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 [Repealed]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