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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 5709.26 | Revocation of certificate due to fraud or misrepresentation - penalties.

Ohio Revised Code
/
Title 57 Taxation
/
Chapter 5709 Taxable Property - Exemptions
 
Effective:
June 26, 2003
Latest Legislation:
House Bill 95 - 125th General Assembly
PDF:
Download Authenticated PDF
 

When an exempt facility certificate is revoked or modified for the reason stated in division (C)(1) of section 5709.22 of the Revised Code, all taxes that would have been payable had no certificate been issued shall be assessed with penalties and interest prescribed by law applicable thereto dating to when the exemption was first allowed. Notwithstanding any other time limitations imposed by law, if the certificate is revoked or modified under division (C)(2), (3), or (4) of section 5709.22 of the Revised Code, all taxes that would have been payable had no certificate existed as of the first day of January of the calendar year in which the certificate was revoked or modified are subject to assessment.

Available Versions of this Section