Per Curiam.
R. C. 5711.18 provides, in part, as follows:
"* * * In the case of personal property used in business, the book value thereof less book depreciation at such time shall be listed, and such depreciated book value shall be taken as the true value of such property, unless the assessor finds that such depreciated book value is greater or less than the then true value of such property in money."
The duty of the Tax Commissioner in listing...
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