Sun Oil Co. v. Lindley

The issue to be resolved in this cause is whether the determination of the Board of Tax Appeals not to exempt from taxation various components and costs of appellant’s “pollution control facility,” was reasonable and lawful. B. C. 5717.04; Transue & Williams, Inc., v. Lindley (1978), 54 Ohio St. 2d 351, 376 N. E. 2d 1341.

R. C. 5709.21, in applicable part, authorizes the Tax Commissioner to exempt from taxation facilities “designed primarily for the control of air * * * pollution,” if such facilities are reasonably adequate and intended for such purpose. The statute provides further that the…