SILBERT, J.
The tangible personal property tax in Ohio is prospective in nature and is levied and assessed at the beginning of the year for the privilege of using tangible personal property in business for the duration of the coming year. Section 5711.04 of the Revised Code requires that a taxpayer's personal property tax return be filed between February 15 and April 30 of each year. Tax listing day with regard to business inventories is declared by Section 5711.03...
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