MATTHIAS, J.
Does the fact that the inventory of one of a corporate taxpayer's retail outlets is destroyed by fire prior to tax listing day, so that there is no physical tangible property in existence in the tax district of such outlet on tax listing day, relieve the taxpayer from including in its tangible personal property tax return the average inventory which was in existence in that district during a part of the year?
Section 5709.01, Revised Code, provides...
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