Opinion
No. 75-504
Decided February 11, 1976.
Taxation — Real property — R.C. 5701.02, construed — Items used in grain elevator business — Taxable as real property.
APPEAL from the Board of Tax Appeals.
Appellant, Ohio Farmers Grain Corporation, is engaged in the grain elevator business, and owns a number of items used in that business, including concrete and metal silos, a grain elevator structure, a canopy over a truck dump, a cob house, and a feed mill. On April 1, 1974, appellee, the Board of Revision of Wood County, determined that the foregoing items were properly classified as real property for purposes of taxation. On May 9, 1975, the Board of Tax Appeals affirmed the decision of the board of revision.
The cause is now before this court pursuant to an appeal as a matter of right.
Mr. James D. Guernsey, for appellant.
Mr. Warren J. Lotz, for appellee.
The issue presented by this appeal is identical to that decided by the court this day in Bobb Bros. v. Bd. of Revision (1976), 45 Ohio St.2d 81. The decision of the Board of Tax Appeals, classifying the items in question as real property for purposes of taxation, is neither unreasonable nor unlawful, and is, therefore, affirmed.
Decision affirmed.
O'NEILL, C.J., HERBERT, CORRIGAN, STERN, CELEBREZZE, W. BROWN and P. BROWN, JJ., concur.