Shutter Bug, Inc. v. Kosydar

B. C. 5701.02 reads:

“As used in Title LVII[57] of the Bevised 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 belonging or appertaining thereto.” (Emphasis ours.)

The objects of taxation in this case are plainly “buildings” and “structures,” and appellant recognized them as such. Also,…