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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Section 3313.44 | School property exempt from taxation.

 

Real or personal property owned by or leased to any board of education for a lease term of at least fifty years shall be exempt from taxation.

Available Versions of this Section