There is a newer version of the Ohio Revised Code
2011 Ohio Revised Code
Title [53] LIII REAL PROPERTY
Chapter 5311: CONDOMINIUM PROPERTY
5311.11 Each unit is separate parcel for taxation and assessment purposes.
OH Rev Code § 5311.11 What's This?
Each unit of a condominium property and the undivided interest in the common elements appurtenant to it is deemed a separate parcel for all purposes of taxation and assessment of real property, and no other unit or other part of the condominium property shall be charged with the payment of those taxes and assessments.
Effective Date: 07-20-2004
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