Green Circle Growers, Inc. v. Lorain County Board of Revision

Real property is defined in R.C. 5701.02 which provides:

“As used in Title LVII of the Revised 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.”

The appellees claim that the greenhouses are structures on the land. The taxpayer argues that the greenhouses…