Ohio Revised Code Search
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Section 5709.121 | Exclusive charitable or public purposes defined.
...n of the property that, as of the first day of January of the tax year, is either leased for use as housing by residents who are eligible to receive home and community-based services, as that term is defined in section 5123.01 of the Revised Code, or is a common area used by all residents of the property is qualifying real property and only those portions qualify for exemption from taxation. (F)(1) Qualifying real... |
Section 5709.13 | Exemption of property used as children's homes.
...nnected therewith, shall be exempt from taxation. |
Section 5709.14 | Exemption of graveyards.
... the sale thereof, shall be exempt from taxation. |
Section 5709.15 | Exemption of veterans funds and monuments.
...numental buildings shall be exempt from taxation. |
Section 5709.16 | Exemption of monuments and memorials.
... for such purpose, shall be exempt from taxation or assessment for any purpose. |
Section 5709.17 | Exemption of property of memorial or cemetery associations or veterans' organizations.
...s: (1) The organization qualifies for exemption from taxation under section 501(c)(19) or 501(c)(23) of the Internal Revenue Code. (2) The organization meets the criteria for exemption under section 501(c)(19) of the Internal Revenue Code and regulations adopted pursuant thereto, but is exempt from taxation under section 501(c)(4) of the Internal Revenue Code. (C) Tangible personal property held by a corporatio... |
Section 5709.18 | Exemption of prehistoric earthworks or historic buildings.
... the Revised Code, shall be exempt from taxation. The owners of such prehistoric parks or historic grounds may establish reasonable rules governing access thereto. |
Section 5709.19 | Deduction for domestic animals.
...n business or not, as an exemption from taxation. |
Section 5709.20 | Air or noise pollution control certificate - definitions.
...As used in sections 5709.20 to 5709.27 of the Revised Code: (A) "Air contaminant" means particulate matter, dust, fumes, gas, mist, smoke, vapor, or odorous substances, or any combination thereof. (B) "Air pollution control facility" means any property designed, constructed, or installed for the primary purpose of eliminating or reducing the emission of, or ground level concentration of, air contaminants generate... |
Section 5709.201 | Continuation of certificates.
... apply to any certificate issued by the tax commissioner before July 1, 2003. (B) Any applications pending on June 26, 2003, for which a certificate had not been issued on or before that date under section 6111.31 of the Revised Code shall be transferred to the tax commissioner for further administering. Sections 5709.20 to 5709.27 of the Revised Code apply to such pending applications, excluding the requirement of... |
Section 5709.21 | Air or noise pollution control certificate.
...ction, the certificate shall permit tax exemption pursuant to section 5709.25 of the Revised Code only for that portion of such exempt facility that is exclusive property used for a purpose enumerated in section 5709.20 of the Revised Code. (2) Auxiliary property shall be permitted a partial tax exemption under section 5709.25 of the Revised Code, but only to the extent allowed pursuant to division (A)(3) of this se... |
Section 5709.211 | Opinion of a director required before issuance of exempt facility certificate.
...ection 5709.21 of the Revised Code, the tax commissioner shall provide a copy of a properly completed application to, and obtain the opinion of, one of the following persons: (1) The director of environmental protection in the case of an exempt facility described in division (B) or (F) of section 5709.20 of the Revised Code or, when applicable, division (L) of that section; (2) The director of natural resources in ... |
Section 5709.212 | Fees for exempt facility certificate.
...An applicant is not entitled to any tax exemption under section 5709.25 of the Revised Code until the fee required by this section is paid. The fee required by this section is not refundable, and is due with the application for an exempt facility certificate even if an exempt facility certificate ultimately is not issued or is withdrawn. Any application submitted without payment of the fee shall be deemed incomplete ... |
Section 5709.22 | Tax commissioner - powers and duties.
...he application is located. Within sixty days after sending written notice of the proposed finding, the applicant or the county auditor may file a request for reconsideration, in writing, to the commissioner and may request that the commissioner conduct a hearing on the application. If no request for reconsideration is filed, the commissioner's proposed findings shall be final and, if applicable, the commissioner shal... |
Section 5709.24 | Tax commissioner to adopt rules.
...The tax commissioner may adopt rules to administer sections 5709.20 to 5709.27 of the Revised Code. |
Section 5709.25 | Exemption of pollution control facilities.
... this division after one hundred eighty days from the date the commissioner mails the exempt facility certificate or notice of the denial of the exempt facility certificate pursuant to section 5709.22 of the Revised Code. Nothing in this section shall prohibit an assessment that otherwise may be timely made by law. (2) Assessments issued pursuant to division (D)(1) of this section shall be issued as amended prelimin... |
Section 5709.26 | Revocation of certificate due to fraud or misrepresentation - penalties.
... no certificate existed as of the first day of January of the calendar year in which the certificate was revoked or modified are subject to assessment. |
Section 5709.27 | Transfer of exemption certificate.
...ficate and shall have all the rights to exemption from taxes granted to the former holder or holders, effective as of the date of transfer of the facility or the date of transfer of the certificate, whichever is earlier. The transferee shall promptly give written notice of the effective date of the transfer, together with a copy of the instrument of transfer, to the tax commissioner and the county auditor of the coun... |
Section 5709.28 | Percentage of taxable value of agricultural security area land may be exempt.
...d reach an agreement concerning the tax exemption. At the time the agreement is reached, the boards shall send written notice of the agreement to the superintendent of each school district within the agricultural security area. After the agreement is reached and the tax exemption is granted, the qualifying agricultural real property shall become exempt in the tax year following the year in which the construction ... |
Section 5709.40 | Declaration that improvements constitute public purpose - blighted areas.
...ity Development Act of 1974, 42 U.S.C. 5301, as amended, and regulations adopted pursuant to that act. (d) The district is a blighted area. (e) The district is in a situational distress area as designated by the director of development under division (F) of section 122.23 of the Revised Code. (f) As certified by the engineer for the political subdivision, the public infrastructure serving the district is ina... |
Section 5709.41 | Declaration that improvements constitute public purpose.
...y exceed seventy-five per cent, and the exemption may be granted for up to thirty years, without the approval of the board of education as otherwise required under division (C)(2) of this section. (2) Improvements may be exempted from taxation for up to ten years or, with the approval of the board of education of the city, local, or exempted village school district within the territory of which the improvements ar... |
Section 5709.411 | Declaration that improvements constitute public purpose - detached areas.
...that territory. (B) The exemption from taxation for detached improvements under section 5709.41 of the Revised Code shall continue for the period prescribed in that section and the ordinance under which the improvements are declared to be a public purpose, or any amendments to the ordinance, even if the detachment occurs prior to the end of that period. (C)(1) The municipal corporation may require the owner of any ... |
Section 5709.42 | Annual service payments in lieu of taxes.
...make annual service payments in lieu of taxes to the county treasurer on or before the final dates for payment of real property taxes. Each such payment shall be charged and collected in the same manner and in the same amount as the real property taxes that would have been charged and payable against the improvement if it were not exempt from taxation. If any reduction in the levies otherwise applicable to such exemp... |
Section 5709.43 | Municipal public improvement tax increment equivalent fund - urban redevelopment tax increment equivalent fund.
...r ordinance was adopted prior to March 30, 2006. (D) Any incidental surplus remaining in the municipal public improvement tax increment equivalent fund or an account of that fund, or in the urban redevelopment tax increment equivalent fund, upon dissolution of the account or fund shall be transferred to the general fund of the municipal corporation. |
Section 5709.431 | [Former Section 803.210 of H.B. 110, 134th General Assembly, amended by S.B. 225, 134th General Assembly, and codified as R.C. 5709.431 pursuant to R.C. 103.131] Applicability of R.C. 5709.40 and 5709.41.
...her specifies the tax year in which the exemption commences, provides that the exemption commences in the tax year in which the value of an improvement exceeds a specified amount or in which the construction of one or more improvements is completed, or allows for the exemption to commence in different tax years on a parcel-by-parcel basis. |