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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 5502.47 | Exemption from real property tax.

Ohio Revised Code
/
Title 55 Roads-Highways-Bridges
/
Chapter 5502 Department of Public Safety
 
Effective:
October 29, 1995
Latest Legislation:
Senate Bill 162 - 121st General Assembly
PDF:
Download Authenticated PDF
 

No civil defense structure shall be considered an improvement on the land on which the same is located for the purpose of real property taxation, if and from the time that a certified copy of the civil defense certificate shall have been filed in the office of the county auditor of the county in which the same is situated, and so long as such civil defense certificate shall be in force.

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