GTE North, Inc. v. Zaino

[This decision has been published in Ohio Official Reports at 96 Ohio St.3d 9.] GTE NORTH, INC., APPELLANT, v. ZAINO, TAX COMMR., APPELLEE. [Cite as GTE North, Inc. v. Zaino,

2002-Ohio-2984.] Taxation—Public utilities—Constitutionality of assessment rates prescribed in R.C. 5727.111(B)—Telephone company is not similarly situated to an interexchange telecommunications company for purposes of the Equal Protection Clauses of the Ohio and United States Constitutions. (No. 2001-0694—Submitted February 27, 2002—Decided July 3, 2002.) APPEAL from the Board of Tax Appeals, No. 98-P-893.…