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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 5727.76 | Exemption for tangible personal property transmitting electricity or natural gas in priority investment area.

Ohio Revised Code
/
Title 57 Taxation
/
Chapter 5727 Public Utilities
 
Effective:
August 14, 2025
Latest Legislation:
House Bill 15 - 136th General Assembly
PDF:
Download Authenticated PDF
 

(A) As used in this section, "qualifying property" means tangible personal property that is dedicated to transporting or transmitting electricity or natural gas and that is placed into service in a priority investment area designated under section 122.161 of the Revised Code during a time when that designation is in effect.

(B) Qualifying property shall be exempt from taxation for the tax year following the year in which the property is placed into service and for the ensuing four tax years.

Last updated June 18, 2025 at 6:14 PM

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