2006 Ohio Revised Code - 5709.14. Exemption of graveyards.
§ 5709.14. Exemption of graveyards.
Lands used exclusively as graveyards, or grounds for burying the dead, except such as are held by a person, company, or corporation with a view to profit, or for the purpose of speculating in the sale thereof, shall be exempt from taxation.
HISTORY: RS § 2732; S&S 761; S&C 1440; 61 v 39, § 3; 88 v 95; 91 v 393, 216; 99 v 449; GC § 5350; Bureau of Code Revision. Eff 10-1-53.
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