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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