Personal Property Tax

County Bulletin

TO: ALL COUNTY AUDITORS - Bulletin No. 187

FROM: Stanley J. Bowers, Tax Commissioner

RE: Taxable Status of Personal Property Imported for Use by Manufacturers

DATE:  February 15, 1963

This department will attempt to determine, consistent with the "current operational needs" doctrine of the Youngstown Sheet and Tube Company v. Bowers and United States Plywood Corporation v. City of Algoma, 358 U. S. 534, the "current operational needs" of Ohio taxpayers utilizing imported property in their manufacturing operations.

We will attempt to make such determinations on an industry basis and, accordingly, our assessment practices, so far as individual taxpayers are concerned, will not differ from previously announced policy except in those instances where a prior determination of "current operational needs" has been made.

It has recently been determined in the case of taxpayers using imported newsprint in their manufacturing operations that a twelve day supply thereof is reflective of the "current operational needs" of such taxpayers.

County Auditor Bulletin No. 155, issued under date of October 10, 1960, is herewith rescinded.