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2011 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5709: TAXABLE PROPERTY - EXEMPTIONS
5709.14 Exemption of graveyards.

Universal Citation:
OH Rev Code § 5709.14
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.

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.

Effective Date: 10-01-1953

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