2006 Ohio Revised Code - 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• · · · [5709.23.1] 5709.231.[Repealed]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.

• 5709.30-5709.37 Repealed.

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.

• 5709.44. Foreign trade zone exemption.

Energy Conversion and Thermal Efficiency Facilities.

• 5709.45-5709.52 Repealed.
• 5709.53. Exemption of solar, wind or hydrothermal energy system.

Grape Products.

• 5709.55. Grape products exemption.

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.

• 5709.71. Exemption of port authority property leased to railroad; payments.

Library Technology.

• 5709.72. Library technology development exemption.

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.

• 5709.76. Exemption for public obligations 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.