Nestle Co. v. Porterfield

Appellant’s first contention is that the board was without jurisdiction to set a tax assessment against 100% of the Sunbury inventory, since the only error alleged by appellant was the failure of the Tax Commissioner to eliminate the reported inventories at Sun-bury when he allegedly substituted the “correct” taxable inventories at 10% and 7%.

R. C. 5717.03' sets out, in part, the effects of decisions by the board:

“The decisions of the board may affirm, reverse, vacate, or modify the tax assessments, valuations, determinations, findings, computations, or orders complained of in the appeals or…