STATE STATUTES & CODES

OHIO STATUTES AND CODES

Chapter 5709: TAXABLE PROPERTY - EXEMPTIONS

• 5709.01 Taxable property entered on general tax list and duplicate.
• 5709.02 Taxable property to be entered on classified tax list and duplicate.
• 5709.03 Fixing situs of certain classes of property within or without this state.
• 5709.04 Exemption of intangible property.
• 5709.041 Exemption of certain deposits.
• 5709.05 When former public lands become taxable.
• 5709.06 Valuation, special assessment, and issuance of notes relative to public land under lease renewable forever.
• 5709.07 Exemption of schools, churches, and colleges.
• 5709.08 Exemption of government and public property.
• 5709.081 Exempting public recreational facility used for athletic events.
• 5709.082 Distribution of municipal income tax revenues from new employees at major league facilities.
• 5709.083 Exemption for eligible county projects.
• 5709.084 [Effective 9/13/2010] Exemption of convention centers.
• 5709.09 Exemption of nature preserves.
• 5709.10 Exemption of public property.
• 5709.11 Exemption of municipal utility works.
• 5709.111 Exemption of property used exclusively in treatment, distribution, and sale of water to consumers.
• 5709.112 Exemption of tangible personal property used in oil or gas recovery.
• 5709.12 Exemption of property used for public or charitable purposes.
• 5709.121 Exclusive charitable or public purposes defined.
• 5709.13 Exemption of property used as children's homes.
• 5709.14 Exemption of graveyards.
• 5709.15 Exemption of veterans funds and monuments.
• 5709.16 Exemption of monuments and memorials.
• 5709.17 Exemption of property of memorial or cemetery associations or veterans' organizations.
• 5709.18 Exemption of prehistoric earthworks or historic buildings.
• 5709.19 Deduction for domestic animals.
• 5709.20 Air pollution control facility - noise pollution control facility definitions.
• 5709.201 Continuation of certificates.
• 5709.21 Air or noise pollution control certificate.
• 5709.211 Opinion of director required before issuance of exempt facility certificate.
• 5709.212 Fees for exempt facility certificate.
• 5709.22 Tax commissioner - powers and duties.
• 5709.23 County auditor to issue notice of application for certificate to taxing authority.
• 5709.231 [Repealed].
• 5709.24 Tax commissioner to adopt rules.
• 5709.25 Exemption of pollution control facilities.
• 5709.26 Revocation of certificate due to fraud or misrepresentation - penalties.
• 5709.27 Transfer of exemption certificate.
• 5709.28 Percentage of taxable value of agricultural security area land may be exempt.
• 5709.30 to 5709.37 [Repealed].
• 5709.40 Declaration that improvements constitute public purpose - blighted areas.
• 5709.41 Declaration that improvements constitute public purpose.
• 5709.411 Declaration that improvements constitute public purpose - detached areas.
• 5709.42 Annual service payments in lieu of taxes.
• 5709.43 Municipal public improvement tax increment equivalent fund - urban redevelopment tax increment equivalent fund.
• 5709.44 Foreign trade zone exemption.
• 5709.45 to 5709.52 [Repealed].
• 5709.53 Exemption of solar, wind or hydrothermal energy system and of certain energy facilities.
• 5709.55 Grape products - personal property exemption.
• 5709.61 Enterprise zone definitions.
• 5709.62 [Effective Until 9/13/2010] Designation of enterprise zones by municipal corporations.
• 5709.63 [Effective Until 9/13/2010] Designation of enterprise zones by counties.
• 5709.631 Requirements for agreements.
• 5709.632 [Effective Until 9/13/2010] Designation of enterprise zones by central city of metropolitan statistical area.
• 5709.633 Enterprise relocating from another Ohio location.
• 5709.64 Applying for tax incentive qualification certificate.
• 5709.65 Entitlement to tax incentives.
• 5709.66 Appying for employee tax credit certificate.
• 5709.67 Duties of director of development and tax commissioner.
• 5709.671 Policy of retaining existing or creating new employment opportunities.
• 5709.68 Report on all agreements in effect.
• 5709.69 Notice of intent to relocate.
• 5709.71 Exemption of port authority property leased to railroad - annual payments.
• 5709.72 Exemption for library technology development.
• 5709.73 Exemption for increase in property value due to public infrastructure improvement.
• 5709.74 Annual service payments in lieu of taxes.
• 5709.75 Township public improvement tax increment equivalent fund.
• 5709.76 Exempting public obligations and purchase obligations.
• 5709.77 County public infrastructure improvement definitions.
• 5709.78 Exemption for increase in property value due to county public infrastructure improvement.
• 5709.79 Annual service payments in lieu of taxes.
• 5709.80 Redevelopment tax equivalent fund.
• 5709.81 County bonds or notes to finance public infrastructure improvement.
• 5709.82 Compensating school district for revenues lost due to tax exemptions.
• 5709.83 Notifying school district of proposed tax exemption.
• 5709.831 Reimbursing local taxing authorities.
• 5709.832 Nondiscriminatory hiring practices in operations of business granted tax exemption.
• 5709.84 Exemption for local railroad operation.
• 5709.85 Tax incentive review council.
• 5709.86 Exemption for abandoned school property.
• 5709.87 Exempting increase in assessed value of realty cleaned of contamination.
• 5709.88 Tax incentives to promote employment and improve economic climate.
• 5709.881 Local agreements.
• 5709.882 Report of local agreements.
• 5709.883 Tax incentive review council - cleanup of contamination.
• 5709.91 Service payments in lieu of taxes.
• 5709.911 Exemptions.
• 5709.912 Administrative rules.
• 5709.913 Increases in assessed value of real property located within a municipal incentive district.
• 5709.914 Increases in assessed value of real property located within a county incentive district.

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