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2022 Ohio Revised Code
Title 57 | Taxation
Chapter 5709 | Taxable Property - Exemptions
Section 5709.083 | Exemption for Eligible County Projects.
Universal Citation: OH Rev Code § 5709.083 (2022)
Effective: December 28, 2006
Latest Legislation: House Bill 699 - 126th General Assembly
Real and personal property comprising a project undertaken, financed, operated, or maintained by an eligible county under section 307.695 of the Revised Code is exempt from taxation so long as the project remains owned by the eligible county.
As used in this section, "eligible county" and "project" have the same meanings as in section 307.695 of the Revised Code.
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