OPINION — AG — KEY WORDS: MUNICIPAL CORPORATION, ANNEXES LAND ADJACENT, UNPLATTED, GRAZING, NOT BEING USED FOR HOMESTEAD PURPOSES, TAXABLE, UNDER CITY OR MUNICIPAL TAX LAWS CITE: 11 Ohio St. 1965 Supp., 481 [11-481], 11 Ohio St. 1961 481 [11-481], ARTICLE X, SECTION 6, ARTICLE V, SECTION 50, 11 Ohio St. 1961 401 [11-401], OPINION NO. 64-360, OPINION NO. 63-499 (CHARLES NESBITT)