Ohio Court of Appeals December 21, 1977, CA-4681 (Kermit Chapman & Sons, Inc. v. Lindley)

Dowd, J.

This appeal presents the issue of whether certain personal property of the appellant comes within the R. C. 5701.08 (B) agricultural exception to R. C. 5709.01, so as to exempt it from the imposition of personal property tax.

The appellant raises vegetables in the Hartville area (famous for its black muckland) on over 200 acres. The vegetables include leaf lettuce, radishes and onions.