Parkbrook Golf Corp. v. Donahue

Section 5701.02, Eevised Code, is as follows:

“As nsed in Title LYII of the Eevised Code, ‘real property’ and ‘land’ inclnde land itself, whether laid ont in town lots or otherwise, all growing crops, inclnding decidnons 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 facts that came before us are those found in the entry of the Board of Tax Appeals. Counsel for the Tax Commissioner…