Marietta Coal Co. v. Lindley

The issue presented in this case is whether the determina*8tion of the Board of Tax Appeals denying appellant an air pollution control certificate, which would permit tax exemption for its coal preparation facility, was reasonable and lawful.

R.C. 5709.21 provides, in pertinent part, as follows:

“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 section 5709.20 of the Revised Code, and is suitable and reasonably adequate for such purpose and…