Opinion
No. 40463
Decided March 15, 1967.
Taxation — Exemptions — Section 5709.20 et seq., Revised Code — Air pollution control facility — Smokestack does not qualify for tax exemption, when.
APPEAL from the Board of Tax Appeals.
The appellant, The Mead Corporation, a manufacturer of paper, encountered an air pollution problem in its manufacturing operations in Chillicothe, Ohio. To combat this problem and reduce or eliminate air pollution, appellant constructed a 475-foot smokestack or chimney, at a cost of $750,000.
Appellant filed with the Tax Commissioner an application for an air pollution control certificate, under authority of Section 5709.21, Revised Code. The commissioner found that the facility (smokestack) does not fulfill the statutory requirements of an air pollution control facility, and denied the application. The Board of Tax Appeals affirmed the order of the commissioner.
An appeal from the decision of the Board of Tax Appeals brings the cause to this court for review.
Messrs. Smith Schnacke, Mr. Howard N. Thiele, Jr., Messrs. Dargusch Day and Mr. Carlton S. Dargusch, Jr., for appellant.
Mr. William B. Saxbe, attorney general, and Mr. Edgar L. Lindley, for appellee.
The operative facts in the instant case are substantially the same as those in the case of Ohio Ferro-Alloys Corp. v. Donahue, Tax Commr., 7 Ohio St.2d 29. The decision of the Board of Tax Appeals is affirmed on authority of that case.
Decision affirmed.
TAFT, C.J., ZIMMERMAN, MATTHIAS, O'NEILL, HERBERT, KERNS and BROWN, JJ., concur.
KERNS, J., of the Second Appellate District, sitting for SCHNEIDER, J.