An Ohio manufacturer of hardwood lumber was granted an exemption for saw sharpening equipment because it was considered to remanufacture useable blades from old dull blades. Because the machinery was necessary for the functioning of the machinery that completed the process of making timber into saleable lumber, it too was included in the manufacturing exemption. However, a silo used to store sawdust, stone and gravel purchased for the mill yard and concrete used for ramps and flooring were not exempt because they did not contribute directly to the production of the lumber and were not custom-designed but are considered common land and real property improvements. (Haessly Hardwood Lumber Co. v. Zaino, Tax Commissioner, Ohio Board of Tax Appeals, September, 20, 2002)