Universal Oil Co. v. Limbach

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 and lawfulness of the board’s decision concluding that the tanks constitute ‘structures * * * on the land.’ ” There, as here, the commissioner asserted BTA error in finding that the tanks were structures and…