HOLMES, J.
The facts in this case are not in dispute, and the dispositive issues are (I) whether the subject presses were, as a matter of law, "used in business" and to be listed for taxation as of December 31, 1979 by this taxpayer within the meaning of R.C. 5709.01 and 5701.08(A), and (II) whether R.C. 5711.18 requires that taxpayer's taxable property be assessed for taxation based on its computed true value or based on its depreciated book value, an amount which...
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