Standard Oil Co. v. Zangerle

The appellant, The Standard Oil Company of Ohio, sought to have the Board of Revision of Cuyahoga county and the Tax Commission of Ohio declare a part of its two refinery plants located in Cuyahoga county to be personal property, as. a step in the determination of the valuation of the plants as real estate for the purpose of taxation. The appellant company was impelled to this course because under the Intangible Tax Act (Section 5320 et seq., General Code, 114 Ohio Laws, 714) tangible personal property is classified and different rates prescribed for different classifications, whereas real…