OHIO FARMERS GRAIN CORP. v. BD. OF REVISION

Taxation — Real property — R.C. 5701.02, construed — Items used in grain elevator business — Taxable as real property.

Per Curiam.

The issue presented by this appeal is identical to that decided by the court this day in Bobb Bros. v. Bd. of Revision (1976), 45 Ohio St.2d 81. The decision of the Board of Tax Appeals, classifying the items in question as real property for purposes of taxation, is neither unreasonable nor unlawful, and is, therefore, affirmed.

Decision affirmed.

O'NEILL, C.J., HERBERT, CORRIGAN, STERN, CELEBREZZE, W. BROWN and P. BROWN, JJ., concur.