Ohio 5709. Taxable Property - Exemptions.
- 5709.01. Taxable property entered on general tax list and duplicate.
- 5709.02. Taxable property to be entered on classified tax list and duplicate.
- 5709.03. Fixing situs of certain classes of property within or without this state.
- 5709.04. Exemption of intangible property.
- · · · [5709.04.1] 5709.041.Exemption of certain deposits.
- 5709.05. When former public lands become taxable.
- 5709.06. Valuation, special assessment, and issuance of notes relative to public land under lease renewable forever.
- 5709.07. Exemption of schools, churches, and colleges.
- 5709.08. Exemption of government and public property.
- · · · [5709.08.1] 5709.081.Exemption of certain publicly owned athletic facilities.
- · · · [5709.08.2] 5709.082.Half of municipal income tax revenues from new employees at major league facilities to be distributed in lieu of property taxes.
- 5709.09. Exemption of nature preserves from taxation.
- 5709.10. Exemption of public property.
- 5709.11. Exemption of municipal utility works.
- · · · [5709.11.1] 5709.111.Rural water systems exempt.
- · · · [5709.11.2] 5709.112.Exemption for oil and gas recovery equipment.
- 5709.12. Exemption of property used for charitable or public purposes.
- · · · [5709.12.1] 5709.121.Exclusive charitable or public use, defined.
- 5709.13. Exemption of property used as children's homes.
- 5709.14. Exemption of graveyards.
- 5709.15. Veterans monuments and funds exempt.
- 5709.16. Exemption of monuments and memorials.
- 5709.17. Exemption of certain real and tangible personal property.
- 5709.18. Exemption of prehistoric earthworks or historic buildings.
- 5709.19. Deduction for domestic animals.
Air And/Or Noise Pollution Control Facility.
- 5709.20. Definitions.
- · · · [5709.20.1] 5709.201.Continuing validity of certificates; transfer of pending applications.
- 5709.21. Certification procedure.
- · · · [5709.21.1] 5709.211.Opinion of EPA director or development director to be obtained prior to issuance of certificate.
- · · · [5709.21.2] 5709.212.Application fee.
- 5709.22. Powers and duties of tax commissioner.
- 5709.23. Documents concerning application to be provided to county auditor; notice to taxing authorities.
- · · · [5709.23.1] 5709.231.[Repealed]
- 5709.24. Rules for administration.
- 5709.25. Exemption of pollution control facilities.
- 5709.26. Liability in case of fraud.
- 5709.27. Exemption certificate transfer.
- 5709.28. Exemption for property in agricultural security area.
Coal Conversion Facility.
Municipal Tax Increment Financing.
- 5709.40. Municipal corporation may declare improvement to be for public purpose; tax exemption; approval or disapproval by affected school district.
- 5709.41. Tax exemption for improvements to property conveyed or leased by municipal corporation; approval or disapproval by affected school district.
- · · · [5709.41.1] 5709.411.Exemption for detached improvements; service payments.
- 5709.42. Annual service payments in lieu of taxes.
- 5709.43. Municipal public improvement and urban redevelopment tax increment equivalent funds.
Foreign Trade Zone.
Energy Conversion and Thermal Efficiency Facilities.
Grape Products.
Enterprise Zones.
- 5709.61. Definitions.
- 5709.62. Certain municipal corporations may designate enterprise zones; agreement to provide employment in return for incentives; approval or disapproval by affected school district; programs for students.
- 5709.63. County commissioners may designate enterprise zones; certification; agreement with enterprise; approval or disapproval by affected school district; programs for students.
- · · · [5709.63.1] 5709.631.Agreement prohibited where enterprise expands or relocates operations to another Ohio location, resulting in reduction of operations at any Ohio location, ot discontinues operations under prior agreement; waiver.
- · · · [5709.63.2] 5709.632.Agreement with enterprise which intends to establish or expand operations in or relocate to zone.
- · · · [5709.63.3] 5709.633.Agreement prohibited where enterprise would be relocating from another Ohio location or where enterprise has discontinued operations under prior agreement; waiver.
- 5709.64. Enterprise may apply for tax incentive qualification certificate.
- 5709.65. Tax incentives to which enterprise is entitled.
- 5709.66. Application by eligible enterprise for employee tax credit certificate.
- 5709.67. Duties of directors of development and job and family services and tax commissioner to administer provisions and adopt rules.
- · · · [5709.67.1] 5709.671.Authority to be used to effect net increase or retention of jobs in Ohio./D
- 5709.68. Municipal corporation or county to submit annual report on all agreements in effect; effect of noncompliance; application fee for agreements; reports by tax commissioner.
- 5709.69. Notice to legislative authority of prior location and to director of development where enterprise intends to relocate in Ohio and enter into agreement.
Port Authority Property.
Library Technology.
Township Tax Increment Financing.
- 5709.73. Tax exemption for increase in value of property due to public infrastructure improvements in unincorporated area of township.
- 5709.74. Annual service payments in lieu of taxes.
- 5709.75. Township public improvement tax increment equivalent fund.
Public and Purchase Obligations.
County Public Infrastructure Improvements.
- 5709.77. Definitions.
- 5709.78. Tax exemption for increase in value of property due to county public infrastructure improvements.
- 5709.79. Service payments in lieu of taxes.
- 5709.80. Redevelopment tax equivalent fund.
- 5709.81. Bonds or notes to finance public infrastructure improvement; pledge of service payments.
Adjustments for School Districts.
- 5709.82. School district may be compensated for lost revenues due to property tax exemption.
- 5709.83. Notice to affected school district of proposed tax exemption; board may comment or request meeting.
- · · · [5709.83.1] 5709.831.Owner of exempted improvement may be required to reimburse local taxing authorities; lien.
- · · · [5709.83.2] 5709.832.Policies to ensure exemption recipient practices nondiscriminatory hiring.
Local Railroads.
- 5709.84. Tax exemption for property used in local railroad operations.
- 5709.85. Legislative authority to create tax incentive review council.
- 5709.86. Tax exemption where abandoned school property sold or leased.
Financial Incentives to Undertake Voluntary Cleanup of Contamination.
- 5709.87. Exemption of increase in assessed value of realty.
- 5709.88. Incentives county or municipal corporation may provide to promote employment and improve economic climate.
- · · · [5709.88.1] 5709.881.Contents of local agreements.
- · · · [5709.88.2] 5709.882.Municipal or county report to development director and school districts; application fee.
- · · · [5709.88.3] 5709.883.County or municipal tax incentive review council.
Tax Increment Financing and Related Programs.
- 5709.91. Attachment of liens.
- · · · [5709.91.1] 5709.911.Filing of application for exemption; filing of notice with county recorder.
- · · · [5709.91.2] 5709.912.Rules.
- · · · [5709.91.3] 5709.913.Reimbursement of county taxes after creation of incentive district.
- · · · [5709.91.4] 5709.914.Reimbursement of township taxes.