There is a newer version
of
this Section
2021 Ohio Revised Code
Title 55 | Roads-Highways-Bridges
Chapter 5502 | Department of Public Safety
Section 5502.50 | Cost of Superior Protection From Attack Does Not Increase Tax Value of Structure.
Universal Citation: Ohio Rev Code § 5502.50 (2021)
Effective: October 29, 1995
Latest Legislation: Senate Bill 162 - 121st General Assembly
Where for reasons of national defense, a structure is constructed by an industry that is included on the list of critical industries as furnished by the federal emergency management agency, and the structure is located underground or in such similar fashion so as to provide superior protection against attack, that portion of the cost of the structure that is attributable to the added protection shall not be considered in determining the value of the structure for purposes of property taxation.
Disclaimer: These codes may not be the most recent version. Ohio may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
