Timken Co. v. Lindley

The issue presented by this cause is whether the determination of the Board of Tax Appeals not to exempt for taxation various equipment and costs of appellee’s new modified boilers was reasonable and lawful.

R. C. 5709.20(B) defines an “air pollution control facility” as: “***any property designed, constructed, or installed for the primary purpose of eliminating or reducing the emission of, or ground level concentration of, air contaminants which *227renders air harmful or inimical to the public health or to property within this state.”

Appellee filed its application for an air pollution control…