Legal Opinion
Boothe Financial Corp. v. Lindley
Ohio Supreme Court
Decided August 17, 1983No. 82-1305PublishedCited by 14 opinions
1Opinion of the CourtHolmes, J.
R.C. 5711.22 required appellant and IBM to list their personal property at seventy percent4 of true value in money. The method for determining true value is set forth in R.C. 5711.18, which provides, in pertinent part:
“* * * In the case of personal property used in business, the book value thereof less book depreciation at such time shall be listed, and such depreciated book value shall be taken as the true value of such property, unless the assessor finds that such depreciated book value is greater or less than the then true value of such property in money. * * *”
In State, ex rel. Park…
2Cases cited16 opinions
- Reed v. ReedSupreme Court of the United States · 1971
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Township of Hillsborough v. CromwellSupreme Court of the United States · 1946
- Raymondv v. Chicago Union Traction Co.Supreme Court of the United States · 1907
11 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Cleveland Gear Co. v. LimbachOhio Supreme Court · 1988
- MCI Telecommunications Corp. v. LimbachOhio Supreme Court · 1994
- GTE North, Inc. v. ZainoOhio Supreme Court · 2002
- WJJK Investments, Inc. v. Licking County Board of RevisionOhio Supreme Court · 1996
- Measurex Systems, Inc. v. State Tax AssessorSupreme Judicial Court of Maine · 1985
9 more not listed; retrieve them via the Exa API.