Effective: September 30, 2021
Latest Legislation: House Bill 110 - 134th General Assembly
(A) As used in this section:
(1) "Nonprofit arts institution" has the same meaning as in division (G) of section 5709.121 of the Revised Code.
(2) "Qualifying real property" means any real property that is located in a county having a population greater than five hundred thousand but less than five hundred forty thousand and that is either (i) owned and operated by a nonprofit arts institution or (ii) owned and operated by a limited liability company whose sole member is a nonprofit arts institution.
(B) For tax years 2020 to 2024, qualifying real property is exempt from special assessments levied under Chapter 727. or 729. of the Revised Code, provided no delinquent special assessments and related interest and penalties are levied or assessed against any property owned by the owner and operator of the qualifying real property for that tax year.
Last updated July 14, 2021 at 5:24 PM
Structure Ohio Revised Code
Title 7 | Municipal Corporations
Chapter 727 | Assessments - Generally
Section 727.01 | Power to Levy and Collect Special Assessments - Methods.
Section 727.011 | Control, Planting, Care, and Maintenance of Shade Trees.
Section 727.012 | Constructing, Maintaining, Repairing, Cleaning, and Enclosing of Ditches.
Section 727.013 | Relocation of Overhead Cables, Wires, and Appurtenant Equipment.
Section 727.02 | Fixing Value of Lands Not Assessed for Taxation.
Section 727.03 | Limitation on Special Assessments.
Section 727.031 | Exemption From Special Assessments - Nonprofit Arts Institutions.
Section 727.04 | Assessments for Repaving of Streets.
Section 727.05 | Portion of Improvement Cost to Be Paid by Municipal Corporation.
Section 727.06 | Petition by 60% of Owners of Front Footage for Improvement.
Section 727.07 | Change in Grade Assessment.
Section 727.08 | Determining Total Cost of Public Improvement.
Section 727.09 | Special Assessment Proceedings May Include More Than One Improvement.
Section 727.10 | Describing Lots and Lands to Be Charged.
Section 727.11 | Annual Installment Payment Schedules.
Section 727.12 | Filing Plans - Resolution of Necessity.
Section 727.13 | Notice of Passage of Resolution of Necessity and Filing of Estimated Assessment.
Section 727.14 | Publishing Notice of Certain Special Assessments.
Section 727.15 | Objection Filed by Owner.
Section 727.16 | Assessment Equalization Board.
Section 727.17 | Powers and Duties of Board.
Section 727.171 | Special Assessment for Off-Street Parking Facilities.
Section 727.18 | Filing Damage Claims.
Section 727.19 | Claims for Damages.
Section 727.20 | Assessment of Damages.
Section 727.21 | Jury Procedure.
Section 727.23 | Ordinance for Public Improvement.
Section 727.24 | Low Bid Exceeds Estimates.
Section 727.25 | Procedure for Ordinance of Assessment.
Section 727.251 | Applying for Deferment of Payment.
Section 727.26 | Notice of Passage of Ordinance.
Section 727.27 | Payment Schedule.
Section 727.29 | Apportioning Assessment Between Life Tenant and Owner.
Section 727.30 | Duties of Officers in Implementing Special Assessments.
Section 727.301 | Collecting Assessments by Municipal Treasurer.
Section 727.31 | Proceedings to Recover Special Assessment.
Section 727.32 | Court to Determine Amount of Recovery.
Section 727.33 | Collecting Unpaid Assessments.
Section 727.331 | Municipal Treasurer to Collect Unpaid Assessments.
Section 727.332 | Municipal Treasurer to Deliver Statement Showing Amount Collected to Auditor.
Section 727.34 | Lien of Assessment or Installment.
Section 727.35 | Statute of Limitations for Action for Recovery.
Section 727.36 | Adding Collection Costs to Assessment.
Section 727.37 | Court of Common Pleas Jurisdiction.
Section 727.38 | Additional Assessment to Supply Deficiency.
Section 727.39 | Reassessment Order.
Section 727.40 | Rules of Construction.
Section 727.41 | Cooperative Agreements for Street Improvements.
Section 727.42 | Apportioning Costs Among Municipal Corporations for Park Boulevard.
Section 727.43 | Damage Claim Limits.
Section 727.44 | Establishing Sanitary Sewerage, Storm Sewerage, and Water Supply Districts.
Section 727.45 | Showing Location of Facilities.
Section 727.46 | Filing Plan for Sanitary Sewerage, Storm Sewerage, and Water Supply Districts.
Section 727.47 | Adopting Plan for Sanitary Sewerage, Storm Sewerage, and Water Supply Districts.