2006 Ohio Revised Code - 3309.66. Exemptions from taxes and actions by creditors; nonassignability.

§ 3309.66. Exemptions from taxes and actions by creditors; nonassignability.
 

The right of an individual to a pension, an annuity, or a retirement allowance itself, the right of an individual to any optional benefit, any other right accrued or accruing to any individual under this chapter, the various funds created by section 3309.60 of the Revised Code, and all moneys, investments, and income from moneys and investments are exempt from any state tax, except the tax imposed by section 5747.02 of the Revised Code, and are exempt from any county, municipal, or other local tax, except taxes imposed pursuant to section 5748.02 or 5748.08 of the Revised Code, and, except as provided in sections 3105.171 [3105.17.1], 3105.65, 3115.32, 3119.80, 3119.81, 3121.02, 3121.03, 3123.06, and 3309.67 of the Revised Code, shall not be subject to execution, garnishment, attachment, the operation of bankruptcy or insolvency laws, or any other process of law whatsoever, and shall be unassignable except as specifically provided in this chapter andÅ or sections 3105.171 [3105.17.1], 3105.65, and 3115.32[,] 3119.80, 3119.81, 3121.02, 3121.03, 3123.06 of the Revised Code. 
 

HISTORY: GC § 7896-128; 117 v 122(145), § 65; Bureau of Code Revision, 10-1-53; 126 v 1047(1094) (Eff 6-29-55); 132 v S 326 (Eff 7-1-68); 134 v S 464 (Eff 10-16-72); 140 v H 265 (Eff 9-20-84); 141 v H 509 (Eff 12-1-86); 144 v H 104 (Eff 11-1-91); 144 v S 10 (Eff 7-15-92); 146 v S 17 (Eff 2-13-97); 148 v S 180 (Eff 3-22-2001); 148 v S 270 (Eff 4-9-2001); 148 v H 535. Eff 1-1-2002.
 

Å The wording is the result of combining SB 180 (148 v  - ), SB 270 (148 v  - ), and HB 535 (148 v  - ). 
 

The effective date is set by section 13(B)(1) of HB 535. 

See § 8 of S.B. 133 following RC § 3309.22.