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building services might utilize assets described in Class 65.0,
and such assets would be properly classified in Class 65.0; but
petitioner says it is not in the business of providing "building
services". Petitioner argues that it was the recipient of
building services, not the provider, and Class 65.0 by its
express terms embraces only items used to provide "Building
Services". Therefore, petitioner reasons that none of the
property in question falls under Class 65.0.
Petitioner's provider-recipient argument raises an issue
that was not addressed by the Court of Appeals, nor was it raised
in the prior proceeding before this Court. Since this new issue
is beyond the scope of the remand, it is inappropriate to address
it now, and we do not do so.
To reflect the above findings,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011