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.
...sed in the retail portion, if any, of a facility, any improvement to land or tangible personal property at a facility for which a certificate is issued, first used in business at the facility as the result of a project, shall not be considered an asset of a corporate enterprise in determining the value of its issued and outstanding stock under division (A) of section 5733.05 of the Revised Code at the end of the taxa...
