Kings Entertainment Co. v. Limbach

The Tax Commissioner contends that Teaff v. Hewitt (1853), 1 Ohio St. 511; Zangerle v. Standard Oil Co. (1945), 144 Ohio St. 506, 30 O.O. 151, 60 N.E.2d 52; and subsequent cases are determinative of the issue of whether the disputed purchases are purchases of personal property or real property for tax purposes. These cases require that an improvement benefit the real property rather than the business on the property in order for the improvement to become a part of the realty and thus not be subject to tax. We have, however, consistently rejected this test. Under former R.C. 5701.02, *371now…