The Tax Laws of Ohio

Cover The Tax Laws of Ohio
The Tax Laws of Ohio
Statutes Ohio Laws
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N. P. 98. 3 O. D. (N. P. ) 326 [affirmed. Express Co. V. State, 55 O. S. 69].
Deductions.
Sec. 5455. The commission shall deduct from the total value of the property of each express, telegraph and telephone company in this state, the value, as assessed for taxation of any real estate situated within this state and owned by such company. (102 v. 224, § 66. ) Apportionment.
Sh''. 5456. The value of the property of telegranh and telephone companies of this state, after deducting the value of the r
...eal estate, shall be apportioned by the commission among the several counties through or into which the lines di such telegraph or telephone companies run, so that to each county shall be apportioned such part of the entire valuation 102 THE TAX LAWS OF OHIO.
a^ will-, eaualki t&d relative value of the property of the company therein, in proportion to the whole value of the property of the company in the state, and in the proportion that the length of the lines of wire owned by the company in the county, bears to the whole length of the lines of wire in all the counties in the state, and to each city, village and taxing- district, or part thereof, therein.


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