SHUTTER BUG v. KOSYDAR

No. 74-208.

40 Ohio St. 2d 99 (1974)

SHUTTER BUG, INC., ET AL., APPELLEES, v. KOSYDAR, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided December 26, 1974.


Attorney(s) appearing for the Case

Messrs. Lindhorst & Dreidame and Mr. Richard M. Schwartz, for appellees.

Mr. William J. Brown, attorney general, and Mrs. Maryann B. Gall, for appellant.


WILLIAM B. BROWN, J.

R. C. 5701.02 reads:

"As used in Title LVII[57] of the Revised Code, `real property' and `land' include land itself, whether laid out in town lots or otherwise, all growing crops, including deciduous and evergreen trees, plants, and shrubs, with all things contained therein, and, unless otherwise specified, all buildings, structures, improvements, and fixtures of whatever kind on the land, and all rights and privileges...

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