFER, J.

{¶ 1} This is an appeal as of right by appellant, American Fiber Systems, Inc. ("AFS"), from a decision of the Board of Tax Appeals ("BTA"). The BTA's order affirmed the Tax Commissioner's final determination denying AFS's petition for reassessment and affirming a personal-property-tax assessment for tax year 2004.

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