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2021 Ohio Revised Code
Title 53 | Real Property
Chapter 5311 | Condominium Property
Section 5311.11 | Each Unit Is Separate Parcel for Taxation and Assessment Purposes.
Universal Citation: Ohio Rev Code § 5311.11 (2021)
Effective: July 20, 2004
Latest Legislation: House Bill 135 - 125th General Assembly
Each unit of a condominium property and the undivided interest in the common elements appurtenant to it is deemed a separate parcel for all purposes of taxation and assessment of real property, and no other unit or other part of the condominium property shall be charged with the payment of those taxes and assessments.
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