BENKEN v. PORTERFIELD

No. 68-474.

18 Ohio St. 2d 133 (1969)

BENKEN ET AL., D.B. A. H. J. BENKEN, FLORIST, APPELLANTS, v. PORTERFIELD, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided May 21, 1969.


Attorney(s) appearing for the Case

Mr. Carlton S. Dargusch, Jr., Mr. Roger F. Day, and Mr. Stanley Aronoff, for appellants.

Mr. Paul W. Brown, attorney general, and Mr. Jon A. Ziegler, for appellee.


DUNCAN, J.

Section 5711.22, Revised Code, as in effect on January 1, 1967, in pertinent part, provides:

"Except as otherwise provided, personal property shall be listed and assessed at seventy per cent of its true value in money * * *.

"* * *

"(C) Personal property, used in business, shall be listed and assessed at fifty per cent of its true value in money on the day that it is required to be...

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