In Champion Spark Plug Co. v. Lindley (1983), 6 Ohio St.3d 56, 6 Ohio B. 74, 451 N.E.2d 514, the appellant argued "that the book value listed on its personal property tax return using the LIFO method of valuing inventories constitutes prima facie evidence of true value which the Commissioner must either accept or overcome through the production of evidence to the contrary." Id. at 57. Quoting Youngstown Sheet & Tube Co., supra, the Supreme Court rejected this argument, stating, "the taxpayer's book value of its inventory is merely evidence of true value and will be taken as prima facie evidence of true value only when the Tax Commissioner has failed to find that such book value is greater or less than true value in money of such property." Id. The Supreme Court found that Champion Spark Plug's actual inventory practices, as testified to by its treasurer and controller, were actually more consistent with the FIFO method of accounting, as determined by the Commissioner, and therefore affirmed the application of the FIFO method to assess Champion Spark Plug's inventory.