Ohio Revised Code
Chapter 5709 | Taxable Property - Exemptions
Section 5709.041 | Exemption of Certain Deposits.

Ohio Revised Code

Title 57 | Taxation

Chapter 5709 | Taxable Property - Exemptions

Section 5709.01 | Taxable Property Entered on General Tax List and Duplicate.

Section 5709.02 | Taxable Property to Be Entered on Classified Tax List and Duplicate.

Section 5709.03 | Fixing Situs of Certain Classes of Property Within or Without This State.

Section 5709.04 | Exemption of Intangible Property.

Section 5709.041 | Exemption of Certain Deposits.

Section 5709.05 | When Former Public Lands Become Taxable.

Section 5709.06 | Valuation, Special Assessment, and Issuance of Notes Relative to Public Land Under Lease Renewable Forever.

Section 5709.07 | Exemption of Schools, Churches, and Colleges.

Section 5709.08 | Exemption of Government and Public Property.

Section 5709.081 | Exempting Public Recreational Facility Used for Athletic Events.

Section 5709.082 | Distribution of Municipal Income Tax Revenues From New Employees at Major League Facilities.

Section 5709.083 | Exemption for Eligible County Projects.

Section 5709.084 | Exemption of Convention Centers.

Section 5709.09 | Exemption of Nature Preserves and Environmental Projects.

Section 5709.10 | Exemption of Public Property.

Section 5709.101 | Exemptions for Certain Real Property.

Section 5709.11 | Exemption of Municipal Utility Works.

Section 5709.111 | Exemption of Property Used Exclusively in Treatment, Distribution, and Sale of Water to Consumers.

Section 5709.112 | Exemption of Tangible Personal Property Used in Oil or Gas Recovery.

Section 5709.12 | Exemption of Property Used for Public or Charitable Purposes.

Section 5709.121 | Exclusive Charitable or Public Purposes Defined.

Section 5709.13 | Exemption of Property Used as Children's Homes.

Section 5709.14 | Exemption of Graveyards.

Section 5709.15 | Exemption of Veterans Funds and Monuments.

Section 5709.16 | Exemption of Monuments and Memorials.

Section 5709.17 | Exemption of Property of Memorial or Cemetery Associations or Veterans' Organizations.

Section 5709.18 | Exemption of Prehistoric Earthworks or Historic Buildings.

Section 5709.19 | Deduction for Domestic Animals.

Section 5709.20 | Air Pollution Control Facility - Noise Pollution Control Facility Definitions.

Section 5709.201 | Continuation of Certificates.

Section 5709.21 | Air or Noise Pollution Control Certificate.

Section 5709.211 | Opinion of a Director Required Before Issuance of Exempt Facility Certificate.

Section 5709.212 | Fees for Exempt Facility Certificate.

Section 5709.22 | Tax Commissioner - Powers and Duties.

Section 5709.24 | Tax Commissioner to Adopt Rules.

Section 5709.25 | Exemption of Pollution Control Facilities.

Section 5709.26 | Revocation of Certificate Due to Fraud or Misrepresentation - Penalties.

Section 5709.27 | Transfer of Exemption Certificate.

Section 5709.28 | Percentage of Taxable Value of Agricultural Security Area Land May Be Exempt.

Section 5709.40 | Declaration That Improvements Constitute Public Purpose - Blighted Areas.

Section 5709.41 | Declaration That Improvements Constitute Public Purpose.

Section 5709.411 | Declaration That Improvements Constitute Public Purpose - Detached Areas.

Section 5709.42 | Annual Service Payments in Lieu of Taxes.

Section 5709.43 | Municipal Public Improvement Tax Increment Equivalent Fund - Urban Redevelopment Tax Increment Equivalent Fund.

Section 5709.431 | [Former Section 803.210 of h.b. 110, 134th General Assembly, Amended by s.b. 225, 134th General Assembly, and Codified as r.c. 5709.431 Pursuant to r.c. 103.131] Applicability of r.c. 5709.40 and 5709.41.

Section 5709.44 | Foreign Trade Zone Exemption.

Section 5709.45 | Downtown Redevelopment Districts.

Section 5709.46 | Annual Service Payments in Lieu of Taxes.

Section 5709.47 | Municipal Downtown Redevelopment District Fund.

Section 5709.48 | Transportation Financing Districts; Creation.

Section 5709.481 | Voluntary Assessments.

Section 5709.49 | Service Payments.

Section 5709.50 | Regional Transportation Improvement Project Fund.

Section 5709.51 | Extension of Exemption From Taxation of Improvements.

Section 5709.52 | Exemption From Taxation for Increase in Value for Newly Developable or Redevelopment Property.

Section 5709.53 | Exemption of Solar, Wind or Hydrothermal Energy System and of Certain Energy Facilities.

Section 5709.55 | Grape Products - Personal Property Exemption.

Section 5709.57 | Agreements With Qualifying Athletic Complexes.

Section 5709.61 | Enterprise Zone Definitions.

Section 5709.62 | Designation of Enterprise Zones by Municipal Corporations.

Section 5709.63 | Designation of Enterprise Zones by Counties.

Section 5709.631 | Requirements for Agreements.

Section 5709.632 | Designation of Enterprise Zones by Central City of Metropolitan Statistical Area.

Section 5709.633 | Enterprise Relocating From Another Ohio Location.

Section 5709.634 | Waiver of Retail Facilities Exclusion.

Section 5709.64 | Applying for Tax Incentive Qualification Certificate.

Section 5709.65 | Entitlement to Tax Incentives.

Section 5709.66 | Applying for Employee Tax Credit Certificate.

Section 5709.67 | Duties of Director of Development and Tax Commissioner.

Section 5709.671 | Policy of Retaining Existing or Creating New Employment Opportunities.

Section 5709.68 | Report on All Agreements in Effect.

Section 5709.69 | Notice of Intent to Relocate.

Section 5709.71 | Exemption of Port Authority Property Leased to Railroad - Annual Payments.

Section 5709.72 | Exemption for Library Technology Development.

Section 5709.73 | Exemption for Increase in Property Value Due to Public Infrastructure Improvement.

Section 5709.74 | Annual Service Payments in Lieu of Taxes.

Section 5709.75 | Township Public Improvement Tax Increment Equivalent Fund.

Section 5709.76 | Exempting Public Obligations and Purchase Obligations.

Section 5709.77 | County Public Infrastructure Improvement Definitions.

Section 5709.78 | Exemption for Increase in Property Value Due to County Public Infrastructure Improvement.

Section 5709.79 | Annual Service Payments in Lieu of Taxes.

Section 5709.80 | Redevelopment Tax Equivalent Fund.

Section 5709.81 | County Bonds or Notes to Finance Public Infrastructure Improvement.

Section 5709.82 | Compensating School District for Revenues Lost Due to Tax Exemptions.

Section 5709.83 | Notifying School District of Proposed Tax Exemption.

Section 5709.831 | Reimbursing Local Taxing Authorities.

Section 5709.832 | Nondiscriminatory Hiring Practices in Operations of Business Granted Tax Exemption.

Section 5709.84 | Exemption for Local Railroad Operation.

Section 5709.85 | Tax Incentive Review Council.

Section 5709.86 | Exemption for Abandoned School Property.

Section 5709.87 | Exempting Increase in Assessed Value of Realty Cleaned of Contamination.

Section 5709.88 | Tax Incentives to Promote Employment and Improve Economic Climate.

Section 5709.881 | Local Agreements.

Section 5709.882 | Report of Local Agreements.

Section 5709.883 | Tax Incentive Review Council - Cleanup of Contamination.

Section 5709.91 | Service Payments in Lieu of Taxes.

Section 5709.911 | Exemptions.

Section 5709.912 | Administrative Rules.

Section 5709.913 | Increases in Assessed Value of Real Property Located Within a Municipal Incentive District.

Section 5709.914 | Increases in Assessed Value of Real Property Located Within a County Incentive District.

Section 5709.915 | Application of Amendments to r.c. 5709.91 by s.b. 57 of the 134th General Assembly [Codified From Section 6 of s.b. 57, 134th General Assembly].

Section 5709.916 | Concurrent Municipal Tax Increment Financing Exemptions.

Section 5709.92 | Ranking of School Districts by Capacity.

Section 5709.93 | Computation of Payments for Operating Fixed-Rate Levy Losses of Local Taxing Units and Public Libraries.