Bobb Bros. v. Board of Revision

The property in question is personalty, as defined by this court in Zangerle v. Standard Oil Co. *82(1945), 144 Ohio St. 506; Standard Oil Co. v. Zangerle (1945), 144 Ohio St. 523; and Zangerle v. Republic Steel (1945), 144 Ohio St. 529. That property, however, may be treated as realty for purposes of taxation. Reed v. Bd. of Revision (1949), 152 Ohio St. 207; Shutter Bug v. Kosydar (1974), 40 Ohio St. 2d 99. In Shutter Bug, we held:

“Even if a structure or building located on land is personal property, such structure or building will, for purposes of taxation, be included within the definition…