Per Curiam.
This appeal requires us to determine if the Tax Commissioner's finding of the true value of appellant's dragline was unreasonable or unlawful.
R. C. 5711.18 provides, in part:
"* * * In the case of personal property used in business, the book value thereof less book depreciation at such time shall be listed, and such depreciated book value shall be taken as the true value of such property, unless the assessor finds that such depreciated...
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