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2020 Ohio Revised Code
Title 57 | Taxation
Chapter 5715 | Boards of Revision; Equalization of Assessments
Section 5715.271 | Burden of Proof of Entitlement to Exemption on Property Owner.
Universal Citation: Ohio Rev Code § 5715.271 (2020)
Effective: October 17, 1985
Latest Legislation: House Bill 321 - 116th General Assembly
In any consideration concerning the exemption from taxation of any property, the burden of proof shall be placed on the property owner to show that the property is entitled to exemption. The fact that property has previously been granted an exemption is not evidence that it is entitled to continued exemption.
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