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Tax Library
OH
Ohio Revised Code
Title 57
Chapter 5709

Chapter 5709 - Taxable Property - Exemptions

Browse Chapter 5709 - Taxable Property - Exemptions

in: Chapter 5709 - Taxable Property - Exemptions

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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 and Environmental Projects 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 or Noise Pollution Control Certificate - 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 5709.041 - Exemption of Certain Deposits 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 - Downtown Redevelopment Districts 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 5709.56 - Residential Development Land 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 5709.081 - Exempting Public Recreational Facility Used for Athletic Events Section 5709.81 - County Bonds or Notes to Finance Public Infrastructure Improvement Section 5709.082 - Distribution of Municipal Income Tax Revenues From New Employees at Major League Facilities Section 5709.82 - Compensating School District for Revenues Lost Due to Tax Exemptions Section 5709.083 - Exemption for Eligible County Projects Section 5709.83 - Notifying School District of Proposed Tax Exemption Section 5709.084 - Exemption of Convention Centers 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 5709.89 - Residential Development Loan Exemption and Payments 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 5709.431 - [former Section 803.210 of H.b. 110, 134th General Assembly, Amended by S.b. 225, 134th General Assembly, and Codified as R.c. 5709.431 Pursuant to R.c. 103.131] Applicability of R.c. 5709.40 and 5709.41 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, 134th General Assembly]Section 5709.916 - Concurrent Municipal Tax Increment Financing Exemptions

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