PocketLaw
Home
Catalog
Law Online
Teams
Our Free Mobile App
| Taxable Property - Exemptions
Law
Ohio Revised Code
| Taxation
| Taxable Property - Exemptions
Checkout our iOS App for a better way to browser and research.
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
5709.05
| 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
5709.09
| Exemption of Nature Preserves.
Section
5709.041
| Exemption of Certain Deposits.
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
5709.10
| Exemption of Public Property.
Section
5709.11
| Exemption of Municipal Utility Works.
Section
5709.12
| Exemption of Property Used for Public or Charitable Purposes.
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
5709.21
| Air or Noise Pollution Control 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
5709.42
| Annual Service Payments in Lieu of Taxes.
Section
5709.43
| Municipal Public Improvement Tax Increment Equivalent Fund - Urban Redevelopment Tax Increment Equivalent Fund.
Section
5709.44
| Foreign Trade Zone Exemption.
Section
5709.45
| Definitions for Sections 5709.45 to 5709.47.
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
5709.49
| 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
5709.64
| 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
5709.68
| 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
5709.84
| 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
5709.91
| Service Payments in Lieu of Taxes.
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.
Section
5709.101
| Exemptions for Certain Real Property.
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
5709.121
| Exclusive Charitable or Public Purposes Defined.
Section
5709.201
| Continuation of Certificates.
Section
5709.211
| Opinion of a Director Required Before Issuance of Exempt Facility Certificate.
Section
5709.212
| Fees for Exempt Facility Certificate.
Section
5709.411
| Declaration That Improvements Constitute Public Purpose - Detached Areas.
Section
5709.481
| Voluntary Assessments.
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
5709.671
| Policy of Retaining Existing or Creating New Employment Opportunities.
Section
5709.831
| Reimbursing Local Taxing Authorities.
Section
5709.832
| Nondiscriminatory Hiring Practices in Operations of Business Granted Tax Exemption.
Section
5709.881
| Local Agreements.
Section
5709.882
| Report of Local Agreements.
Section
5709.883
| Tax Incentive Review Council - Cleanup of Contamination.
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].