Case ID: ohio-st_160/html/0503-01.html
Source: Caselaw Access Project
Author: {"author": "\n      Per Curiam.\n    ", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Shafer, d. b. a. Ohio Road Improvement Co., Appellant, v. Glander, Tax Commr. (Peck, Successor Tax Commr.), Appellee.
    (No. 33309
    Decided January 27, 1954.)
    
      Mr. Robert Dow Hamilton, for appellant.
    
      Mr. C. William O’Neill, attorney general, and Mr. W. E. Herron, for appellee.
   Per Curiam.

Appellant has produced no evidence of the present actual true value in money of the asphalt plants in question, but attacks the formula used by the commissioner. Considering the dates of acquisition of the plants, expenditures made thereon since acquisition, the number of years they have been in use and the expected remaining life of the plants as disclosed by the evidence, this court is of the opinion that the evidence fails to show that the result reached by the Board of Tax Appeals is unreasonable or unlawful.

The decision is affirmed.

Decision affirmed.

Weygandt, C. J., Middleton, Hart, Zimmerman and Lamneck, JJ., concur.