Per Curiam.
R.C. 5711.03 requires taxpayers to list all taxable property as of the first day of January annually, and R.C. 5711.101 permits a fiscal year taxpayer to list taxable property as of the close of business at the end of his fiscal year. R.C. 5711.15 describes how a merchant should value his inventory:
"A merchant in estimating the value of the personal property held for sale in the course of his business shall take as the criterion the average...
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