27 Ohio St. 2d 45 | Ohio | 1971
In asserting that the entire BOF should be classified as real property, the taxing authorities of Jef
Appellants concede that the entire BOF can be classified as real property only by overruling all of those cases. This we decline to do.
Alternatively, appellant contends (as was held by the dissenting member of the Board of Tax Appeals) that at least a “part of the facility,” i. e., certain portions of the BOF’s exterior components should be classified as real property. From a review of the record, this presents essentially a question of fact. There was evidence which would justify a factual conclusion that the BOF not only was exclusively designed for and devoted to the production of steel, but also that it could not economically or practically be converted to any other use. “It is not the function of this court to substitute its judgment for that of the Board of Tax Appeals on factual issues.” Citizen’s Financial Corp. v. Porterfield (1971), 25 Ohio St. 2d 53.
For the reasons expressed above, the decision of the Board of Tax Appeals is affirmed.
Decision affirmed.