OPINION — AG — THE TAX EXEMPTIONS SET OUT IN 11 Ohio St. 1963 Supp., 481 [11-481], ARE APPLICABLE TO THE 1963 AD VALOREM TAX YEAR, AND SHOULD BE CONSIDERED VALID UNLESS AND UNTIL A PROPER COURT RULES OTHERWISE. CITE: OPINION NO. 63-499, OPINION NO. 63-523 (HARVEY CODY) ** SEE: OPINION NO. 70-161 (1970) **