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2011 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5709: TAXABLE PROPERTY - EXEMPTIONS
5709.084 Exemption of convention centers.

Universal Citation:
OH Rev Code § 5709.084
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

Real and personal property comprising a convention center that is constructed or, in the case of personal property, acquired, after January 1, 2010, are exempt from taxation if the convention center is located in a county having a population, when construction of the convention center commences, of more than one million two hundred thousand according to the most recent federal decennial census, and if the convention center, or the land upon which the convention center is situated, is owned or leased by the county. For the purposes of this section, construction of the convention center commences upon the earlier of issuance of debt to finance all or a portion of the convention center, demolition of existing structures on the site, or grading of the site in preparation for construction.

Real and personal property comprising a convention center owned by the largest city in a county having a population greater than seven hundred thousand but less than nine hundred thousand according to the most recent federal decennial census is exempt from taxation, regardless of whether the property is leased to or otherwise operated or managed by a person other than the city.

As used in this section, “convention center” has the same meaning as in section 307.695 of the Revised Code.

Amended by 129th General Assembly File No. 28, HB 153, § 101.01, eff. 9/29/2011.

Added by 128th General Assembly File No. 47, SB 181, § 1, eff. 9/13/2010.

See 129th General Assembly File No. 28, HB 153, §757.95.

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