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2011 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5709: TAXABLE PROPERTY - EXEMPTIONS
5709.111 Exemption of property used exclusively in treatment, distribution, and sale of water to consumers.

Universal Citation:
OH Rev Code § 5709.111
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.

All real and personal property belonging to a political subdivision or to a nonprofit corporation as defined in division (C) of section 1702.01 of the Revised Code is exempt from taxation if it is used exclusively in the treatment, distribution, and sale of water to consumers.

Effective Date: 09-03-1986

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