Ohio Revised Code
Chapter 5311 | Condominium Property
Section 5311.11 | Each Unit Is Separate Parcel for Taxation and Assessment Purposes.

Effective: July 20, 2004
Latest Legislation: House Bill 135 - 125th General Assembly
Each unit of a condominium property and the undivided interest in the common elements appurtenant to it is deemed a separate parcel for all purposes of taxation and assessment of real property, and no other unit or other part of the condominium property shall be charged with the payment of those taxes and assessments.

Structure Ohio Revised Code

Ohio Revised Code

Title 53 | Real Property

Chapter 5311 | Condominium Property

Section 5311.01 | Condominium Property Definitions.

Section 5311.02 | Chapter Applicable to Condominium Property.

Section 5311.03 | Condominium Units Deemed Real Property.

Section 5311.031 | Relocation and Reallocation of Boundaries.

Section 5311.032 | Reallocation of Rights to Use of Limited Common Elements.

Section 5311.033 | Conversion of Convertible Units.

Section 5311.04 | Common Areas and Facilities.

Section 5311.041 | Common Expenses.

Section 5311.05 | Condominium Declaration.

Section 5311.051 | Expandable Condominium Property.

Section 5311.052 | Action to Contest Change in Percentage Interests in Common Areas and Facilities of Unit Owners.

Section 5311.06 | Declaration of Condominium Property Filed and Recorded.

Section 5311.07 | Condominium Drawings.

Section 5311.08 | Unit Owners Association.

Section 5311.081 | Powers and Duties of Board of Directors.

Section 5311.09 | Unit Owners Association Records.

Section 5311.091 | Examination of Books, Records, Minutes.

Section 5311.10 | Description of Units in Deed, Mortgage, Lease, Other Instrument of Conveyance or Encumbrance and Lien.

Section 5311.11 | Each Unit Is Separate Parcel for Taxation and Assessment Purposes.

Section 5311.12 | Liens and Encumbrances Paid Prior to Conveyance.

Section 5311.13 | Liens and Encumbrances Procedure.

Section 5311.14 | Repair or Restoration of Damages - Sale.

Section 5311.16 | Condominium Insurance.

Section 5311.17 | Removing Condominium Property From Provisions of Condominium Law.

Section 5311.18 | Lien for Common Expenses.

Section 5311.19 | Compliance With Deed Restrictions, Declaration, Bylaws and Administrative Rules and Regulations.

Section 5311.191 | Condominium Declaration Prohibiting Placement of Flag Unenforceable.

Section 5311.192 | Solar Energy Collection Devices.

Section 5311.20 | Unit Owners Association May Sue or Be Sued.

Section 5311.21 | Common Profits and Expenses Distributed.

Section 5311.22 | Voting.

Section 5311.23 | Failure to Comply With Lawful Provision of Condominium Instruments.

Section 5311.24 | Exceptions to Requirements for Written Instruments.

Section 5311.25 | Required Provisions for Condominium Instruments.

Section 5311.26 | Written Statement of Material Circumstances or Features Affecting Condominium Development.

Section 5311.27 | Purchaser's Remedies - Attorney General Actions.