Ohio Revised Code Search
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Section 3345.55 | Lease agreements for campus housing facilities.
...nder a lease agreement, shall retain an exemption from property taxes and assessments in accordance with division (M) of section 3345.12 of the Revised Code. |
Section 3349.17 | Exemption from taxation.
...All property, personal, real, or mixed, located within the county in which a university, college, or other educational institution of any municipal corporation is located, given to or received by the board of directors of such a municipal university, college, or other educational institution, the rents, issues, profits, and income of which are used exclusively for the use, endowment, or support of such institution, s... |
Section 3354.15 | Exemption from taxes or assessments.
...A community college district shall not be required to pay any taxes or assessments upon any real or personal property acquired, owned, or used by it pursuant to provisions of sections 3354.01 to 3354.18, inclusive, of the Revised Code, or upon the income therefrom, and the bonds issued pursuant to provisions of such sections and the transfer of the income therefrom, including any profits made on the sale thereof, sha... |
Section 3355.11 | Exemption from taxes or assessments.
...A university branch district shall not be required to pay any taxes or assessments upon any real or personal property acquired, owned, or used by it pursuant to sections 3355.01 to 3355.14, inclusive, of the Revised Code, or upon the income therefrom, and the bonds issued pursuant to such sections and the transfer of the income therefrom, including any profit made on the sale thereof, shall at all times be free from ... |
Section 3357.14 | Exemption from taxes or assessments.
...The exercise of powers granted by sections 3357.01 to 3357.19, inclusive, of the Revised Code, shall be in all respects for the benefit of the people and for the increase of their knowledge, prosperity, morals, and welfare. A technical college district shall not be required to pay any taxes or assessments upon any real or personal property acquired, owned, or used by it pursuant to sections 3357.01 to 3357.19, inclus... |
Section 3375.411 | Retirement systems for library employees.
...from such retirement system. Upon such exemption or withdrawal, such person shall become a member of the public employees retirement system in accordance with former section 145.02 and sections 145.03 and 145.28 of the Revised Code, respectively. All employees appointed for the first time on and after January 1, 1956, shall, for retirement purposes, be eligible only for membership in the public employees retire... |
Section 3377.16 | Project exemptions.
...A project is not subject to the requirements relating to public buildings, structures, grounds, works, or improvements imposed by section 125.81 of the Revised Code or any other similar requirements which may be lawfully waived by this section. A project shall be constructed, reconstructed, enlarged, remodeled, renovated, improved, furnished, or equipped and shall be leased, sold, or otherwise disposed of in the man... |
Section 3381.20 | District exempted from property taxes - exception.
... for any public purpose; provided, such exemption shall not apply to any property belonging to any district while a private enterprise, other than an arts or cultural organization, is a lessee of such property under written lease providing for tenancy for longer than one year. |
Section 343.01 | Establishment and maintenance of county or joint solid waste management district.
...of county commissioners has obtained an exemption from that requirement under division (C)(1) or (2) of that section. Each joint district established to comply with an order issued under division (D) of that section shall have a population of at least one hundred twenty thousand. (B) The boards of county commissioners of the counties establishing a joint district constitute, collectively, the board of directors of t... |
Section 3701.89 | [Repealed effective 1/1/2026 by H.B. 238, 135th General Assembly] Ohio medical quality foundation.
...nner consistent with federal income tax exemption status under subsection 501(c)(3) of the Internal Revenue Code, the foundation shall fund activities to improve the quality of medical care rendered to the public. The trustees of the money in the foundation trust may fund the following: (1) Programs approved under criteria established under section 4731.251 of the Revised Code; (2) Programs designed to improve ... |
Section 3702.30 | Ambulatory surgical facilities.
...care facility licensing requirements or exemptions to have an effect on any third-party payments that may be available for the services provided by either a licensed health care facility or an entity exempt from licensure. (2) If the department of health finds that a physician who practices at a health care facility is not complying with any provision of the Revised Code related to the obtaining of informed consent... |
Section 3702.301 | Licensing of freestanding birthing center - exemption.
...(A) Except as provided in division (C) of this section, a freestanding birthing center is not required to obtain a license under section 3702.30 of the Revised Code if all of the following are the case: (1) A religious denomination, sect, or group owns and operates the center. (2) Requiring that the center be licensed significantly abridges or infringes on the religious practices or beliefs of that religious denomi... |
Section 3704.03 | Director of environmental protection - powers and duties.
...d to or delete from the source category exemptions established in division (F)(4)(f)(i) of this section. (5) Not later than one year after August 3, 2006, the director shall adopt rules in accordance with Chapter 119. of the Revised Code specifying activities that do not, by themselves, constitute beginning actual construction activities related to the installation or modification of an air contaminant source for ... |
Section 3706.15 | Exemption from taxes and assessments.
...The exercise of the powers granted by Chapter 3706. of the Revised Code, will be for the benefit of the people of the state, for the improvement of their health, safety, convenience, and welfare, and for the enhancement of their residential, agricultural, recreational, economic, commercial, and industrial opportunities and is a public purpose. As the operation and maintenance of air quality projects will constitute t... |
Section 3706.25 | Advanced energy projects definitions.
...energy regulatory commission license or exemption that are related to recreational access, accommodation, and facilities or, if the facility is not regulated by that commission, the facility complies with similar requirements as are recommended by resource agencies, to the extent they have jurisdiction over the facility; and the facility provides access to water to the public without fee or charge. (8) The facility... |
Section 3713.05 | Application for registration - exemptions.
...(A) Applications to register to import, manufacture, renovate, wholesale, make, or reupholster stuffed toys or bedding in this state shall be made in writing on forms provided by the superintendent of industrial compliance. The application shall be accompanied by a registration fee of fifty dollars per person unless the applicant engages only in renovation, in which case the registration fee shall be thirty-five doll... |
Section 3714.03 | License for new facility may not be used due to location.
...s the owner or operator has obtained an exemption from division (B)(1) of this section in accordance with section 3714.04 of the Revised Code. If no such maps have been prepared, the boundaries of a one-hundred-year flood plain shall be determined by the applicant for a permit based upon standard methodologies set forth in "urban hydrology for small watersheds" (soil conservation service technical release number 55) ... |
Section 3715.053 | Exemptions.
...A retailer or terminal distributor of dangerous drugs is not required to comply with section 3715.052 of the Revised Code if one or more of the following are the case: (A) There is any charge from the national precursor log exchange for using the exchange, including a charge for obtaining access to the exchange, submitting information to the exchange, or receiving a stop-sale alert from the exchange. (B) Ther... |
Section 3715.67 | Misbranded cosmetics.
...able variations shall be permitted, and exemptions as to small packages shall be established by regulations prescribed by the director of agriculture. (C) Any word, statement, or other information required by or under authority of sections 3715.01 and 3715.52 to 3715.72, inclusive, of the Revised Code, to appear on the label or labeling is not prominently placed thereon with such conspicuousness, as compared with ot... |
Section 3717.22 | Excluded operations and entities.
...te days during a licensing period. This exemption extends to any individual or group raising all of its funds during the time periods specified in division (B)(4) of this section for the benefit of the nonprofit organization by selling foods under the same conditions. (5) An establishment that offers food contained in displays of less than five hundred square feet, and if required to be licensed would be classified... |
Section 3719.061 | Prescription of opioids to minors.
...on (C)(1)(d) of this section. (D) The exemption in division (C)(1)(d) of this section does not apply to treatment rendered in a prescriber's office that is located on the premises of or adjacent to a facility or other location described in that division. (E) If the individual who signs the consent form required by division (B)(3) of this section is another adult authorized to consent to the minor's medical treatm... |
Section 3719.14 | Exemptions.
...(A) A common carrier or warehouse while engaged in lawfully transporting or storing any controlled substance or an employee of a common carrier or warehouse of that nature who is acting within the scope of the employee's employment may control and possess any controlled substance. (B) Any law enforcement official may purchase, collect, or possess any controlled substance or may offer to sell any controlled su... |
Section 3729.03 | Development plans to be approved by director of health - inspection - fees.
...nder this section do not constitute an exemption from the land use and building requirements of the political subdivision in which the recreational vehicle park, recreation camp, or combined park-camp is or is to be located. |
Section 3734.123 | Assessment of commercial hazardous waste incinerator capacity in state.
...g upon the application. (c) Issue any exemption order under division (G) of section 3734.02 of the Revised Code exempting the establishment of a new commercial hazardous waste incinerator; the modification of an existing facility to increase either the treatment capacity of the incinerator or the quantity of hazardous waste that is authorized to be treated by it; or the establishment, modification, or operation of ... |
Section 3734.14 | Exchange, use, and recovery of resources from hazardous waste.
...hazardous waste, the director may order exemptions from the requirements of this chapter in accordance with division (G) of section 3734.02 of the Revised Code. |