OPINION — AG — 68 Ohio St. 1961 15.6 [68-15.6] PARAGRAPH FOUR, HAS NO APPLICATION TO THE FACTUAL SITUATION YOU SUBMITTED AND SAID CATTLE MAY NOT BE ASSESSED ON A PROPORTIONAL BASIS UNDER THE FORMULA SET FORTH THEREIN. (KEY WORDS: COUNTY ASSESSOR, LEASES PASTURE, OVERWINTER CATTLE IN TEXAS, MOVED TO WOODWARD IN SPRING (LEE W. COOK)