Ohio Revised Code (Last Updated: January 27, 2016) |
Title 57. LVII 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 |
Section 5709.10. Exemption of public 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 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 5709.23. County auditor to issue notice of application for certificate to taxing authority |
Section 5709.231. [Repealed] |
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 5709.30 to 5709.37. [Repealed] |
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 5709.44. Foreign trade zone exemption |
Section 5709.45 to 5709.52. [Repealed] |
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 5709.61. 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 5709.64. Applying for tax incentive qualification certificate |
Section 5709.65. Entitlement to tax incentives |
Section 5709.66. Appying 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 5709.92. 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 |