Ohio Revised Code
Chapter 3381 | Arts and Cultural Affairs
Section 3381.20 | District Exempted From Property Taxes - Exception.

Effective: November 7, 1979
Latest Legislation: House Bill 66 - 113th General Assembly
A regional arts and cultural district created under this chapter shall be exempt from and shall not be required to pay any taxes on property, both real and personal, belonging to any such district, which is used exclusively for any public purpose; provided, such exemption shall not apply to any property belonging to any district while a private enterprise, other than an arts or cultural organization, is a lessee of such property under written lease providing for tenancy for longer than one year.

Structure Ohio Revised Code

Ohio Revised Code

Title 33 | Education-Libraries

Chapter 3381 | Arts and Cultural Affairs

Section 3381.01 | Arts and Cultural Affairs Definitions.

Section 3381.02 | Creation of Regional Arts and Cultural District - District Is Political Subdivision.

Section 3381.03 | District Created by Adoption of Resolution or Ordinance - Inclusion of Additional Territory.

Section 3381.04 | District Created in County Containing City With Population of 500,000 or More.

Section 3381.05 | Appointment of Board of Trustees.

Section 3381.051 | Organization and Meetings.

Section 3381.06 | Power and Authority of Board of Trustees.

Section 3381.07 | Board of Trustees - Powers and Duties.

Section 3381.08 | Issuance of Bonds - Purposes for Issuance - Anticipation Notes.

Section 3381.09 | Bonds to Be Free From State Taxation.

Section 3381.10 | Duties and Bond of Executive Director.

Section 3381.11 | Contracts Which Do and Do Not Require Competitive Bidding Procedure.

Section 3381.12 | Contracts or Arrangements With Governmental Bodies or With Corporations.

Section 3381.13 | Status of Employees.

Section 3381.14 | Procurement of Medical Insurance for Employees and Dependents.

Section 3381.15 | County Commissioners May Appropriate Annually Portion of Expense of District.

Section 3381.16 | Tax Levy.

Section 3381.17 | Annual Grants to Arts or Cultural Organizations - Limitation - Suggestions of Area Arts Council.

Section 3381.19 | Conveyances, Leases or Exchanges of Property Between District and Political Subdivision or Qualified Organization Without Competitive Bidding.

Section 3381.20 | District Exempted From Property Taxes - Exception.

Section 3381.21 | Cooperation With Governmental Agencies.

Section 3381.22 | Provision for Dissolution of District or Dissolution by Board.