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OHIO FARMERS GRAIN CORP. v. BOARD OF REVISION OF WOOD COUNTY

No. 75-504.

45 Ohio St. 2d 85 (1976)

OHIO FARMERS GRAIN CORP., APPELLANT, v. BOARD OF REVISION OF WOOD COUNTY, APPELLEE.

Supreme Court of Ohio.

Decided February 11, 1976.

Attorney(s) appearing for the Case

Mr. James D. Guernsey, for appellant.

Mr. Warren J. Lots, for appellee.

Per Curiam.

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...

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