Coca-Cola Bottling Corp. v. Lindley

I

I am unable to agree with the judgment of this court that the hoard’s decision, finding that taxpayer was not required to list the bottles and shells “in the field” in its per*104sonal property tax return, is lawful and reasonable. R. C. 5711.03 sets forth the property which taxpayer is required to list in its tax return, in relevant part, as follows:

“Except as provided in sections 5711.01 to 5711.36 of the Revised Code, all taxable property shall be listed as to ownership or control, valuation, and taxing districts as of the beginning of the first day of January, annually * * (Emphasis added.)

Pe…