Ohio Cellular Rsa Ltd. Partnership v. Board of Public Works

McHUGH, Chief Justice:

The appellant, the Board of Public Works, appeals the July 25, 1995 order of the Circuit Court of Logan County which granted summary judgment for the appellee, Ohio Cellular RSA Limited Partnership (hereinafter “Ohio Cellular”), by finding that the Board of Public Works wrongly included the value of Ohio Cellular’s Federal Communications Commission license (hereinafter “FCC license”) in its property tax assessment. For reasons explained below, we 1 affirm the July 25,1995 order of the circuit court.

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In 1992 Ohio Cellular began providing cellular telephone services in…