
    Ohio Farmers Grain Corp., Appellant, v. Board of Revision of Wood County, Appellee.
    [Cite as Ohio Farmers Grain Corp. v. Bd. of Revision (1976), 45 Ohio St. 2d 85.]
    (No. 75-504
    Decided February 11, 1976.)
    
      Mr. James D. Guernsey, for appellant.
    
      Mr. Warren J. Lots, for appellee.
   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.  