Aluminum Co. of America v. Kosydar

The revisory jurisdiction of this court is limited to determining whether the decision of the board is reasonable and lawful. R. C. 5717.04. Wheeling Steel Corp. v. Evatt, supra. Essentially, Alcoa maintains that the board’s affirmance of the Tax Commissioner’s “302 determination” of true value of Alcoa’s machinery and equipment in Cuyahoga County, where Alcoa had presented substantial probative evidence of true value, and the Tax Commissioner did not introduce any evidence as to the true value in money of Alcoa’s machinery and equipment, was erroneous, unlawful and unreasonable.1

*480R. C.…