WILLIAM B. BROWN, J.
The issue before the court is whether the amendment to R. C. 5733.05, adopted effective December 20, 1971, by which the "net income" of a corporation was made an alternative basis for computing the corporate franchise tax, is a retroactive law prohibited by Section 28, Article II of the Ohio Constitution, as applied to a corporate taxpayer whose accounting year was not yet closed at the time the amendment became effective.
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