Ohio Revised Code (Last Updated: January 27, 2016) |
Title 57. LVII TAXATION |
Chapter 5727. PUBLIC UTILITIES |
Section 5727.05. Exemption of nonprofit and municipal corporations
Latest version.
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Sections 5727.01 to 5727.61 of the Revised Code do not apply to either of the following:
(A) Nonprofit corporations as defined in division (C) of section 1702.01 of the Revised Code that are engaged exclusively in the treatment, distribution, and sale of water to consumers;
(B) Municipal corporations within this state.
Effective Date: 10-05-1999