All personal property used in business and belonging to a manufacturer, except that required to be listed on the average basis by section 5711.16 of the Revised Code, and that specifically mentioned in such section, shall be listed separately from the property of such manufacturer mentioned in said section.

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Terms Used In Ohio Code 5711.17

  • Personal property: All property that is not real property.
  • Property: means real and personal property. See Ohio Code 1.59