Ohio Rev. Code § 5711.17
Current with legislation from 2024 received as of March 20, 2024.
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.
R.C. §5711.17