MONSANTO COMPANY v. LINDLEY

No. 78-23.

56 Ohio St. 2d 59 (1978)

MONSANTO COMPANY, APPELLANT, v. LINDLEY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided October 25, 1978.


Attorney(s) appearing for the Case

Messrs. Porter, Wright, Morris & Arthur and Mr. Roger F. Day, for appellant.

Mr. William J. Brown, attorney general, and Mr. James C. Sauer, for appellee.


Per Curiam.

R. C. 5717.04 limits the revisory jurisdiction of this court to determining whether the decision of the board is reasonable and lawful. Wheeling Steel Corp. v. Evatt (1944), 143 Ohio St. 71, 77.

The assessments in the instant cause were made by the commissioner pursuant to authority granted to him under R. C. 5709.01, which authorizes the taxation of personal property used in business. Taxpayer does not question the commissioner...

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