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OHIO STATUTES AND CODES
3313.44 [Effective Until 9/13/2010] School property exempt from taxation.
3313.44 [Effective Until 9/13/2010] School property exempt from taxation.
Real or personal property vested in any board of education shall be exempt from taxation and from sale on execution or other writ or order in the nature of an execution.
Effective Date: 10-01-1953
This section is set out twice. See also § 3313.44, as amended by 128th General Assembly File No. 47, SB 181, § 1, eff. 9/13/2010.
3313.44 [Effective 9/13/2010] School property exempt from taxation
Real or personal property owned by or leased to any board of education for a lease term of at least fifty years shall be exempt from taxation .
Amended by 128th General Assembly File No. 47, SB 181, § 1, eff. 9/13/2010.
Effective Date: 10-01-1953
See 128th General Assembly File No. 47, SB 181, §5.
This section is set out twice. See also § 3313.44, effective until 9/13/2010.