Reed v. County Board of Revision

Appellants’ complaints are that these cottages were classified as real estate instead of personal property for purposes of taxation. There is no contention that the cottages could not be taxed at all because they were located on land leased from the state. Cf. City of Toledo v. Jenkins et al., Bd. of Tax Appeals, 143 Ohio St., 141, 54 N. E. (2d), 656.

State lands adjacent to Buckeye Lake are leased as provided in Sections 471, 13965, 13966 and 13968, General Code. Section 13966, dealing with the leasing of such lands, provides in part:

“* * * provided always, however, that each and every…