*1 IN THE SUPREME COURT OF PENNSYLVANIA

MIDDLE DISTRICT LEVEL 3 COMMUNICATIONS, LLC, : No. 2 MAP 2017

: Appellee : Appeal from the Order of

: Commonwealth Court at No. 166 FR : 2007 dated December 8, 2016 v. : Overruling the Exceptions and entering

: judgment of the October 15, 2015 : opinion that Reversed the Order of the COMMONWEALTH OF PENNSYLVANIA, : Board of Finance and Revenue at No.

: 0521014 dated March 30, 2007.

Appellant :

ORDER

PER CURIAM DECIDED: October 18, 2017

AND NOW, this 18 th day of October, 2017, the order of the Commonwealth Court is AFFIRMED .