ALCOA COMPANY v. KOSYDAR TAX COMMR.

No. 77-1446.

54 Ohio St. 2d 477 (1978)

ALUMINIUM COMPANY OF AMERICA, APPELLANT, v. KOSYDAR TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided June 28, 1978.


Attorney(s) appearing for the Case

Messrs. Porter, Wright, Morris & Arthur, Mr. George M. Hauswirth and Mr. Jon M. Anderson, for appellant.

Mr. William J. Brown, attorney general, and Mr. John C. Duffy, Jr., for appellee.


The Alumium Company of America (Alcoa) operates an aluminum forging and casting facility in Cuyahoga County. For the tax return years in issue, 1970 and 1971, Alcoa timely filed its Inter-County Corporation Return of Taxable Property valuing its manufacturing machinery and equipment by using the "302 true value computation" and employing a 7½ percent composite annual true value allowance (allowance). Thus Alcoa's returns for the tax years 1970 and 1971 valued the machinery...

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