2017 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5709 - TAXABLE PROPERTY - EXEMPTIONS
Section 5709.16 - Exemption of monuments and memorials.

Lands held and used as the place of interment of a distinguished deceased person and as the place of a monument or memorial to such person, together with funds raised or held for the purpose of maintaining such monument or memorial, and its place of erection, so long as they are held and used for such purpose, shall be exempt from taxation or assessment for any purpose.

Effective Date: 10-01-1953 .

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