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UNIVERSAL OIL CO. v. LIMBACH

No. 91-302.

63 Ohio St.3d 476 (1992)

UNIVERSAL OIL COMPANY, APPELLEE, v. LIMBACH, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided April 15, 1992.

Attorney(s) appearing for the Case

Benesch, Friedlander, Coplan & Aronoff, David W. Neel and Jeffry L. Weiler, for appellee.

Lee I. Fisher, Attorney General, Richard C. Farrin and M. Linda Weigand and Richard C. Farrin, for appellant.

Per Curiam.

The BTA found that the storage tanks in issue constituted "structures * * * on the land" and were excepted from taxation under R.C. 5739.02.

This same issue was before us in Pittsburgh-Des Moines Steel Co. v. Lindley (1982), 1 Ohio St.3d 15, 1 OBR 39, 437 N.E.2d 302, where we observed, at 16, 1 OBR at 40, 437 N.E.2d at 303:

"Thus, our inquiry narrows to a determination of the reasonableness...

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