61
IN THE SUPREME COURT OF OHIO THE METAMORA ELEVATOR COMPANY, et al., Appellees, V. Case No. 2014-0874 Appeal from Ohio Board of Tax Appeals BTA Case No. 2011-1854 FULTON COUNTY AUDITOR and FULTON COUNTY BOARD OF REVISION, Appellants. BRIEF OF AMICUS CURIAE OHIO AGRIBUSINESS ASSOCIATION IN SUPPORT OF AFFIRMANCE OF DECISION OF OHIO BOARD OF TAX APPEALS Kelley A. Gorry (0079210) James R. Gony (0032461) Rich & Gillis Law Group, LLC 6400 Riverside Drive, Suite D Dublin, Ohio 43017 Telephone: (614) 228-5822 Facsimile: (614) 540-7476 kgorry(a^richgilli slawgroup. com Attorneys for Appellants Fulton County Auditor and Board of Revision Jonathon T. Brollier (0081172) Bricker & Eckler LLP 100 South Third Street Columbus, Ohio 43215 Telephone: (614) 227-2300 Facsimile: (614) 227-2390 j [email protected] Attorney for Appellee Tlze Metamora Elevator Co. l,-a •,^ ty . .•t j ^ ( /^. ^ , { ; ; <^{:f ,•^f s 0 i . C ^ %"Y/',^^ ^ ^' ^^r^f^" . ^. ^.^ +,^'tH , c e ^.d f •.f :_# . G ;,,sr-asjG flL^ ' of s`` 4/. 1i#^,'c ^i 2% e^;e <^^fl^ yd ^e s^", ^ rc,a^a<^^ The Honorable Michael DeWine ( 0009181) Ohio Attorney General 30 E. Broad St., 17th Floor Columbus, Ohio 43215 Telephone: ( 614) 466-4986 Attorney for Appellee Ohio Tax Commissioner David C. Barrett, Jr. (0017273) (Counsel of Record) Kristi Kress Wilhelmy (0078090) Amanda J. Stacy (0087893) Barrett, Easterday, Cunningham & Eselgroth, LLP 7259 Sawmill Road Dublin, Ohio 43016 Telephone: (614) 210-1840 Facsimile: (614) 210-1841 [email protected] kkwilhelmy(&ohiocounsel.com astacy@ohiocounsel. com Attorneys for Amicus Curiae Ohio AgriBusiness Association

IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

  • Upload
    others

  • View
    0

  • Download
    0

Embed Size (px)

Citation preview

Page 1: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

IN THE SUPREME COURT OF OHIO

THE METAMORA ELEVATORCOMPANY, et al.,

Appellees,

V.

Case No. 2014-0874

Appeal from Ohio Board of Tax AppealsBTA Case No. 2011-1854

FULTON COUNTY AUDITOR and FULTONCOUNTY BOARD OF REVISION,

Appellants.

BRIEF OF AMICUS CURIAE OHIO AGRIBUSINESS ASSOCIATION IN SUPPORTOF AFFIRMANCE OF DECISION OF OHIO BOARD OF TAX APPEALS

Kelley A. Gorry (0079210)James R. Gony (0032461)Rich & Gillis Law Group, LLC6400 Riverside Drive, Suite DDublin, Ohio 43017Telephone: (614) 228-5822Facsimile: (614) 540-7476kgorry(a^richgilli slawgroup. comAttorneys for Appellants Fulton CountyAuditor and Board of Revision

Jonathon T. Brollier (0081172)Bricker & Eckler LLP100 South Third StreetColumbus, Ohio 43215Telephone: (614) 227-2300Facsimile: (614) 227-2390j [email protected] for AppelleeTlze Metamora Elevator Co.

l,-a

•,^ ty . .•tj (

/^.

^ ,{

; ;<^{:f ,•^f s

0

i .

C ^ %"Y/',^^ ^ ^' ^^r^f^".^.

^.^ +,^'tH , c e ^.d f •.f :_# . G

;,,sr-asjGflL^

' of s``4/.

1i#^,'c^i 2% e^;e <^^fl^ yd ^e

s^",^ rc,a^a<^^

The Honorable Michael DeWine (0009181)Ohio Attorney General30 E. Broad St., 17th FloorColumbus, Ohio 43215Telephone: (614) 466-4986Attorneyfor Appellee Ohio Tax Commissioner

David C. Barrett, Jr. (0017273)(Counsel of Record)Kristi Kress Wilhelmy (0078090)Amanda J. Stacy (0087893)Barrett, Easterday,Cunningham & Eselgroth, LLP7259 Sawmill RoadDublin, Ohio 43016Telephone: (614) 210-1840Facsimile: (614) [email protected](&ohiocounsel.comastacy@ohiocounsel. comAttorneys for Amicus CuriaeOhio AgriBusiness Association

Page 2: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

Luther L. Liggett, Jr. (0004683)David M. Scott (0068110)Kohnnan Jackson & Krantz10 West Broad Street, #1320Columbus, Ohio 43215Telephone: (614) [email protected] for Amicus C:uriae,Central Ohio Farmers Co-Op

Chad A. Endsley (0080648)Leah F. Curtis (0086257)Amy M. Milam (0082375)Ohio Farm Bureau FederationP.O. Box 182383Columbus, OH 43218-2383Telephone: (614) 246-8256Facsimile: (614) [email protected]@[email protected] foa• Amici Curiae,Ohio Farm Bureau Federation; Inc. andFulton County Farm Bureau

2

Page 3: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

TABLE OF CONTENTS

TABLE OF AUTHORITIES ..............................................................................4

I. STATEMENT OF INTEREST .....................................................................5

II. LAW AND ARGUMENT ..........................................................................6

A. The BTA's decision that metal grain bins constitute personal property is properbecause metal grain bins can easily be moved from one location to another......6

B. Non-permanent grain bin capacity makes up over one-half of Ohio's licensedgrain storage capacity . . . . . . . . . . . . . . .. . . . . . . . . . .. .. . . . . . . . .. . . . .. . . . . . . . . .. . . . . . .. . . . . . . . . . . . ...7

C. Ohio law requires metal grain bins to be classified as personal property...........8

D. The Ohio Constitution allows for the classification of property for taxpurposes ............ ... ... ..... .. .. . ........ ....... ............... .. ... ... ... ......... ............11

III. CONCLUSION..................................................................................... 12

CERTIFICATE OF SERVICE ...... ....... .. .. . ... ..... ....... ...... ............ ............... ... .....14

APPENDIX . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . .. . . . .. . . . .. . . .. . . .. . . . . . . . . .. . . . . . . . . . . . . . . .. . . . . . . . . .. . . . .. . . . . . . ..1

3

Page 4: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

TABLE OF AUTHORITIES

Constitution

Article XII, Section 2 ...................... .................................................................12

Cases

Funtime, Inc. v. Wilkins, 105 Ohio St.3d 74, 2004-Ohio-6890, 822 N.E.2d 781.........8, 9, 10, 11

Statutes

R.C. 5701.02 ......................................................................................9, 10, 11, 12

R.C. 5701.03 .........................................................................................10, 11, 12

Other Authorities

Google Search of "Used grain bins", https://www.google.comisearch?q=used+grain+bins&

ie=utf-8 &oe=utf-8 &aq=t&rls=org.mozilla: en-US : official&client=firefoxa&channel=sb#rls=

org.mozilla:en-US:official&channel=sb&q=Used+grain+bins (accessed Nov. 5, 2014)..........6, 7

Woody's Used Grain Bins, http://woodysusedgrainbins.com (accessed Nov. 7, 2014) ..............7

Ahrens Used Bin Sales, http://usedbinsales.com (accessed Nov. 7, 2014) ............................7

Email from David K. Simmons, Agri Inspection Administrator,Ohio Department of Agriculture, Grain, Feed & Seed Section, dated July 24, 2014 .. ... ........ ..7, 8

Spreadsheet of Main Warehouse and Branches, Ohio Department of AgricultureGrain, Feed & Seed Section ...............................................................................7, 8

4

Page 5: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

BRIEF OF AMICUS CURIAE OHIO AGRIBUSINESS ASSOCIATION

1. STATEMENT OF INTEREST

The Ohio AgriBusiness Association ("OABA") urges affirmance of the decision of the

Oliio Board of Tax Appeals, which found that corrugated metal or steel grain storage bins

constituted personal property and should not be assessed as real property under Ohio law.

OABA is a trade association established in the late 1800s to represent the best interests of

businesses serving Ohio agriculture. OABA's membership includes more than 240 businesses

engaged in manufacturing, wholesale and retail, representing business sectors including

agronomic inputs (seed, plant food, crop protection), livestock feed and nutrition, grain

marketing and operations, insurance, equipment and financial services.

OABA's members commonly store grain, feed and agricultural inputs in permanent

concrete storage structures and in temporary storage str-uctures including corrugated metal or

steel bins. OABA's members include agricultural commodity handlers licensed by the State of

Ohio who are the first buyers of grain. OABA's members also serve as a major source of ofif-

farm storage for farmers who maintain ownership of grain not yet marketed.

The taxation as real property of these metal and steel grain bins would have an immense

impact on OABA's members. OABA has been monitoring the above captioned case as it

proceeded through the Board of Revision ("BOR") and the Board of Tax Appeals ("BTA"). For

the following reasons, the BTA's decision must be affirmed.

5

Page 6: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

II. LAW AND ARGUMENT

A. The BTA's decision that metal grain bins constitute personal property isproper because metal grain bins can easily be moved from one location toanother.

There is no dispute that the grain bins located at The Metamora Elevator Company

("Metarnora") are made of metal or steel. Storing grain in nonpermanent metal grain bins is not

a new phenomenon. For decades, grain handling facilities have owned metal grain bins. And for

decades, many farmers have owned metal grain bins. Likewise, other landowners that may not

themselves be farmers or grain handlers may have grain bins located on their property.

Landowners that have no use for metal grain bins advertise and sell these metal grain bins to

buyers who dismantle and reinstall them elsewhere.

Indeed, buying, selling, constructing and dismantling metal grain bins is a business, and a

very well-known business to anyone familiar with agriculture. A simple Google search of

"[u]sed grain bins" reveals "about 293,000 results". Google Search of "Used grain bins",

https://www.google. com/search?q=used+grain+bins&ie=utf-8&oe=utf-

8&aq=t&rl s=org.mozilla:en-US:official&client=firefox-a&channel=sb#rls=org.mozilla:en-

US:official&channel=sb&q=Used+grain+bins (accessed November 5, 2014), attached hereto as

Appendix A.

On page one of the Google search alone, anyone in search of a used metal grain bin

would have many options. Used metal grain bins are listed for sale in classified advertisements,

in public auction listings, and on various websites such as www.bestfarmbuys.com,

www.fastline.com, www.ebay.com or www.rbauction.com. Google Search. Purchasing a used

metal grain bin from these sites requires the buyer to often dismantle the bin at its current

location and reassemble the metal grain bin at its new location. There are companies that

6

Page 7: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

specialize in selling metal grain bins and providing the service of dismantling and reassembling

metal grain bins. For instance, the same Google Search for "used grain bins" revealed

companies such as Woody's Used Grain Bins in Flushing, Michigan or Ahrens Used Bin Sales in

Morton, Minnesota, both of which were listed on the farst page of that Google search. Google

Search; Woody's Used. Grain Bins, http://woodysusedgrainbins.com (accessed November 7,

2014), attached hereto as Appendix B; Ahrens Used Bin Sales, http://usedbinsales.com (accessed

November 7, 2014), attached hereto as Appendix C. In fact, the last link provided on the first

page of the Google search for " °[u]sed grain bins'" is titled "How to Find Used Grain Bins".

Google Search.

Appellants Fulton County Auditor and Board of Revision ("Appellants") describe the

bins at issue as having "a metal exterior, interior or exterior metal supporting ribs or frames, and

a roof made of metal panels and metal framing supports." (Appellants' Brief, 1.) These bins are

not permanent. Their very structure consisting of metal frames and supports indicates the ease

with which they can be disassembled and reassembled, making the grain bins personal property.

Because metal grai_n bins are bought and sold as personal property, the BTA decision must be

atfirmed.

B. Non-permanent grain bin capacity makes up over one-half of Ohio's licensedgrain storage capacity.

Not only is buying and selling grain bins a business, but grain storage in and of itself is a

large and necessary business sector of the agriculture industry. Ohio alone has 385 commercial

grain storage facilities that are state-licensed under Ohio Revised Code Chapter 926. These

licensed grain storage locations have a storage capacity of 429,431,000 bushels of grain. (Email

from David K. Simmons, Agri Inspection Administrator, Ohio Department of Agriculture, Grain,

Feed & Seed Section, dated July 24, 2014, attached hereto as Appendix D); (Spreadsheet of

7

Page 8: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

Main Warehouse and Branches, Ohio Department of Agriculture Grain, Feed & Seed Section,

attached hereto as Appendix E). Of that storage capacity, 225,146,213 bushels, or 52.43%, is

non-permanent bin storage capacity. (Id.) With over 50 percent of the grain storage in Ohio

being made up of non-permanent storage, metal grain bins play a large and important part in

agriculture and Ohio's economy.

These commercial grain storage facilities are located in various counties throughout

Ohio, and many of these commercial grain handlers have facilities located in more than one

county. Currently, these commercial grain handlers are taxed differently based on the counties in

which their facilities with metal grain bins are located. It is commonplace for a commercial

grain handler to pay real estate property taxes on metal grain bins located in one county, and not

pay real estate taxes on metal grain bins located at a facility in another county. The taxation of

metal grain bins should be uniformly applied throughout Ohio.

C. Ohio law requires metal grain bins to be classified as personal property.

OABA appreciates this Court's precious time and resources and does not wish to be

redundant and repeat that which has been meticulously explained in the BTA opinion and briefs

filed with this Court. Accordingly, OABA fully adopts and incorporates herein the legal

arguments presented by Appellee Metamora in its merit brief along with the legal arguments

advanced by Amici Curiae Ohio Farm Bureau Federation, Inc., Fulton County Farm Bureau, and

Central Ohio Faimers Co-op.

OABA believes that metal grain bins are not real property and should not be taxed as

such. In this regard, the BTA's decision and reliance upon Funtime, Inc. v. Wilkins (2004), 105

Ohio St.3d 74, 2004-Ohio-6890, 822 N.E.2d 781, was correct and should be affirmed. 'This

8

Page 9: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

Court in Funtime previously explained the analysis to use in determining whether an item is real

property, a business fixture, or personal property:

first, determine whether the item meets the requirements of one ofthe statutory definitions of real property set forth in R.C. 5701.02.If the item does not, then it is personal property. If the items fits astatutory definition of real property in R.C. 5701.02, it is realproperty unless it is`otherwise specified' in R.C. 5701.03. If anitem is `otherwise specified' under R.C. 5701.03, it is personalproperty.

Funtime at ¶ 33. Applying this analysis, metal grain bins are personal property and should not be

taxed as real property.

Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02.

R.C. 5701.02 defines "real property" as "all buildings, structures, improvements, and fixtures of

whatever kind on the land, and all rights and privileges belonging or appertaining thereto." R.C.

5701.02(A). This section of the Code goes on to define the terms "building", "fixture",

"improvement" and "structure". A key word used repeatedly in the definitions of "building",

"fixture", "improvement" and "structure" is the word "permanent ". Contrary to these

definitions, metal grain bins are not permanent; they are designed to and are in fact easily moved

from one location to another.

In addition to including the word "permanent" in its definition, the definition of "fixture"

provides further support for the conclusion that grain bins are not real property. A "fixture" is

defined as "an item of tangible personal property that has become permanently attached or

affixed to the land or to a building, structure, or improvement, and that primarily benefits the

realty and not the business ...." R.C. 5701.02(C) (emphasis added). Contrary to the definition

of fixture, a metal grain bin benefits the business and not the realty itself The realty does not

"primarily benefit" from a metal grain bin. Rather, metal grain bins are used in and have value

9

Page 10: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

to specific businesses only (i.e., farmers or grain handlers). Non-farmers and non-grain handlers

do not derive a benefit from having a metal grain bin on their real estate.

The definition of "structure" also supports OABA's position. In the definition of

structure, the Ohio Legislature specifically included "storage silos for agricultural products".

While the Ohio Legislature chose specifically to include "storage silos" in the definition of

structure, the Ohio Legislature did not include "metal grain bins" in the definition. A metal grain

bin is not a "storage silo." Based on the plain language of the statute, a silo is a permanent

structure that is to be taxed as real property, while a metal grain bin is not.

For the foregoing reasons, metal grain bins do not meet the requirements of one of the

statutory definitions of real property set forth in R.C. 5701.02. Thus, metal grain bins are

personal property and should not be taxed as real property.

In the event this Court disagrees and concludes that metal grain bins meet the definition

of real property set forth in R.C. 5701.02, then metal grain bins are nonetheless considered

personal property because metal grains bin meet the requirement of "otherwise specified" in R.C.

5701.03. Applying the Funtime analysis, if an item meets the definition of real property under

R.C. 5701.02, this Court must then determine if the item is "otherwise specified" in R.C.

5701.03. Here, metal grain bins undoubtedly fit within. the "otherwise specified" provisions of

R.C. 5701.03.

As defined in R.C. 5701.03(B), a "business fixture" includes:

An item of tangible personal property that has becomepermanently attached or affixed to the land or to a building,structure, or improvement, and that primarily benefits the businessconducted by the occupant on the premises and not the realty."Business fixture" includes, but is not limited to, machinery,equipment, signs, storage bins and tanks, whether above or belowground..."Business fixture" also means those portions ofbuildings, structures, and improvements that are specially

10

Page 11: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

designed, constructed, and used for the business conducted in thebuilding, structure, or improvement, including, but not limited to,foundations and supports for machinery and equipment. "Businessfixture" does not include... fixtures that primarily benefit the realtyand not the business conducted by the occupant on the premises.

(Emphasis added.) Based on this definition, grain bins should not be taxed as real property.

Metamora's metal grain bins primarily benefit Metamora and the business conducted by

Metamora on the premises, not the realty. Metal grain bins benefit those that are in the business

of handling and storing grain. Using the same logic as presented in Funtime, metal grain bins

have no use independent of the grain handling business, meaning they benefit the business, not

the realty. Funtime at ¶ 46. If real property upon which a metal grain bin is located is sold to

someone other than a grain handler, the bins are of minimal value as their primary use is grain

storage and they primarily benefit the business of grain handling. Additionally, if real property

containing metal grains bins is sold, the grain handler could move the bins to a new location,

excluding the metal grain bins completely from the sale of the real property. Indeed, the Ohio

Legislature even included the "storage bins and tanks" as examples of "business fixtures".

Therefore, even if the grain bins were considered "real property" as defined in R.C. 5701.02,

they are "otlierwise specified" in R.C. 5701.03(B). For these additional reasons, the BTA

decision must be affirmed.

D. The Ohio Constitution allows for the classification of property for taxpurposes.

In the interest of judicial economy, OABA again fully adopts and incorporates herein the

legal arguments presented by Appellee Metamora in its merit brief along with the legal

arguments advanced by Amici Curiae Ohio Farm Bureau Federation, Inc., Fulton County Farm

Bureau, and Central Ohio Farmers Co-Op. Appellants' constitutional arguments are factually

inaccurate, unsupported by law or fact, and wholly meritless. For example, Appellants claim that

11

Page 12: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

"[i]t is equally clear that the classification of property for tax purposes cannot be based on the

`use' of the property (such as its `use' in business), as this would also constitute a violation of

Article XII, Section 2." (Appellants' Brief, 15.) Apparently, Appellants are not familiar with

current agricultural use valuation, in which "land devoted exclusively to agricultural use" may be

valued according to its current use, rather than its highest and best potential use. No credence

should be given to Appellants' alleged constitutional based arguments, and the decision of the

BTA should be affirmed.

IIL CONCLUSION

The issues presented to the Court are of utmost importance to the members of OABA and

the agricultural industry as a whole. Consistency is needed among the Ohio County Auditors in

determining how metal grain bin structures are to be taxed.

The OABA urges this Court to conclude that metal grain bins should not be taxed as real

property. Metal grain bins are personal property. They are designed to be easily moved and not

as permanent structures. Deconstructing, moving, and rebuilding grain bins is a business, and

there is an established market for grain handlers to buy and sell used grain bins. The mere fact

that a metal grain bin has not been moved in several years does not in fact make them a

permanent str-ucture. They are designed to be movable.

Metal grain bins simply do not meet the definition of real property set forth in R.C.

5701.02. Alternatively, even if it is determined that metal grain bins are real property pursuant

to R.C. 5701.02, metal grain bins are most certainly "business fixtures" under R.C. 5701.03. In

either instance, metal grain bins are personal property and should not be taxed as real property.

12

Page 13: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

The OABA on behalf of its members, urges this Court to affirm the Board of Tax

Appeals decision finding that metal grain bins are personal property and cannot be taxed as real

property by the county auditor.

Respectfully

DAVID C. BARRETTIa'JR. (E-MAIL: dbarred(a-) i ohiocKRISTI KRESS wttiHELIvIY (0078090)E-MAIL: [email protected] J. STACY (0087893)E-MAIL: [email protected]

BARRETT, EASTERDAY,

CUNNINGHAM & ESELGROTH LLP7259 Sawmill Road

Dublin, Ohio 43016Telephone: (614) 210-1840FAX: (614) 210-1841Attorneys for Amicus CuriaeOhio AgriBusiness Association

13

Page 14: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

CERTIFICATE OF SERVICE

The undersigned hereby certifies that a true copy of the foregoing Brief of Amicus Curiae

Ohio AgriBusiness Association in Support of Affirmance of Decision of Ohio Board of Tax

Appeals was served via regular US Mail, postage prepaid, upon the following on this 10th day of

November, 2014:

Kelley A. GorryJaines R. GorryRich & Gillis Law Group, LLC6400 Riverside Drive, Suite DDublin, Ohio 43017Telephone: (614) 228-5822Facsimile: (614) 540-7476kgorry grichgillislawgroup.com

Attorneys for Appellants Fulton CountyAuditor and Board of Revision

Jonathon T. BrollierBricker & Eckler LLP100 South Third StreetColumbus, Ohio 43215Telephone: (614) 227-2300Facsimile: (614) 227-2390j brolliera@bricker. comAttorney for AppelleeThe Metamora Elevator Co.

The Honorable Michael DeWineOhio Attorney General30 E. Broad St., 17 th FloorColumbus, Ohio 43215Telephone: (614) 466-4986Attorney for AppelleeOhio Tax Commissioner

Chad A. EndsleyLeah F. CurtisAmy M. MilamOhio Farm Bureau FederationP.O. Box 182383Columbus, OH 43218-2383Telephone: (614) 246-8256Facsimile: (614) [email protected] a ofb£orgamilamgofb£orgAttorneys for Amici Curiae,Ohio Farm Bureau Federation, Inc. andFulton County Farm Bureau

Luther L. Liggett, Jr.David M. ScottKohrman Jackson & Krantz10 West Broad Street, 41320Columbus, Ohio 43215Telephone: (614) [email protected] forAmicus CuriaeCentral Ohio Farmers Co-Op

A^i'ianda J. Stacy (# 878935^^"'Attorney for Amic, CuriaeOhio AgriBusiness Association

14

Page 15: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

IN THE SUPREME COURT OF OHIO

THE METAMORA ELEVATORCOMPANY, et al.,

Appellees,

V.

FULTON COUNTY AUDITOR and FULTONCOUNTY BOARD OF REYISION,

Appellants.

Case No. 2014-0874

Appeal from Ohio Board of Tax AppealsBTA Case No. 2011-1854

APPENDIX

Appendix A: Google Search of "Used grain bins",littps://ww-w.google. com/search?q=used+grain+bins&ie=utf-8&oe=utf-8&aq=t&rls=org.mozilla:en-US : official&client=firefox-a&channel =sb#ris=org.mozilla: en-US: official&channel=sb&q=Used+grain+bins(accessed November 5, 2014).

Appendix B: Woody's Used Grain Bins, http://woodysusedgrainbins.com (accessed November7, 2014).

Appendix C: Ahrens Used Bin Sales, http://usedbinsales.com (accessed November 7, 2014).

Appendix D: Email from David K. Simmons, Agri Inspection Administrator, Ohio Departmentof Agriculture, Grain, Feed & Seed Section, dated July 24, 2014.

Appendix E: Spreadsheet of Main Warehouse and Branches, Ohio Department of AgricultureGrain, Feed & Seed Section.

Page 1

Page 16: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

Used grain bins - Google Search

Used grain bins

Web Shopping Images Videos News More Search tools

About 293,000 results (0.33 seconds)

Grain Handling For Sale or Wanted Classifiedswww:;bestfarmbuys,com/classifieds/category,php?category=Grain,., -"FOR SALE" 38' TUBE GRAIN BIN UNLOAD 36' Tube grain bin unload with 8" flightingand sweep, comes with powerhead and all other parts needed excluding .,.

Grain Bins and Equipment Grain Handling and Storage for ...www.fastline corrdv100/listings.aspx?Category=Grain+Bins+and,., I... model, and price. Hundreds of dealers thousands of farm machinery. Used GrainBins and Equipment Grain Handling and Storage at Fasttine,com,

Grain Equipment and Farm Attachments I eBaywww..ebay,,com/sch/Grain-Equipment-/26187/i.html - eBay °Related: grain bin grain auger feed auger grain masture testers grain wagons graincart grain probe grain equipment grain moisture used grain bins feed ...

Homewoodysusedgrainbins,corn/

Woody's Used Bin Sales has a proven record of excellence in taking down andreconstructing used grain bins all over the United States., No matter the size of ...

New & Used Grain Bin Equipment for Sale { Ritchie Bros ...https://www,.rbauction,conY..grain.,,,/grain-bin?.... - Ritchie Bros> Auctioneers °We sell a huge selection of new & used grain bins each year, inciuding Westeel-Roscograin bins, Westeel grain bins, Butler grain bins, Westland grain bins and ...

Ahrens Used Bin Salesusedbinsates,com/ -Used Grain Bin Sales, Used Bin Sales v... We buy and sell used grain bins andequpiment.., LARGEST USED BIN DEALER IN THE UPPER MIDWEST.

Grain Bins - US Farmer 0 Your home for used tractors ...www.usfarmer,.com/equipment/Material_-and-Liquid.../Grain_Bins/ -Material & Liquid Handfing Grain Bins For Sale at Usfarmer.com, Ficklin 234,Miscellaneous 310T Pneumatic Air Handling system, Sukup 8 Inch Unload Power,..

Used Feed and Grain bins for saleusedfeedbins,com/ -We have or can get any size new bin you need and have most all sizes of used feedbins in stock. We sell allot of 15 ton 6 leg bins and except for the 2 112 ton ...

Used Grain bins for sale. Grouper bins., Grain king and more.www,machinio..com/cat/Grain-bins -Results 1- 10 of 1501 - Search 1501 used Grain bins listings. Click for Silo field bin,Pi chaser/mother bin, Grain feeders, Workmate, Sukup, Q-dal, Trufab 125t and ,..

How to Find Used Grain Bins - Joy At Home - HubPagesjoy-at-home.hubpages..com > Food and Cooking -Nov 8, 2012 - A discussion of how and where to iocate used grain bins for variousneeds, including grain storage and housing. How to tell a good quality .,..

Searches related to Used grain bins

used grain bins for sale value used grain bins

used graitl bins for sale mn used grain bins prices

craigslist westeel grain bin for sale

grain bins dealers fertilizer bins for sale

1 of 2

https://www.google.cotnlsearch?q=Used+grain+bins&ie---atF 8&oe=ut..:

ri,•^ [email protected]...

Shop for Used grain bins on Google

_ . .wg. ,.

am

21 Ton Rix ProductsCapacity Utilit., 628-0304 - 3..,,

$1,143.00 $17.95gemplersecom eBay

^

Ho Ftix P030,$15.49eBay

Ads

Used Grain Bins up to 70% offwww;sale-fire,comtUsed+Grain+BinsSave on Used Grain Bins,Find Hot-Deals & Compare Prices!

Used Grain Dryers on eBaywwwebay,com/Used+Grain+DryersFantastic prices on used grain dryersFeed your passion on eBay!

Used Grain Storage Binswww,.ask,com/Used+Gra in+Storage+i3insOver 100 Million Visitors.Discover and Explore on Ask.com!

Grain Bins Usedgrain-bins-used;buycheapr.,com/ °Save Big On Grain Bins Used:Massive Selection & Uftra-Cheap

Hopper Grain Bins For Salewww.aolsearchwcom/Get-Fast-Answers -Search all the web forHopper Grain Bins For Sale

Grain Bins Usedwww.wcw.com/Grain+Bins+UsedSearch for Grain Bins UsedLook Up Quick Results Now!

Used Grain Bins Saleused-grain-bins.compare99,comlUp To 70% Off Used Grain BinsUsed Grain Bins, Compare And Save

Used Grain Binswwwuabout.com/Used+Grain+Bins

36 rating for about.comUsed Grain Bins. Search Now!Over 85 Million Visitors,

See your ad here o

Appendlx APage 2

1115/2014 6:13 PM

Page 17: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

Used grain bins - Cioog€e Search https://www.google.comtsearch'?q=Used+gt°ain+bins&ie---tztt-8cYzoe=ut...

1 2 3 4 5 6 7 8 9 9 Q Next

O Columbus, OH - From your Internet address - Use precise location - Learn more

Help Send feedback Privacy & Terms

! of2

Page 3l 1 /5/2014 6:13 PM

Page 18: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

http: //w oodysusedgrainb ins.cozn(

;Nelcomel

Woody's Used Bin Sales has a proven record of excellence in taki[g down and reconstructing used grainbins all oeer the United States No matter the size of the grain bin, the experienced professionals atWoody's Used Bin Safes will buy yoir used grain bins and take them down, we also have the perfectgrain bin for your farm to exparxl into the ever changirg times!

Effective pianning is eritical to the success of your used grain bins, Before startirg the project, our team ofexperts will first assess your goals, then we provide you with an estimate and time-One for rampletion.From beginning to end you wili be involved every step of the way

Eliminate all the items on your to-do tist by calling the e>q>erts at Woody's Used Bin Sales. You'!I be gladyou did We have many years of experience and work hard to make sure the job is done nght. We'll bethere whenever you need us

Call us today to get your project underway

Home I About s I Contact Us Locatio I Mew Lis in s

lofl

Wcsor3y'*- LTsed Gmin Hi'f1q.Cozn

Cei( i;s at (810j 122-7692

. ^:. Ho me AboutUs Contai:t Us Location NewListings

.. . . .. ,. . . , :.i .._.. ., .. .:.ar... ...

Appendix BPage 4

11/7/2014 1:3$ PM

Page 19: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

Ahrens Used Bin Sales http:J/us edbinsates.coml

We buy and sell used grain bins and ecIupiment

I3IN 1^IALgiyR IN T HE UPP1:R MIDWEST

Our Inventory changes D^LY If it is not in our inventory - we will keep looking for you

Downpayment will hold your purchase until needed or picked up

G'ET ON THE L:^ST.All prices are down & loaded in our yard. We laave crews to take down & put up bins

Buy now and get on the ^^^^ctule.

I of I

Contact US :: Jim Micki Gary

Appendix CPage 5

11/7/2014 1:38 PM

Page 20: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

Ghris Henne"Woo

From: Simmons, David [SimmonsQa agri.ohio.gov]Sent: Thursday, July 24, 2014 2:07 PMTo: Chris HenneySubject: Grain bin study

Chris,

I compiled the following information as you requested. I will keep the supporting documentation for a while in casethere any questions.

Number of licensed locations: 385Total Ohio licensed storage capacity: 429,431,000 bushelsNon-permanent bin capacity: 225,146,213 bushels% of non-permanent bin capacity: 52.43%

If you need anything further please let me know. It took a lot longer to figure out than I thought.

David K. SimmonsAgri Inspection Administrator

Ohio Department of Agriculture

Grain, Feed & Seed Section

8995 East Main Street

Reynoldsburg, OH 43068

Phone: 614/728-6410

Fax: 614/728-6412

Email: [email protected]: avww.aygri,ohio.&ov

This message and any response to it may constitute a public record and thus may be publicly available toanyone tivho requests it.

Appendix D

Page 6

Page 21: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

cN

N^

^c^

C

C^

cF

^!®

lQU

W 0

= J cia

J Z ^0

VV

^ m ® ®t^ -p U) x

O w w

Z °a =W Q ®

^

r m

^^

W q 'C

®

m

O I

r

^. . fi

4

Emz

^

a ot Cz o

CO

^ r•^^ ^ 4 ^

0orrsmco

t • . .,^,L ; .

v O o C) < L?

Ci O a....,...,. ^.. f+ ^y CYj ^ ..

... ..-:^ ^.\`-u ^

3 ,^. ^\ ^" ^i^ ^ '^ ^e^ ^ Co

`J +u \"`^ .1a^.3+ ^

, C'i

^ WW„

W >-

^ , ^ •+..; ' ^ ^ }^. , ^ ^ {,? t3: ,QW

-41 W = ^^ JCn Wi ^

4^

°t tr9

(D a o a 0 01 ?i^ N C`V N N gV

ce) °. N M

^ N Ir N N N

.., , t

W ^

X-7

B

$ ^

0

o y^

cM =

N ®

Q d

d ^

Z_

J

^ U O

Q o

Z

0

CDfY

lf9 =cM ®

LOW

N co

® WCO _

o Z^ 3:

C5Z

W

^

W^

^

WHU)LU

^p^

0

po

®z

Cf)C,4ln lJJ

^Z

^

z ZZ,C)07 0W o

^

Appendix EPage 7

Page 22: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

^

^

^

U

N

Q t

m

W

CS ®

rL^

W

N^

^'a

® (

^p O

4 ^ ♦ O O® O

^ NM ^ N ^

` CA °^ T 1*^ T

® ^ 0 O°no ® ^ ^ 0eha! r- co co

r NS

od

2w

p M

J J U Ur-^ ^ QW O3 z ( '

< z i ^

^ "t0 0N NQ) T

T MN

^

O^

^

d

U)0

z

C) Y/

'W JU*) Q

W

Z

l.

Du

aL

^^

0

V-r rO ON N

^ TM

r

tyo3 It

76 ^

^ Lf)

x

o2 0

^ M

N

UJJ

J

z

p

¢D

(D ®

MT rO ON MN

r

O W

^ OfX?Zy °n

0 2®

Wz UfO ®

®W

zLO UJ

Uz

z

^

W

W Os ®

icn vi0 O

NN`Oo

^

M

co

U3

MM

LL. "T

H 0C)

WT LL

c0 QX

m ^o wL 3:

Uz

ui^F

Wa^0V

LU^

W2 O

c? etT rO 0N S`V

N rr C^ry

r T

i

^

^

zJ® O

cozJ

Tcn OW

% W

o

Uz

^^

0Wd.°W

0(D

Cb

^z

zz

3 ^

O

O ;M `CV

N

°o 0 °O Ore ow r^T Lrs 'grN 'IY

T F

-- ^_^

^ 4.

lfi i

^

0

LO

LU

Z ^ i ^^ ^(D I- ^

LL (iJ WC/) W >

Q

^ m.I W LL0] m J E

\la^-l _ ^i\ O (

+'

r r *5:; ^ cni r T? O C. ^' O 0

) O " N s`-

S'

N

zQ'q4J

WLL.u..W

O

M

Q

® pm p

Z(L CL

Uz

^JELELZ)(j)06z

^

0

0 'tz

fl O

p

LO0 00

W LOJ IR;r

0 Z0- oz pz ®O

N I

(If0

WJW2

^H(/)W

Page 8

Page 23: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

>

CL4Cy

V

Q

F-

Vt0Q

(.^

f/!

® ,C

J m

Gi

®w, ^

CL

XW

NN

V

> ®

E

Z i

o °o

m i N[ Ln`T Ci- P s^

T ! ^+

Q Q ^ CD ® Q g^

0OD N Lr) p^ P N CV ^

W NA

ri Z ® '^ OWU m

Ll W ^ ® ® ^ ^ ^.'^ S J ^ ^C Ja ^ O v) Z) O

U) cn L7

e,oa f4^Jy ^

M v d' rt 'cti T T ^ T T s C" T T P T

N ® ^ N N N N 0 N 0 0IS^ . P ^ (V P + N T '^I P A a) T

M M ^ r M

N N N (V N N NT T T P P Tj i

f ' y

yt ^

{ f Y

t13

Z

f/) ^

o

a9 OM C6X OO =mQ -J

o

,

^

u

u-^5 a

N

^

SO

a) J

Z J

Z0

Ln O

^^

c^Wu7

W

LL

WJ

zO

^ ® ^

LC)

4sd .

V/

N LO

N M

M

X O

mO 7a: z

0z

}J^dD^C/}LYW

LL

ti

z

ao

U-)

000

Q O

S^ <-1S« d

^Z

®0OL)^

h^ZD0U06z3: No 2

^^

WL CO

O ^t

^ O

` H J(1) Was

`noo O

UZ

m -^

N

M qr<t F-^ 0

o0

^.aQ

in7w^ ^ ^^ r

# ? y, #

G ^ Z,

v ,n ..

u- O`LLJI ^6. W

^ °^a 0 U ^

d ^ ^

d' ^tr T

^ O^ N

N

M

W

9qep N

w

®v'

T 'gr

®

0

M W

0 wm

0 0a ^

CL00U

^LL

W^LL`W^WofzlxW

w C.i oM,^? o

Page 9

Page 24: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

¢ '

^^CLV

^®f-

^^C.^C^

N

O

V =

J

04)

^{) Q

G,U) >C2 Lu

^^

L

4tEcz

o; o®; aoo a°

co^r Nco to

^

® a® 0 ^ ° ® ^ ^ 0 ^ °co CNos v € ^ ^ r ^i ® ^ n ^f` dn cV sn rn t-

Ni .d

S,

w w

Q^, r^- LLIX X UJ ® CA (^ ^ tfi ^ ea0 Z ^ p Z ^• w

Y Y ®W O

w W Q 0-

®p Q

Zz z ^ Z v m ^ m

N 0T MO) 0)

M ed'

C^ ®N NtV O

ty)O) Q)

r' r' ^ T T T

O O O O N NN N rN NCV N OT <+) ^- M r MN LV

( r T

U T

Qf

w

-..l ^^ ®(1) LLIX JwJ }F- X

w oY Z

0 wZ

UZ

^wW(n06nfWNJHLtww

0^w

m

co

^ cr)LCe1

^J =

o0 ®J E6

11^ :3- HN n

Uz

ui>

w(L00UluF-z

0

o. C14

^ O

F-w

w

^ z

w 0u` ^U-

w z

OCo

p LUv m

0z

U)J

Z ^•;O O

C'r

^ w ^

m CO O

r

wNw

i.L.

ry

YJ

n

LC)Nr

04 :r0

X I-0 ^m w

a. ^

C?Z

^fO

®U^wJ

Z

ww

U' O

® M

a ®0J C6

rN Q

Uz

>^

fL'tlldO0UwF-

Z ZQ

:® ^

m O

196.^.--

co

r3`, ^

®c>00T #

z

®

LLI

^0wC^

{

£

Page 10

Page 25: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

^CL^V

64

^

^v

^/^

^1/

W

® s,

V r

J m

a)

(D3U) x2 w

^N

.3 Oq,.

W

ge

® 4 0

%O ® ®

mm N

Ob

n a ° oc1; er o ci

(V

r x

LU

M 0 W ^> . LU

^ 7

W d

E

^ Ul)T T

N N0D 0h to

O

'^7QCC zw OU

rvF-

z

!1.!Y w

Q <OU ^

N

UZ

J

U

W2U

06

Z

trR

V

^

^ dCO^

'd' tl'3r r0

tOV

N MU, co

^M1-Nt

Z

x z

U

(..0®U^

zJ

!--C/)W

> N^ 0)_0

® O t'

CY)

C'() (Y) v

Q G ` O ON N N

N r N ®

N N OT 6)T r

Z •-

r ^U.iLU

®^

z0

Z F-® ^

0

N U

^

L13

LL

z0H

J UoW

O Z

aw0c,c^^w°

MM

ODU')cy)

^ ®ti a

Wr

Cl)

0 Q

no

V/

®4-

UZ

W>

W

° 0{z oV

^ ul^ C7

A"^'' F^Q^

_ w

N) ef

N N

N rr M

N r

a ® ^ C) o Q® ^ S o ® oh= Lr; 1-:rn a> cQ ^ ' ch rm Lf) r ^ ^ N T(l) r P

N ' '`^{\

^a

m

Z < w Q2 Q ^ 2

W ^ m ^ ^

D

N N

O c--

N N

C/) O

0 0

^ <

UJJ

Z

LLJ

S` MLLJ O^^ T

Lb [^

Of^4)

D^00

ui s°hu7 ^et ^

®

h ujO J

J

f°-

® u^.ia: 3:

^1 .

MJ

®Uz

L3

WJJ}

W Q Page 113: --

Page 26: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

^^

^C?

CL ^--a^.eO^

U^Q.^

V

^C ^

u c

J Ln

Ci

CLX

f/d W

^N :

^

v ^

^

. » C L

Oo°l °o

F

^ '3- - -, Nt^O

O OQ O O

ce) t^ ^ N

C+j O

W ® +J J

i = { ®\ Q x ¢ ^y R^

z ® $

3 <

ce) v

O oN NCVT (^

cli r

Wz0^^

LLcv)LL ^

W

3 0

CO J

X QOm L)

o w^ z

0U

^C^06Q!1JtLLL^LLI

Q:

Q) r

:n TC7 O

C\j 0

p MLO

o C>J co

N ^

vzLLI>F-

LUQ

®0^WF-z

0il-p ON^^

T rO QC'i

0) r

N

^C/)

z

(^ r

UJ ^

NCra ®

^ ^

00

V L.r•

d

z

^0CL.'

Za J

zv^ W T

O OC4V

MT 1

N

0 O;

o_ ' a_°o ' ° °^ ®

cli

0 p CaO O .a ^O O C: 7

O ®

N

a

.C Llic + J

^ Z QoA ^ ^ ^ Zw

#r N er ^^ o

N® o

tN N NN T O T

N MNT N N NT : Tk E

^

^^

O ZCfl4t') Q

st fR^ Lu U')

_ ^ ~ OO = ^Q T fl ^ LL)

ety^ ^t^ ^ ^ ¢

tC? J M0 C.y 0

0 5 W O a-L ® Qm z

® z J N m

a^ a t^ v ai

0Z

^ LUu1 ^

w LLI L)^ ^ J

O < Z^ J <

^U) W

ofU

Q W ^ Page12U r ^ r

Page 27: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

C

^^

i0V

^

^ Gf!

d++ g!

M

(0)

° o°l °C)or o, o, a

^ co

^

O® O O O ® O CQ ® 00 O O C

^ ^ ^ M ^ ^ hN ^g O

;" nNa ..^ o a o

zg J m ^, ,M g LU ^.^ w sn0

zill J 2 f!) ^ ^

ce) ^t

O oN N

T C(}

O) O)

® c^^'3S

v zj O

V 0-

OZ

LLI}

W® a.

O

r ` o

^ LLIz0EL

F-

d' u.y¢ ^l- r

# Cn O

F-U)

z0

OO

V,

M =

O

q

m ^® Qa: o

Uz

0-06

Gp Uq

D Z

® tJ C

b' V'

^ NN

COe,q- N

h-^

LU

J Itqq_ CMG

't ONt

N a

T O

mm w

o ^a. O

UJJ

Z

^

qLLILLIU-

z^^O

W2 TO TLX)2 T

jT r iT ^

N N N NN

N NT T T

q

Q'111q^ZU)O oo (0O d

Nce)

x O0 -Z>

wci

0^

^J^^

DCO)06qWwLLU)z0

_^+q

C,

Vi T

Q co0 'It

at^i^ O

wZ

UJJ

Z

t?

LIJr^-w-iLU

= N

o ao .^., •^ti

N ^

OO

OOp-

N

N z0

c.3

ce)

O ON N

r MN C^fr r

P1•

LL.IzQ

^z

m 'a'

LO

^ O

O O

x® Om

a: 0

^

Z

OC)

z

!z

® o

® U= O

O QU U

Page 13

Page 28: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

^

l^

^t.?

M

01--

^

^6L

^

U)O (D

t

J m

W

N ^

U)

W

t0 ^n Z t

f

0 0a s o ®' o o` o o ^.or o o't^ b ^ ^ } q^j r^i r9c^

cc? '. u? P ^ T .,^--

T T x^ cri

SZO^ ^„ •:,^ -^ . ^ ,^ ^....... ^- ^. ^

"^-Q o 0 0 0 0 0 ' r^

00 0 °!wy o 0 o o 0

°*^ u^i NC.0 ca rn r 0) M MT T ^D N

r-.-s

A

'+y''+'q ',^.OCS

^ "~° 0^ . ^r ^ e^ a ^ ^ ^

V) WU ym w T < ^

'It V2

0 NQ) ®

CD

# ^ 3

et tt; M ^ M ^q =T tC5 d V ch ^

NO ON tO O O O . PO Q :T T 'T P ; .^N N :`I N N N jE® N ^N N.

<") O ? N r - iV 0

M22

t9 0 t) N .`N N fN N TT T ( T

ww

zU^

rl-

^

co

h N^ P

Xo Zm }b a

^

wz

z0

J

Ll.!CO

O

b Cl)Cl)

£ Cl)rn 0

Vy^ ZW ®

n ^

d M

W

06U^w

Ll.

O® -rW

UU.

yZ U C)t^ Uz

C+DO)

Uj Nb

^

00 =O Qco ^rt

X

W >.

® U

a: m

fJJJ

^0

>LUJW

of ^02 :=

f-=U)LLJ

Q b~

(/) Q

N

N M

f1!fl

00

0 ®

wQ LL

w>

Q

w(L000wC/)13fz LOZ)(n

xw

U0

U b

^ coOD

co ®A00

® 0M

W

O ®

0U

C^zJ

Jwzzw

w C')

^u:)

M COO^ ^•

i

®

V/ CII00 J.1- wco^ czis

cizv)^wWlLJJ

2E-

z¢ `®

^S ~

00

^

® 00

LL _

z ®

UzwU>w(/J0wwLL

w0U)

W a PagC 14ti

Page 29: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

^

^

V

H

tai.^

mc 4)

^ s

0

CLx

^ W I

^^d

^

^1Q

M ,^ e

, n

1-h

° o °o'o a o^ a^ o

0) °CD tn; oCO ri^

r r,

. . : _ . ^ .

o 0 °0® £ o ^10 0° ,°^n veD r.i

r r r

oq

Z ^ r s ^ tLf JC/) WW

za ."^ ° C) W

> ^ c^ D a= ®

M 'ct

O pN N

(14

.., . rN Nr r

U)

Z

2 M47W 't

^Q4 0

U)W

0

^

Cl. >

z

(?

WLUW

}^ W

L)Q; m ^

s

` ;b' tF) 't tn ' et it>i rr . rr e- r r F r t- r s°O Q O O O Q O O 0 0 O ON ,,N N N N N N fN

M OM i N M O ^M Or N ^ ^ Cp ^ ` N M N M

h! N LCS CAr

{

w Zp

LU U)2 ^ J0" ` U

r f6 ff} 00_^ N 0

lf) ^ ^ M °r

O> c? 0. ^ aM

3: U.

Q M tD M ^ 0 O ^ `n ^ 0to LLj ^ cf afi

cN ^ 1- ^ M p Zx z Z > x o o

^ y m^ p z ® d x^LU ao z ® z

O U CMj O ^ W J m

L^ a ^ C;1 ^ C3 ^ o

Uz

U1C)00WLLIz

n-OQUqz

J

F--u)W

^ COQ r

mr

0z

C6z0coCtS

z

^

W

W2 ^

0z

OWWW0Z

^^

WJ r.J OW

C)^

®z

¢

WfJ ^

WZ>

Uz

z

^

Page 15

m

Page 30: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

.>'

^Q.^

(.^ I

U)4D

c1°s ^o

0

Q1 C

y A

U)U)^

®

^. >^

o ` 0o;0

PLD

o^ ot ooo °o' o't^ E Q r i

Ul) •Lq

N 3 ^ r

0 0 ^^ ^ a 00 O O

O 5 O = Oco tw

tl . C rl t^ V

N

tn

^ w^® o ^ J E U. z o r J

^w,, ^ " ¢ uof 2u ? -4o > z o z

It tf7 _M d

S O C3N N N

1C1 O N_ O

D CD `303 6d

^

M

oo ^

^ I0

X LLJ

mci

JZ

!)

Dnr1J

7

ONm

a M^ 0T ^=(D

o0 O

J ^U-)v a.

z

ui>^

Ckfwa®0Uw^Z00-Z)

O O

Qs r;`- ^

1-^

^

^ Ow oM

N^ Z

O

N w

O J

^Oa LU

Uz

JJ_

^LULULL

U)wJ

cnx

r

Nw> °a

d' LO

O ®N <V

r,)

^O

tD

CS =,= O

0QC J

LOo ^

®

LUc9

m06z

C?^w

W d

z O

^^oG ®

M ^

O QNN r

CN

0

wUzw0zw0-LLI0z

d0 OO MO LO

MC6

OMXO

won^ w

00

z

^JJw

^

w 0

# c1 ld7

Q ON NC'f) O

u') 6O

`s

^

^Y

Nt0 N

^ ^06

NM Q

0m z

O °'wo: ca

U^

^Q

^z

J

^w

^ow

°

o co

^

^ ^.®0 0® O

N ^O LO

w

wmU3

M cf

O ON NN r

^

SC9Z

f- epC/)

LLI c'sO 't

LO sN OCD

LLIr J

9C1

O Ua: z

O

0UzQ^C7wJJ

>

NPage 16

Page 31: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

L4CV

®

^vR^

^

U

^C

y ^o

0 d

Gf ®CL

U) X2 W

to)N®S

'0

A ^ u

EM i -c

z

G C

0 oo`, Oo o: o o!Ci C?s o, o o' ®C"fp O WN^p co '

^ <--

'n

aQ^ ^

^ o o ®LO ^ N ^ ^ ^® f r N G4 .f0. iv

^ ..r

C7

S P^^ ^ °J„ , ^ '1.. ^ ^ `` ^• WZ

^ £ Zd- < Z Zz O a a ` <

LU O

ut O

~ co

^ u> d LO U)® a a o a 0 o 0 io 0 0 04 1^! 0 o

^ r ' o r v - r r ^ ^4 Q CY) e e^ ^ m ' ^ r7ce) n m n ro c°^9 cV) crl r) (r) C+') N

} ^ i q r

f- otn J O ^

z0 F' ^ W 61d ^

Q' d = C^D z z ^LL. L q ^ t!J <

WCO)w o. ! ^o^ 9 Y ^ N ^ O ^. ^

c,) q LIZ Z ^ ^ 2 F- ®

O O ^ w O c^CO ® ii,j q = O t_^

X O X Z ^ O r- J ® O

® O a m ^ O p Qz m LU O<f< C° O V) of m Z Ox m w

O ^ t > ® Q o Lii O ZO Ll < c0 I- e- m Cl ^

UZ

U)

s ^

rD

i ^

Z N11J} ®

Y ;

z

LLJ

0

(1)^ q

J WW ^

^ X0: LijrO

LL LL c-4

CJJJ

QD®xCI)LUq

^^Z

Z_<J N

C)Z

OUzQ

^J

Q

^^ O

aN

Uz

Z_

Q

CJqZ

J^ r

N

OU^JCi.n.qCl)

qWwU-

t1JLULU

U

MN

q

LU

^

0

0Uz

Lu ^PQ age 17LI. 0 N

Page 32: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

V

C.f3^

^

^

V^

^

CU)

® (D

v0-i

W

CA

CLf!i XA W'

^

d

Q,® Ci

LOf <Y)a csaNT T £

O cl,rn ce)

i i

^ . ^K^ ^^"` { •'^ , ^ . ,

^ '^ ^ •^ .^ ^, ^ ^ .^

0 O i

^ O 4 O C)

T T

N

H^

z0LL'LL

^tf3w

OC)Cl)

T ^

N 2

K ®

^ Z

j 00

y a c

Gi <

E C(aZ

L

^

>

]^^

^N

JJ_

^z®p^fIb

ofwwww

^.Y^ T ^. +( (Q £ d.^

ZJ$:..

^'^--. e ^,^ ^ 5 • ^ ^^ ^ ti,^ •^..

z^ Z ^

'^^ ^ . ^ ^Q $.np "^ C (Q '^. '^ C/) • ^., ,.^ ^ $ .. ^

zZ y ^ ^ ' .^ ^ •.. ^ :

w^vas W V

^. s G wcn

Q J ^ •^°^ ^ Z:)

{

{

U) LC)_ Lo .. ^

Cj CD G Cj0 O ® ® ® Or`N N ,N N ,N N N N ^CV N00

M c7 ^® .{^ tY?Crd M M C*> C3 CD M

Z n^(L

ww C')^c lqr

®

3 tJao Z^ C)O ^

x z

a-

Uzz0V)a'S®

Qz0

U 0N

0^

Cl)

w ®C/)

C) ^Q

^ O

~ Z_2

>> ZC/)Q

c^e?

z^

0

Uz

^^

w-1 00

'0 of0O

f4 ^C

^ ®t!1-v 2

C3

N ®

ooSY] yf0

C.?JJ

ZQ^U^LF- o^ N

SC>

^No c0

Xfl DCO

® ^

}

zQd

dU

Z Z7-3

Z

0Ll. Q N

C?

^Yl17Lf)

z

®^ U^

Q

Q C

UJJ

^JJ

Hzw ^® ®< N

T r

N aT M6^ Qa

0CDN

i .O

NfD

` UD

>m

U ^Lo MP ^CS) >

®

z0^o ►-Pa

ge18

I.L. 1L N

Page 33: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

t7

V

0

V

Qq

v

U)® 4)

v ^L

m

0

&8 ^

Q? A

x

LLi

U)(0)

o, ® ®,° O

u) C600M

MO

N OD

/^O^\w ^ ... `'h ^,^ . •^

O ^. v r1 O O Q

o ® f _ C-^ ^-`• Q O O

O

r ^ ^ ' '^ i OS Ou0 ra LC}O R.. ^t-- iP. CO CO . N M

^ P f OD

. ^1 . "•^ s

a3 ♦ v®y r'''°^

a LLZ i dW J

O 0 a 5; ',fs 1'`1 wm LLI 2 tAU)

dQ Q Q

aW

`°•.-+

^Y U)

N N

ce)

M ^

LA

toi')

2

0Z0wJ

0^

z

ciz0^w

zw

z

E 'ym 0Z a

<

low00CDN

't tor r T

;O O

l^ r

w=a-oni0

TC70MLO

U, LO

N nCO

OO LyjM^ J

x

Oa a

0Uz

^

LUJJ_

>^

00

B N

t t19A r r

N N

^ MM

tt7^!7

^ M

af Q

0) CJj

ce) W^ Z

COl1 0C)

^ WN ^

XO >w

o ad ER

uz

0

>WJWwJ

>w

a_O a

N

-4t T

O t

C} C)

a

_.IW

^

a

M

n

O

O Uia 2

® D

Uz

(6z0^

w0z

w

f- N

Lt-0

q O

ON

oMui N

fD

^ O

M ^

a LUW J

L^ ^w za w

0m

er u°)

N

T

^Z) O

^ co

CY)

Lr)r

dM

75 OC^

a4- ^

{ ^ I

Qj a

M W

O Wco

0

CL06c)

LLw>

wU)Wcc

ZxW

t^ w U oc) 3: N

£

LONU')N^

OrZ-

=

D

m Q

O Liia a

^z

w

0Uz

z.^ ^

^ C. Page 19t7 d N

Page 34: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

^mQ.ZOV

F-

^v

Q.m0

N

J

4)

QH X

W

^+. oo ®c?N >°N

o0'Ri ; 1 -

c^aw

>

O

Of ^.. ^•,48 '+.... w tn '.

w E^ 7 cri

_' tfl cl' ^ ^_MO O

r,o 0 O O

N N N N iN N

O N O^ ^ ^N C\'3 ga M

N O ^

JJ

U)

WLLLL.W

w

^

J 2O

co J

O >

sfl 0N x ^

m ^

^ p ® u-Q w^ ^

(UZ

2.OwO^

®

Q^ w

E^Z O

r- W.^ J O

Ln

O O

ZzN co

N V}

UJJ

Z

ryt3

W

W LOIt o^ ^

LO

cu =

o O0

f0

N CL

UZ

j

^LUEL00UW

z

0Q.

p

^ C) o;O °O

O ^ 0)OM

.,..,..^...

0 0 °o

Wm0 ^ NM

Q 3

W LUJ ; >

)C W

M eC

O 4N N

eN° t®

^t [[3

N N

M

V "T

N N.

r., MT

h-WLU^

U)

ly-_

_ lOf^

U')

N =

Q

O

O ^m W, ^

$ ..

UZ

0

®^}W

W4^ g

z zW w Cy

C7 C9 °

Q° rQ M

Z ®

CDo ON

U)

VJJ

H

Qw_

U^W

2h

Zd 0zJ W

5 Z ^r02 m ns

O0OLO

6

l4')LfS

z

OOLf>

0

O Qw

o ZQ. ^

aW

^^0

0UzJ

U 0^

U c

o ^0f^ !OD ^...._..,,^

o° °oo ®CY)

C^C9O

J W>

U U

Nr

Page 20

Page 35: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

v

^

^mQ.

V

Lo R°J m

^

W

N

9, ^< ®a 0

^^- C\:k ce

r` cy$ C\j

^r. j . ^ ..

t+A

^ 0 OO O O O

Q -^ S O ..O O 0000

U^ r^ rCh OU'?u'> r

N

^J? w

w LL Wccy

cn o z ^^ w^^? ^w ^ ^ .^ . ^ ^ Z

c OQZ 0 >< n

wt in V tn M e1r T

O O O ON N N N N N C, N^ r O r e! r N OC.) N M M Q M

M f^'i ^ M M M CM e- 6)

MLOO

ry

U

0 ^

wd Q

E

Z rZ oC\j

O

+)„°

QEL _

^ ofL L

F-z Q

-

W ZU _

m UN z

N ^

®^

z0U)

JLU

z

^iVLC)

O O

0 `m '

asO va. o

yOyV^

U

z<J

U)JwzQ

^ ®

^ w^Q co

cn

MM

00LnMMV'

I

i- Oh Q

wT U-

Y!

^ ^

^

m ^H

® wEL > >

OJ

z

w

^

H

w^O00w

^

w °= C'N^)

C-,*.

^

Page 21

lo

Page 36: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

QItl

^

O

^I

Vl9!

^

d

Q^ ®(7.

^ X

w

O °ON

;

144 \i !3 { ! r f\ ij

^ c C=^ 0 O 0 0 0 OG C :7 v 0 0 0 O 0 0

A 'LG^' ^ O ^ ^ O ^OC) 00 0.^9 ttN7

G7 ,, ti M

}

S^ T•

O ONr"'.'9

tY5

.^ Q

x z Q <Q d a^? 0^^ Z OLL z Z

O O LL z -O r ^^^ m^(J)U F

^ ® ^ w u Z w ^

to

MN ^

Q

00 ^... ^.. tl')

vl z OO

'L3 co ^^ zCb LL

w>^

ryw0-O0^

G ^w

E LL^Z >-

Q

°G^a (D ®

J cNn

'T in

r ^

'N 0

tl ^

fi

Q..'w'Yy

OMLL

^ O

^ ^

^N

,d,

cQ OOoD Q

O Om F

O u)^ O

0U

z

J

JLL1zzw

w

^ ^

Q^0rU)0U-

M "t^

N NN O

MM

co

® U)

co6L M

LL ^

^ O

LULLt!a

co Z¢X

m

O wa: 3:

Uz

>

LU(IO0C)

LUZ_ O

LLJ^^ o= I i

o: oc°a o°^

lo

O O 0 OO O O OO O O O ItCO O r Ci ^0 4S O g7CC3 r tU 00

M

/f

F-

O CY H^L J Z OW ` Z)

^ O w JQ

. -k

;^--.

t. .,.._.^o •^ ,^, , ^----^o ^.._.~'•

^w

0LL

i•4`: ,^^ N N

M

(o

w^•. ^\

^y V

[k} 6L

® ^ ^ U O

00co

Z ^i~y O 0OX

r^ OO!^ ^

o ^ mCV ^ a. ®

^ O;.^ .., v

O ... J

zzw

^ ^ . W -Page 22M eM^s

3 ^

OO

O47M

Page 37: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

'e:^

0

^

Vmam0

^O

V ^

J m

a

^Q

^

2 Lu

N

^

^

®

E

Z

0+: ®0o 0

00 ^w s C'^C^3 pp

N

7^j

0 Ca O ® C G0 Q O C> O C^ , la C1i tj b

N N O (7S 3 m^ SCS O v

cl^

! a y^/^ 4y^

^.O ° '6 s >. °?be

AZJ

W _W_a Z wW- tW-(n^ ^ r^ Q q<

JW

4 ^

P r 7 Lo LO 3 P T^o C: 0 0 0 ® ® Ca

N N N N `^ r ; er d' r 'N

m M r M r MM M M M .

N O

r M

N z

®

M C^

_

U') EN O_O

CO

dz

Y

qzQJ

osY W

LL

^ ^

}

co

q C\j

O cox ^

20

ih(1)

^ ^

^ 0

cov

q M

Q

®^ Q

H Qz

O Q

h. m

° Wz

DU

<C NO LO

Cl)

}

z OZ)®U ^CD

J

V o

Uz

^0

U)w(Dz

y

`W W a= 0 C.)

06

z^

C7

0

WzJcnW^`tW J2 o-

^^ ^

Uz

v^

LL

Ll. M

6

^ c`n,rA Lq

Cp

O O ^ O

GJ O ^

} r- ^ cc.^ ^+^.

x F- Q W

z m c.^ _

N e°v^ rr CfyM M

^e-°

q

Q ^

o"'Z

z pZ 2^O d

WJ

o Q

z

Uz

Q^W^zWc^z

^^q^

W aC:) M

Page 23

Page 38: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

^

g.

V

t'Q

O^

C NO ^

^ C

J

F: y

U) ^^ w

U)U)

`M

ie

E L

z.. ..^ _ . .. F

•^ u

^

CLiQ^

O00 ®

OO

K ^•,^, ^ ` dV a'

0 0 0o ® l 00cli cs

w ® e'0

0

J 0Q [Wr 0®

Z (D 0

^t ^r) c^s G

N N V NCf P

c> M N N

t T T

{

"s q/

• 1Je

U^ z0 W

d°z

G a

W0U

z"Zr m

^ tN OO (Y)

cV d O M

O = O®n o Q

No n J

00 w m Lli®

l rJ a W

CY)

enM

0UZ

JW

W^) M

et eoT P

?,^ N

s P P

(Dr7N

q

® LO

z Q:D ^®L) Qo q

Z`ritD E

W

Id U-)J (

O pO = 0O OO '

a)^ T

^ ^'' w.^ ^ ^ •. ^. '..,J .>

d o 00 0o° o° o ° o ° o

0^ ^ ® ao `nu> oo o d0)

W

z

W ®LL U^J

>V) ^

®$ W

^ ^ ac w

c uaP r

d 0^ N

T ce)

.^) M

^ u)P P

`1 N^ O

`9

i O

uauO

^ MO

q

® W^ Z0 Q^

c,j ®ce

N JX ?

Qm W

0 dW Q:

6Z

Q^0

^WJ1JJWJ

jW

_q O

fl° M

tf5

41N

O d

^ J

X Q-'

Q

Wq

z

0-0

o _z

p

o

®r . ....^},,.-•^

J ; ^. .._ ^.

000 Ipl:MC'')

(D

U3 ^ ^W

v tnP P

0 N

M f)

co

m"a

U? tl)

CJy =

W 0

0

00Z ^O J

0W°0m^

2U-®JJ

QWWLL

{zLIJ

^U ^

m ? t+)

Page 24

Page 39: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

QRC.!C^.?

^

F-

^^{.^

. U)

O

Q ^J m

4)

^ 0

iU=U) K2 W

I

fA^pvI

a3

® 00

^ *® Q

^t' u3

N N

^- MM M

ai..v)

u[

w2HOUJ MJ_ M_ LOU

c^v =ci ®(N (j

^ d^ m^ U)

7^ J

i z

I® ZV

° QC c^wE <^

Z ^O

W^

a® ^

d' t[^

O O

^

^^

z0cl^^^^w

e\lO

x

O

ZCoQ.

fZ J

Z

C60

't9 m^!Z ^_2 w

^®70m Y m

z

^0ol

o^ o oQ oo0 0 0°

^ ^= M3 ^ riao

.^-^

T m

}° cs^ W

0^

^ ^!?e- T

C^aV N

N M3 ^ yM r^

^U)F-w^4 ^

Q ^

® O

M ui

^ _jj

XO w... C

ry? ®TC1L i

V

Z

wU

^wU)C94

W CO^

w

g co® ® O

M

O O

T ^^N

[17000

ui

d =®

<

oo °4

V

z

Q

0®^

^Nz

0006z

®^

^ LtJ

; W + W ..Z LL

0W

Z iw

i ^ ^ ;"d' LL7 #r r ;r T Ul)O O =0 O ;N^ N N i^ N

± ^ T ° OQ r' ^. M { 1 M ^: r M

M v C7 M t+')

^

>

^z

^0

Ln

®CV J

T yy

UJJ

YJ

W

W

2^

O

c) LLI

^®CO c'^M

LaLOco

cv =

-o ®

^ ®

wZ V-

^: LL

®^-

^ z

Uz

C6wJ

^co^ ^O9

r-v

Z oq:r

0

^ ^O LL

^ J

4 0^q

VJ Z0

(o M

0z

Z

C^z

fage 25(n f^3

Page 40: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

v^

id

®

.'

^

^V

N4)

e^i =

J m

®w, ^

W ^

CLX

W

o070

NU)

., ^r4"^

t.:♦ .../..

v^ 3 ,

00 °

^ CO

M et.-- r® N

N O

C) ^

t--^W

H^

tl7 MQCV =

®hM

x z

'a m Mo W

'Q LL

W^

^® W

1 ^: d ®

^ ®

Z r^LLJ

^ Z CD

U) ^

wJ -J

WW LLO C/)x Y

z x

^ ^

oo•

(^--®r^g^

M v_0 0N NN

M

N N

'-; ^

z

0rn(0

tf9M

®

WN

O

^

Wm =

dZ

LLiU^Q>

WU)

0

0:

LUz,® ^7:

sj z

0

Q^

c- r

N N

N 0

il2 Cp

WZ

z0LL

Ji J

W N

o M

R ^

M^ 0X0(fl ®

O Q

^

UcoofW

3

u..0_

0

J

Z W d N9C U? v

o' o;® co

0 0

ii

0 0

^. _

CN

Z Z r WOf Q.' I.^L J

> > z

^ ^ 2 Q

^r LO

0 N 0

r MM M

M ^t

N N^. ®N r

M

N C14

U)

HW

Cn °

O ^C9 =

X ^0lu J_>

d Z

d 0

Uz

^JLl..^D(!306a

wWU-

WJJ

^ rrzoQ C',

W{ z

J

Cf)2."j cV

Mm a'

^ 'n Z^ oz

° OCO

m ® 0

O (n0

^

z

g0

z

r^^

V

z

0

Z ®;Y z

U) cvO °

J U

..o 0 -o o °o, oao^

N ..f^^M .

^00 0

^ ry

^

_v u>r

o °

;N N

M §

N

F-U)

IU

IU

MM ppr 0^ M

^ ^

O ®

m UOCL D

®U®WW11

^

^ ® Page 26

Page 41: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

v

V

®F°

pV

Q.

(.}

^

J m

^ 4)

^ kW

U)U)

G

4)

E Lry Z

e^ 6

®' O O' O

o oM Ld

QM• O'LC) M

•^'J N _ .w. ^. N ,

::a 'o^ ^^ ^A `•n.b°,^ ....v^ ?" .^^•, .

p^r 'j^ ^p A.ff ^ 1C ti 3

O 09 \00 O O R^ ^ ^O O Q ^ ^

c7 O^ N Cp Ilh N m O r Cu^ y r>

cV

J_ a

cnZ z

of _0 ^

d- U)

Nd' rr C'7

CS

^Z

¢ MNCM

C)Q

;rJ3y LLp

10 Z

4

(^

^^7

J

J

t U)r r-0 OiN N

hWW

hU)z0^®

^ co

f4- NcaDX }® Z

>:

Q O

UZ

U)WH^0

0UW

h^

^^IT

O:

U)r fS,

. ^^

OO

O

W

^

LU Q OWO W wlL Q z

U) U)^_-^ . • W W LLI

cri ®

I^9 t[7 J ef? M r1 eP ct}

0 0 o 0 0® o 0!Zl IN Q ® N

Cf) M7 M Mc') M M M ® O) ; M M

0 LO

x ^LiiZ

W aLL

LLJZ Z

fa o

<

Uz

# Z00xs

W^00

Z Oco

® ^ CrD..1 ^ ^

^C?M

O ^

Q

^0

C N3 CO

O N

^

^QWLUWL1zJh

¢W O

MCY)

00LOCOM

Oh

Wr ^

cncU Q

X 2m h

cnO W13^ '

0Z

ui>

d

WQ.

O00LU

F-

^ r

W ^''

^W

ZC^^ ryV)

S Z

®O }

h

Lo Lli

m C6)0W

0.. 3:

0z

^JQ-^

Dcn

06

aWWW

Z_ O Page 27

Page 42: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

«c^

aaU

M

®^-

^fliQ.^t^

C yO t

U ^

J

QN ^

2 LLi

{Yw/

Y/

^

^

Z

S

11 r

Itt 11-r r0N N0, r

r CY)

CV

U')®aD

W

Q 0

I..L

U J

co

UZ

a-O

6U

^

zZ)

00

CD®

O

anco

00 i

co

z0

Q

C7

It

O

3 (Q

iS9NONO

0I..

®

^ 0

z^^

Z

0U

Z

`

KCa o

J Q ^

Oo ® oO o q ^^ ^ `"' M

^ rrn'

O O © O O O O O0 0 , 0 o0^° 0^ ^ ^ ^^ ^ o r^ an ti M

^ c^ cc oa csa Nc^ r sa co o®

N N

u^ ; et ury ' ^n rry ^t

N o N ® O> CZ4M o oD O

^ M(pW C4 O ^ ' N N

p^

m s^LUW o, (^ ^, o2S { C'^ •^ J

j 0 a

o a^ ^ p 0 F- ^° Q ^® .^ ^ ® Q Z Z ^S U

O Y

r

N N

f r r

^®LU

0 LU

_ ^C6

= M

`''Q m' ^

m

^®Oi

Z: 0 t ®

®J

¢ T- ® W~ co 5;

N =? d =} a_ ^

UZ

^

^^

^

J

0Q

®

LLILLN

tLa

V

z

C6z0tolxLUQzQ

w00

N3 O

L11Q. Z

cu QU ^

M QM

' ^- O

UJJ

Z

o Z(Q

Q ^ 0mPage 28

CilN

Page 43: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

tQQl0

^

F-

^

U

O s

i^9 =

..i m

0

G®Q

U) X

A W

^

Q

cri e^-

NNN L7

C7

0 ^^Y mcri

-W

LLDO U).

a

0

W

L

UZ

LLI>

ryQ W

^ Q^ 0

E Wz

H

o

d -. d f ® O d }O d -ci O p s g Cy id tY? Cl)6?

0o N ""i ti

^ \) w^ r N :..,^

'°-^

^

a® d d d r^ c, pO O 7• ^ ® ^ O

tp

co N N, lo

U^l

3 • „^ ^`•

Z ui m ^. ^ ^ ^ Q p

®'^ c w ° z ? ^ g W Z0

^ c ^ ^ J LL OJ Y J

It ^ ?

;N N^ d

^

C)00

0 Ml

Z

Q

^ ^

UJJ

}

0U)z0

LI)UW 0)

^ Ul)^ rd 004

Q) 0

f/9z0

a

^ "T

cty ®M a

Q Wm ^y

o z0- U

UZ

^0

Z ®z® Z

^^

-41t U,

d O!N N00 df^ M

M

et

T0

® Q

^ W

^ cr)z

WmMM

c'r

WZ

^JJ

Z_

^U

Q.LU

C] LO

dZU)^

Ct Lt7

N N

I ON M

^ ^

®

^

^WCDwW

Z 00W et

^ ^Wr TN^ Q

^^

M Z<

x

0 m D

a. o

Uz

2

^0

QLULULLt!)kWg M

^LO

`Y t!?r r

CY)

M

W>

^z

U^

d 0

r hr (n

^

JJ^

^

LLI

W

QT^^0

z Z0 ^W

^ Z

D d Page 29

MN

Page 44: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

` 1 Q

^

^

vt0C.mU

C U)

^

®^

^ xw

yL

^

Q

^ t

EeoZ

i.^

n ,0

M tN '

•'^sd

`$h °a•_ ^,

M

O f

Q

LO

ca O

N ^M^

ItP P

N Nc? ®

lC) CD

F^

Fr^®Z

ce)

r z®

O

w

^ U

^

i

wz

^z0U.WJJwm ®

M ^

ci p

O Zm ®

®

CL ^

00U^

wZ^U.

0

_0

w

J

N

^ oc^U? in

Q# o' ° o' o00 ` j y:^o q o

^

M M N

OO:6j . P. po

N N

O o°0 0 0 0 0 0ai ri M oo a)P P r.^ln tL? p O N

ma CGN l'^

31,

m ^ w ® o ^

^ w a

^5 f }

4 4

^ M 'gt IA 'V' u7 tC> tf5r P > r P r #^. P 4^

N N 10 CeSi N N t'OV N }N Nr M :'.. ^ C7 ^ ^ - O M O

izz N M+ N N (O ^ CD 0 (

220 sl) C\O }

r r

N

^ N

r O(D ra ODQ CD

o ZCLcaL) _

Mce)r ®

UJJ

z0J_

in

FwwofF-^

z0^

®Q

^ co

r^ N

^

X© Zm >

o O0. ^

c.iz

(6w^a0

00w

^^w Cfl

Z Lo

d^w^HwJ

C'?O Cp

CD Mcr

to _

X o

m ^

U^

®^ Oz o0 Lo

^ OO N

r.

as Y

Z

Cl) U

UJJ

^

ta

w

a tn

ww M

^

w O

u^ ww 0'ti U)0

0-

wcDzQZUxLUU)Ofw

LJ.

Hcw

O Page 30^ to

Page 45: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

>b

^

U

H

O

oJ m

0

r.LX

W

PI)

^

tt

g^

^.?

000uiN

00O

N

IT® oN N0)

N

Lr)Oco

Q 0

Q Z

_

M U)OD Q

V

Z

0®U

° Z

E 0

Z zU^sZ

1F W 3: o° LCC")

°

w LLJ

L1Jw

i ^q-; o 0

ti 0N <=LO (D

^

^

^

E0U

a 04

^O =

I- O

O

X L)Om ZW

CL V/

Uz

Cd

U-W

0

O^^

0°O;

r," ` rS er . o^r Lo ^s C.0t ^ c^a

^ \lr

0°o O° o O° °O ®r-: cri co

° M'-

;

> LU LU^ W / > >cc) ^ ^.. Q ^.. 0 0 ®

W w S °1. w cn

m

in U U. d~i. LL

Ul) -t Ln = ^ Ln V- Lt) T LC)" r r ; r r : r r P P

N N 0 N N N N N O °N NOQ O C+") O 0 00 ®r EM N M M ^ N M - to

- CCO

G za Lo co

i O

Q t[)

0^ o

>:

^ W

0- O

# (^Q= W

td'300

N ®

CUz

(/3

W

w

m ZZ,

nN

LU N

~ CVDO ^^

W m

Q

U) Z

NC,j Wcc C)

Cl^J

J

LUWLL

Z0mmofL.UD °JC13 U^')

00Cc LO

®N }

Q> Q^

M

X O0 C)m W

ry

LL LL

Caz

^

LLxLUELO® °V vLn

®^

«sLO

M 0N ej.

M >X ®® C)Cp W

Oq

LL LL

Uz

^

C^W^^LU?0UW^

^Lo®Lo

asOM

O o

CO^

M '7

^^..^O,°O

[d7C`^9

q

Jz

^0U)

^

U-

^LUoPage 31

= l^

Page 46: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

rr

iJ

^

0F

^

fl.R

^

^ vs

O

J tn

Ga ®

UY XW

0 0

cs { ^M MO

r

rl^>

e^ O O O O

o O°_ o ® or-- O c*3 USrnM ^ N

z^ y` r

z

ln

N N

6) O

^

Or Oco

u,L.uF- 't

® O

X ZW

(A <

^ OQ 2

dUz

_ CDZ

^ HZ ^C <

^Q <LO

t U)

O O

ON t')

U') C®

^

^

fa

^ N

Nd t^

ao ^c',)

fl

ZO

[L U

Uz

Y

0z^

W^^ NLLJ

z0

Q ...

^ ^ <LLz

UJU Y = ^

U U QL' ^ 0

M er^ r rO O

N Oa \ C`9; O) Q)

O C^?

OO tJ

-j ^^ Q

N Ct

UZ

tLt>

wQ00ULU^_Z

Oa-

H LO

0 # O OO O 0,

N MCS) !.O-N O

U^

CN O

f +^^ tt

^ ^•^

z co ^• ^Q LL Z

z D I et

Q F-Qy ^ ; ^ J

cn Z ZZ^

d' x!•r r

N N

MN

F.^

Z

00

a0 =m ®M C6

® o=m a

4

Uz

H

du!^

F" r

^ tt^3

,It LC)

O OsN C4

^

0lx

z0® NZ NW ^

QZ =J ®W ^

z

w

M Wn.6 U

UZ

^

^

U-

^^

J_

~ N

M c!-T r

N N

N O

^

Mr O

^ LO

07

®

r LL!r `-y

^^ Z

0 Z>m H

L 31^

UZ

>

W^00UuJC7

._ Q

^ NO

2 to

O \-\

, ^.,....d

OOO^

0^7

U

JU-

^

N

Page 32

Page 47: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

ftC

^

^

^ftfCLtQ^

tA

O t

v =

J

ft^

^ x

Nl .

C

C^Q Z

y Q

€m O2 U)

ItC w

O ` p O^ S O fa p'. p: Q;

CD m LO t T` Cfl ^•; r

Cli ^^ ^ O O

d T sM "q^, N f , .

VC{'ii '^"! .'"r^ d ^1•"" - ^`'°^

^ ^ ^ o o 0 0ua ^ ° ° CD ci

ce) ^. C04'1M N tO

tl- • ^w

ZZ O Z €

0 W

(7Z 3 C7 ' Z Zi- Z w O >

> ^» U) } O® d Q Q } ^F- ^ tL a_

^ ? # A. i ^

LO Lo et u> et tr v ana O a ® :r T °: T T . T T ^

N aN N N N 'N j O 0 O #NCo O . ^. s ^ N . " N N ,. ^0 N

CJ C17 ^N L^9 ^^j ^ ^ O 4 r^- "ta r

47 ED l t'n M CO j r. il^j M Mi T

z0

JJn a

M

C5 =

O

OF

Z

? O. U

N

917Lf)

F!)pp

N ce)

Q ^

ON 0

^ pX ^

cio

^ 9

EL 0C-)

dz

^ aC)N

Q ^^'9

w

U0

^ co00

Nr 2

o Oa d

O0

O0 ®

OUOz

Jwzzw2LiJ °n

A

oo0 M

2

w O

Z

UJ= J

O

W V3W

cav

^

z

C_}

w2U06z

w ^;2

Z

aaaLO

O

U-)0

z

O U3^

O QLCl w

O zZd Z>

L]w

0

x0^Z

J

0 ^O

f.7 te

C%jQ Ln

CL _

_j O

W Z

N Z

N

'rs 't1r T

N C11eN

NT T

t

OCl)

L1 LO® _

h UjCl)Z

>ZWw

OQNcoLI)

' ^.

r^-

(V

U

O w

z xs^O Z

w O0 m^ ® J Page 33^ w^,r Y si

Page 48: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

^

C^^^^

a.^+

Fa

RQ

V

U)4)

0

LJ „m

d

^ xW

"^.....^

® ^ ^ Q

a a c,^ o0 0 0 0

ui c•iM P N

LL

^ ^W

^ W Y z

C7 (L J ^

I-T U)T r

0 O

CQ7 ON ch

LC) CD

1..6

W(n MZ® ^

2

Q 0co

00r- QN

^ X Z0

a LLI

L)Z

^WU>

W® u^

trta l<^ Z

^ J r0LO

® O ; CDM OC)

.. ^ ^ pr ^+^ r

S # ^

O Q

o ; o

^ ^cy ®

P r

CN

N MlC9 C^C

M/

Z

I.L

0Z

CY)Cl)

^

0^I3 Q

N Z

Xo

oa

m W

® J

EL U

0C.)^J

^U)

^

z

J M0 0

^ ^

zC? jN

W

It LnT P

® N

N M°U7 t14

Wz

r

z0LLILlJJ

W CNfA® M

C`') 0

0o

0.00Ut!JofW

LL0_0J

zw C)U S

®

WJ.cDF-

r . P

0 CO

co ®

M®Cf)

30Cl)

P C

") 0f

®^Jz

c^^2

LLJ0^W2 -,tW= n'

O 0p pO ^ ® ....J..O) r

N ^ ;.lC) ffs 0) ^.

0

Q cz

LO 0') ON)

#•^ l^ ^ 4•^

fQ

^

W W CL {

r> d ^ v LnP r P rC,

CD o oCG O N N0) ®^ co

^Z =

^ ®Q W

^ J

Z >

J zr IV

Uz

W^zWv

IL

Z

U) ir p°)aLL^

1.L

W pZ ^o(3) qa}t+.

P ®

® ®^C3 0-

O

0.. Z

cizvi

LL

mzQ®_ ^

Page 34

coN

Page 49: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

^^

R

^

V(Q

d^

^

= NCD

^ c

^

®wa ^

CL

^ xw

^

V

Q

Ec ez

° C e

i F

^ o p

o O ®

P cc ^

0 0o p0 0 ;

o' ^

SL1

r o Op co

u^Q

< LUC7 o

m ^r aP lC) ^ Lt^P P _

N N o © o oN !Z^! !Z^l N

N ® C3 o ap otp M Mco (0

r^z

Z> p)

ce)

NP /'^

WVP

tV J

XO >in

®

L S

UZ

C!)

W

L-n

C,^ Y N

^ _J co

®

h

0 ®

ci W

f1. U

UZ

QWwLLct5z

Z

LL, 0^ m

0er

a

0

rl-00 co

N ^N =

P, O'ITLL) ®

m ^j

®

^ fl

Uz

S^

LLtYW

®0

(D

®; oJ ®°o

rn° nc') = a7 ap

'.,'J Cl, CJ C-1 o .

MI

O

4`I Op

r i

z z = ^Ct ; ® W = W LUJ ^ z ' z

a, < <

o

a

tR3P P

o a

'C? OiN =3U') co

cn

t6

N

^ ^C6

N =M O

0CQ Z

O ^

W

Uz

^z

.a.!

WUW 00W P

CY)

M Ri'P P

N N

CN 0

-0RS LC)

LL LO

A ^

o ®0

j

uO

N aQ

UZ

LU^N

Ll!d00UWF-Z

5CL

^ co

0)N

Page 35

Page 50: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

v

O

V

0^

C,tC(f

O t

^ s

J

W

uw, ^

^ XW

N^

V

4

ba .,

000

vwr)

iLl

>2^

i Q

,It Lo

O 0

t^ 0N M_

^ (0

F-ww oF- ce)

z 2< 0

W

W

S' 2

¢

Uz

` Q

^ W

>tC C? 2 O^ 0. Q c`n.n

000co

t+'3 '

0 ON N

OOOLl9

0

Ul)uz

z

p(c Jt1)

®

0cC1 W

U Zza

aW

0

0Uz

JJ

C^ N0

U `nco

O;0 0 00

0w LO o

F

(l

o° 5® a o° o° °o

0 0^ ^ ri ^ cr

"cn' ^ vT 's

3

W

j

ui

mItw

U x a

J M ^'! T l^^ ^

c`V O

r a)

{

Cl)M

a 'C)MM

r- O^ a

r U-aCI}

(^4 z apX Q

m

^ W

O Uzw>

LLia.00ULL!(>

w Q2 e

^ 0r TO 0

{ 4 ^

^

Hz0x^F-^w^ mr M

X ®

m Q

^ 0

U.z

^0lx^^wz o

w oY t^o

w

a ^

0

z JJ U

W B U =

! r r

N cj

00 0

z0^

lAJLLL-Wn ^

00® VM =

®

Q ^®m a

® Za 9

Uz

^Ja.ILDUi06z

Ca

of00 N

^ ^

o ? a oT°^o,P s.

d' ay ^

O p0 0

C:',^ o

C\1

a

J WJ ®. ,i

WLU

® € a

Q TT

O O

^) O

0Cf)

NN

U)^

^n d

x WQ U-f11 it

o Wwa: a

Uz

LLiU_>Q.'W^^

U-Lu 0

-iLU

ll.

W rn0 w °a a CD

Page 36

Page 51: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

^

^ \

^/

^0

o°O9^ #NCo

®

O O C^

^ ^ ^N P

^` %.,

® ° o °oy' ` o o C! o

^ c N V ^N^, . M . IXJ tfl 7'- I-

0O

ON

;r'°'

tr-

000^N

0 o^L^00 t O

O O. . ^^^'•..- f

'• , :^

0® o

oo a)tCJ h

,15

W

Y

0

d ®Q

^ xW

Ict tt)

O OCV N

^ M

^5 ^

^u^

w

¢

NN

LONx 2

4) O ®^. m Z

LLJw Y

J

F

O W

4) w

~Rz LLO^

Q^

z

XwJQ

'1 LO b th 'd' tO

N N ® tV NO Ne0 ^® O^ M O

44 : 4^9 t^0

O

J r

cn

wz 0

w Z

m w

<

Uz

Wi wZ

W Ma ^

^¢ LC)0W

a

w o0Q ¢f3^^ Q

z

LIJLLJ

Q

O ^

N

c.3zJQU_

WaU

06

z^^

^LU

Q

cn

m ^

LOP-MA

Z

zO O

O a

(LQ6U0z

JHU)W>

O_ ^

Q ^ ^ QZ a

H Z

o O

ao 0%^ M 3

^ f

Z coO ^

(D _o

z, 3:

^wZ

Uz

Z_

Q'^^

46

aWww-jw

w °'^

LLJ

LLJ L^ °*mV ^.

A `^ R ^

Z C,7

d' U'7 d" t[3

N N ',OV N

^ OM M

M M . C^D S^'O

i j

com Nr

° ^F O^ Q

Z ^^ QO Q

gpt- Z

C^^^

wZJ ^w

^LLIix a.

Mrn(L LL u) ^

LOWW o^p^ Lo

U) _

^ ®QW et

dCim m

c-v C9

UZ

0

Q^Lt)JliJ

m -page 3?ca ^

Page 52: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

^

U

^

U

0H

^L3mCL4CV

^

U ^

a)4.0

c^ ®g1

^ kW

y t

^ i

°p C

Q ^

0. O p^ ^ L ®p .r. ®

p

O N 3 (GC4 ^co ..,

^ '- o ^ Q pp o

w OB N.

t^"^ ..a ? `^ aa. ''3+ ay "^

OLL Z m q Q2 s e^ ^ >

^ Z ( Q <t> LLI F-

- : ^^ ^ ^ ^ an -^ ua b LnoN o o io n 'o cr3 0 0 'r^ o oN r O

cliIN V U ^ t^ M

f E !

ao

^ IO

O) d

Z<

^^

T

zJO O() 00Z_J

LI.J O

rn

tY} (>

Uz

^DC.^L!JQ_W20^U)0zZ

^Z ®^^

^

zQ

LLtp y^N jr ^

^

0

x 0m Q

O QJd Y

Uz

^

®Ll.lWLL

^}Ja.iLDi^wJ ^

=p^

^h^

Q XQ 0

¢p

N 0r

®UzQ

(,70.To

zirLUF°^W

2

flZz ^o

E'-'^

0

(J3

O ^N d

^cN 0

0 ^m

o

a o

Uz

0UZQCrC3^0i1JLULt.

^

Q N

o ^

w° W^ iL

!Lla ^Z o

Z<

^

o p

ao p°Mr

^

ti^noct)

0

0qza

Uz

^J0.iL^^06zQiY^

^00 00Z<0-^

O S p r^

® p

^ 3cn m $

o° ®Q p^ 06

0) M

Q^ U0

Q ^

U'p o

{ ao 0ce)

^ po NC\j

N U)

Z ^

M U

cM

^

UJJ

Z_

C9

^ ^ Page 38

Page 53: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

A

U

^

^

^S

0 ^

Qi

4)=N X

.4 W

Y/

Nd

00C^LC)t^

W

J

r ` ^

O

1C?T P

0 0

cr} ^

Lo C10

^Z

ui

00

OV W^

JD>O~O

v^J

_d W

~ LU

E 3:^ Z

Z ®O

F- co

00 00; o0o< o 0u> ;kn : r rn^{ a^ ®

®. ^ ^

ff ®

^ W

LL

LU zCn

.:'

f

C> ®N N

r c ^r}M C': N

on.. ^

4^.

^ ^^ , .J Q2

Y/ o

T ` y ®x Z

r

r-L chco Q

0 Uc^ za'

6

WZ

Gl c f 0`-; 0^ ^

zv {^ ^, , ^ N

0

C o0n LO N c$Nc- T , jy CN

o ca ; o ; oQ QCi g^ ifl NT 4 T N NUJ aM

^. `

LLI

O `r ^3 Z ® ;;4°^ ... Z

0 C/3 +QZ

Y V £

^ tCS m 'tt

0 0 0 0N N

NN

O O O

CD O) OS

coco^ ^W

j OO ::fix W

C/)U)

o^ O

Zd2O0z

t/^ U

a^ °a Q

(iz^JiL^LDU)

qWWlL

z

N^^

'IT Lo

a CDN N

y'd T

4 M

ce)

xW

U0

U o

^ 00CO 'tN

O ^00 Q

Oflm

O ^a ^

OU

^zJJ_

JWZzW

WaM

ce) IttT Ta ®N N

N M

0)

F"'

Z ^O CO

^ O

C\l W

^

WCA

O°^ d

Uz

0

OU

_Z

(h J

a o NPage 39

; ^..:

^

^

Ln

^NCO

Jt T

X :Dj m Q

O

^ w

Page 54: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

.

ma0

^

0H

=aV

C 0)O (D

^ C

J m

4)

tl) xW

0 OCO^j ; ® o d0 d s ® s ®

O i p r pM

Rf C.0 N p r r aN 0® M

{ \3l _

17-

° a ° 0 C) ® } ® Q^ ^ a ° ® ® ^ CDrn (0

o N N o C )N Co

s a r S s

a ^ ^ . ^^^q '^,.. f '•a.+.^.°M "„^ v^f ^'a J ^ ^• ^

z 4^' py

LLJ VT) t. Vi

9', W

Z LLI ® OL Q

^ z^ m

M s_t M ^ e7 ct ` M ^ M M ^tO O r r ^ ^ r s- ^ r r ^ r r r E.\! N ® O 0 CD C) ®

iN 2!! N N N N N !Zl N Q N^^''M N M N p N ^O S N

^ O N O ^N_ ®T 69 `r 1 `"O -^ 0) 0) ` O^ CA ^ C7^ S9 r

F S ^

a fr)

o0

^ ^

W =0

cn Wq

V °° J

Q ^ U

^Uz

G <

Gi ZE W4p WZ Ir

•^;^ iJJ h

MU)

z w co U')a C) Q. .. ^ M Mr. M ce)Z o 1- ^ ® m

N 0 p Q ®^^ V) ^ CD ^ o o r. ^ >:

O N ,It Cfl tl^ ^ ®

LLI o l3 ^ ^ € t^ 2 T^ _^CV J °o Z^ t`y O co Z l.tl Z

^:^ ® Z 0 d X X^ l¢ao m ® U cu d 0 0 xO ^ ^ U m ^ ^ W

O ® ^ ^r ® J ¢ Q W ef C'

LL cC^ U ^ EL co Q^ lS 1^ :)

0z

U)

w

LL}W

Y rU

J ^

w>

w

000wt1)

mz U*)

^ P

UJJ

z

Wo^

ZU^^Q

J

^

Di rn

0

JW

{) ^

W ®Z ^ o

^ m .^^^

^z

L1J>

HQ

wILQ00WC^

oW

M P^+

Uz

^®LUI11LL2

Q

Nr Page 40

Page 55: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

Z' o °, o€oY C) C) °^•tL^ . 06 tf3 °CV

CL ° ° M

U ; Nf o

^^

V

C ^O sy c

e.° `^ m

La

Qfl) k

LLI

U) .

L {

Q C

-IS ^° °0 ® Q ^^

It co N (M

C"a LO

N A

^ .,^ ,s °.. ^ J i ? ^'+ ^ ^;^••:, ^°^

^^r> LL!Ls3 Q U ,^.,., -...

Z O LLI J W

Q I--

i

^ # }

' x 6

T T 'xr T T T r r r r ^.T' TO 0 O O O ON O i^ N ^ ^ N N C_°V N (°V N N

C'4 ° G^D ® 04 O d^ ^ N O

'3) O} j O> O) tG + U^D ^ ^ ^ (Y)

_ O

^ z

E

Z

Z fDCDp-

^z C"''Ln

^H ^

uj sOr-('? J

h W

O W

O LuCl. z

UZ

0

WJW

-JWOLLI

lx

^: o

WZ

'° cs>cu NQ N

Z

^ U

M

UJJ

Z_

O

H ^W N

CL

F-(1)

W

^ ^

N d

cq 0

°

X UO ^m Z)

O Wn. ^

0wJ_HZ

UZC/)

W <

U C^J0m Q

w JCL'W ti

itW

0

U ®

^ coOD ^N

co ®0c0 ^

O 2m OF-o ^

CL 0LL

Oc)^Z

J

JWzzLU2E

LL!^ Nt

^

U

t/)

^ ^

us

® ^(o Z

O L.L

a ^_-

Uz

a0

0O

fJ}

W

CL'

U-

z

LL TLL

P

o ^^

°°fl^^

zO

^LUm

CL

M ^

r T0 C)

N OM

m

tt7cy1

^

O OaCC ^

O

t!a W

W>X

Y Z

t[y WS

z

Z_

^ C]WWcn

J

WU-

w^ LU

JliJ ^ h

V) m h

Page 41

Page 56: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

®

V

0

^

vt^Q^U

C ^O .rr

V

...^ m

G7 x

4 c

CuFq

cG q

^ C. ^ a

R

.^

, ., O •" _ 0 ®o,cli

co • 0)M C'e) O #r) LCy

#, .^.,^.3

O 4 ^t r

o ^® o° o o o O °® O O O O O O g

r>

® ^ d- N cMV r`DS w ay a^

M e+i cv h

z

Wz Us w J

n (L

d' C7' :'^d c1' i M" ^• FP P P P ' P P^ P £ r rO 0 O O O 0 O O O 0^ Q ^. NN ? N N

,^ M ^ M i eV- <) Q) OO^ ( O C) ^ 6^) O) 4.` M C`o

^ ^ .

# ^' e

CL)OO^

LOLO

z2

0 ^O JqO

q w

Z

coOU')n

OeO

^

m0)

CY)

0tf5M Z

^

® 0

0UOf0

¢

w

w^

w

Li.w U'

0 CMlp

A^T =

O O

1 C6

QN

Qz

u_i^

¢

wEL00UwHZ_O^ ^

F- °

O^

'gr

^

LC)

0

x

LLJ

a

UJJ

tl)

w

F- d OU) U rtO-

d-N04

cr

P ^

O0)

lfSlf7 Q

X w

[T] ^

® wa ®

Uz

Lu

^

w(f)

u_

JLUL^.

ww

o

ww

zIL)J^

L d

^,.

} P P

0 ON `d^ Om

';^? O}

^u.Iw^^u7z0

W

a- ®^ w

w Q

¢

(3z

^J(LaDU)000wwLL

F^-

® c,)= OU

Page 42

0C?

Page 57: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

Q

c^

0

t!

a^

C NC t

v ^

J m

d

XLu

^

E

8 a ^

° ° Q 0C. p Cy

cn ^ ^ riNcp

®C>

y.^ ® R

® o °o o°o ® y o

N ^' v^° rn ea u^M. # Cf3 c- r M 5

t^ ^3 ti^ i:s C\

N w

Z NLU

Q Q #< Q L)f!) r cII ...^ _ ® E' <

^ w U 0 Q ^a? Z U? w m v) CL

st> et at) tt U') c') zt M Nr rM ^Y

N ® 6 0 OO C) N N N N N 0 0 OO N NN N

aj

co {^ s Qo

t!'NN

•-

^ ^r ^

ui O^n Q

X wO"'m x

cj w

a o

Uz

wU

^wC/?^

U-

i-Jw

^ U-

w^

w o

d17

Z

O ®r>N

^ ca

X J

0m ^

d

Uz

Z0N

^

U) z

4 z

v dj p Q

H Q ^

fl)

z0

cn C.0

J o

t^ ^

^on

O wm FL

O zCL U

bz

aO0U®

zQ Ul)

Q n

fh

Q

^Oo C00

ra

Nx

O

m

O J

n. m

Uz

(iz0U)

1.6

wCD

w ®

z

N

tA

C ^

^ ^CO

rCOi O

00 wP- WN

Om <

(D

wu>

w^

LL

L.L

Y C)

LU

zw<

Z Ct)O

Ow

^ ^^ c)^j Z^ ar J

!1

J

^J

a

U)

®LLI

Z ^O ^

w 0°oo

Page 43

titYJ

Page 58: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

cR

ta

0^

^mCL

t.?

U)O^ C

J

Ci ®

U) a(2 Lu

Y 1 e^

V

c

O '

® ®OC)

^ zv Q

LL

^ x0LL. z

m

O O^ r rO G7`V

_N Q pp pN

O

^

0

0

^^zW0®

0^{

CJ

2D

2UJ

d ^ jE z

O¢Z w

0

cat^«,

OM

o x®

°

M -9

rJ

^

^J

w

^

^

O ®N

N O

O ^

ODl[)MM

20

dJwLLCDz

yNVJ

W

;4:

V

z

W>^-

LLfa-p0Udu

¢

W= o

4 ^

C)Q,• Q;. ^ s O k ^ ^^.• C, ^ nO

O N o0r r Mr 47

, ` -- ^ ^ , ^•.0 ® p ® .....^ O

r, ni ri er ^ ^co M

N Too MM ^. ^

r.r. ^ R.In p•,, ^ s

CtLLI

Op > Z

< ^ < LLI

Mfr- r

04N C)r M^ &7)

O

Q O® M

Of ^T

Z xO p

Z JZ J

^ >

0 >-0 X0 <N 2

C;z

^U

®0Ofa

4

^

tO C)N Nr C)

6'a O)

0)

M1

.-:

O OO O^ M

N =

Or Q

0 O

<{.l

UJJ

LLi

w

z o

N N

3 r M`•^ m

lC)r

O ON â

3 d m

S 00M

W CO^l > d.

m

coz

p

X -^ pO.ry ^ cr^ ^•.• w O

N °J

LL. J T VJ

pJ.J

^Cl)Li

O c_a

W

0_ I

w OZa 3 w

W ° z Page 44° ;> mz ^ oo

Page 59: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

w

^ie

U

iC

Q^

t0U

O

v ^

;

M to^ Q

^

^ ^

w

^^`

^► <

« Q^ ,CE c^ UZ

•,^ou

0 oQ

K'^ ^ 0N

r-4

0 00

® o0) c.ycv ^N

w.! = O

tl)ui

>

M "T _M "t •S u7

N N Q ® N TN N!>...,, N O 04 O` t 7 O

M N MC) W C3 CO

(D

9)w

65

C7 cr coM LO Z Lo

W Nt0 N^ 3: ® CIA 00

O °0 4)

x ^ (1) ^ ^ ®si p ® x

] Q) m zo °z

V r > ti U

JJ

r

A W

00

t3z

z

LY

cl:WX2 ccw °z o

()z

^

®z

LL1

Liia2 co

°. ® °o® cTv ^ < ^..._.. a

Lr) (L)

tNAc,^ ^ . ^ ^ ^^..+ ^. • _ ^ .s°

^^'^

.°^

:1:;`

r;

Z i `=3^ w

x ^,a F-

U gCkf Ofw a.w it

Z p z zJ 'N. Z O ^ F,+ Z

w O C}

a M r

Q 2^1N OT M

^

zM0

< co00

z =O

_O

O zN

oa

LUm

®C.

^zQa2Oc^®

00LLL!1z

J

LU

a «,

M ^^ T T

N N

r C^

O) ®)

^

cn

Lli

z

LV ^N ^cot!)

r,:

x O0

O Oti 0cn

dUwt}ze^taxCLJ

D0W^HO LO

^

o

oo

M

N N

NM

}

®

u-i

00 CN

W00

D 00

LL1 O

¢ ~tn LULoo

z

cazt^

Ir

^L.L

t?_WJ

Oea ce

Page 45

0)

M

Page 60: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

v

^

0^

^ti^^R

{.^

O =

0-i m

ar

W X2 W

0°o_0o=N

^.000

<o+e

a,'+

Z

{

M b N Cr)t-- r

C) 0 1 b ®

r a(Y) N M(M C7) r,p m

Z MLLJ MOD

® _xW o

^ W ^^ 8

L =°^ O9

Q N 0

C)z

-W`y W

C/3rp Z

z ¢

!9 W r

W

0

0xz0

^Z

i'3

LO^ ch

N =k O O

CO WU) Jr "y

xO ^m Y

0 Q

CL C)

}Z

EL20U^WWU)Wr/

Z

W W^//yy J

g O

U) ^

oCq

LO

a ®a j O f

0t'. cv

I ?

C3

r7(S 0

N 0r M

O} ff)

0co

")

cr

Q ®U)

O Wh^ >

WQ1 m

Uz

F--

LLI

d

t1LU

^O 2 wF- W

WZ J

(/1 Wa^ Q^ m O'D

0

o `

^ W

^ . ^C`

^

U)

M ^t ;M .te° r ' r

ON N }N N

r M P O^ Q) 7 ®S 6)

^

JJ_

O ^

M^

M =

0.C) O

Om ^

C)z

^W

U0^

Q

^OU)

W ®sZ <

O

Q C^0

h^N

Q ^

O ^O

W

^ CQ

WO^

UZ

^WOzWJm

^0

O ^U oo

o ' °Oua cs^ ' Ln

• ,

o° oo ^, es+ri

M ^ c^aN

v^ z

t^ z WQ F-

^ ^

M !fr r;O 0N N

f3d 6)

d LL)

O ®

N eo')

C) M

®

®

Of

OfWCO

0m

00oo toM ^.

Oi =

t® 0X ZOm

®

O -j

OZ

LLIU^

Wr/)

QWWLLwWmLYWU co

U)

^

M

4

^ 0

M W

^ J>

X^ W

O^ Q

UZ

LL!U>

W^

UQ^W

_ ^Page 46

Page 61: IN THE SUPREME COURT OF OHIO Metal grain bins do not meet the definition of real property set forth in R.C. 5701.02. R.C. 5701.02 defines "real property" as "all buildings, structures,

^

Q•^V

^

^

z ritoi^.

dl!

O g

^.1 m

d

C9 ^

^ X^ W

o' o

Nco Cyy

0

fia rS ^ J

w' 0 . 4

0 o a o 00 0 0 0 00 0 0 0 0^ r ri ^^ C ^ Q c NV ^ vP P P

S y

04

N mof

^ O

N 0r M

3) C7)

t i1)P P

o CsN NCr

M

z

O <

=

U I.Qi Z

1 ^ ..

__^^''!\\`..^

U)ZJLLLL

P^ Mr t'S

N

X

om

O LtC.

Ci

^ U. ^

ZR4 0Z _j

W^ a = ®

• uj +n

^

crLU

U0^U

co°pN

O 0oD Q

X Ofa oCO

O

C^ 0

0U

^ZJ

Jit1zzltJmW

^coPage 47