Veolia Water N. Am. Operating Servs., Inc. v. Testa (Slip Opinion)

{¶ 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 located in Franklin, Ohio, that serves the communities of Franklin, Germantown, and Carlile. The facility also treats waste water emanating from paper- and cardboard-making operations of the Franklin Boxboard, Cheney Pulp and Paper, and Atlas businesses.

{¶ 2} Formerly…