White Rubber Co. v. Lindley

The issue presented in the instant cause is whether the Board of Tax Appeals’ determination, granting appellee an air pollution control certificate permitting tax exemption for its vapor adsorption system, is reasonable and lawful. See Sun Oil Company v. Lindley (1978), 56 Ohio St. 2d 313. R. C. 5709.21, the statute setting forth the certification procedure, provides in pertinent part:

“If the commissioner, after obtaining the opinion of the director of environmental protection, finds that the proposed facility was designed primarily for the control of air or noise pollution as defined in…