Monsanto Co. v. Lindley

R. C. 5717.04 limits the revisory jurisdiction of this court to determining whether the decision of the board is reasonable and lawful. Wheeling Steel Corp. v. Evatt (1944), 143 Ohio St. 71, 77.

The assessments in the instant cause were made by the commissioner pursuant to authority granted to him under R. C. 5709.01, which authorizes the taxation of personal property used in business. Taxpayer does not question the commissioner’s authority to tax the personal property used in the production of plastic at its Addyston plant. Rather, the issue in this cause involves the proper valuation of…