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ARMCO STEEL CORP. v. BUTLER COUNTY BOARD OF REVISION

No. 74-422.

42 Ohio St. 2d 64 (1975)

ARMCO STEEL CORP., APPELLANT, v. BUTLER COUNTY BOARD OF REVISION ET AL., APPELLEES.

Supreme Court of Ohio.

Decided April 9, 1975.

Attorney(s) appearing for the Case

Messrs. Dargusch & Day, Mr. Carlton S. Dargusch, Jr., and Mr. Roger F. Day, for appellant.

Mr. John F. Holcomb, prosecuting attorney, and Mr. Russell A. Malrick, for appellees.

Per Curiam.

The question presented is whether standard gauge railroad tracks, used in conjunction with special gauge tracks which, together, comprise an in-plant rail network for the transportation of material from one processing point to another in the course of manufacturing steel, are properly classified as real property for taxation purposes.

R. C. 5701.02 reads:

"As used in Title LVII of the Revised Code, `real property' and `land' include...

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