Section 5709.09 - Exemption of Nature Preserves and Environmental Projects

Ohio Rev. Code § 5709.09
in: Section 5709.09 - Exemption of Nature Preserves and Environmental Projects
Previous Section 5709.08 - Exemption of Government and Public PropertyNext Section 5709.10 - Exemption of Public Property

(A) Real property or any estate, interest, or right therein dedicated in accordance with section 1517.05 of the Revised Code is exempt from taxation.

(B) Real property is exempt from taxation if the property is owned or held by an organization that is organized for the purpose of natural resources protection, preservation, restoration, or enhancement or water quality improvement and that is described under section 501(c)(3) of the Internal Revenue Code and exempt from taxation under section 501(a) of the Internal Revenue Code and if either of the following apply:

(1) The property is subject to an environmental response project described in division (E)(2) of section 5301.80 of the Revised Code.

(2) The property is subject to a nature water project that receives funding from the H2Ohio fund established in section 126.60 of the Revised Code.

Last updated May 11, 2022 at 3:59 PM

Disclaimer. This may not be the most current version of this information. Users should consult official sources to verify information on this site is recent and current. Marble does not warrant or represent the accuracy, completeness or reliability of the information contained on this site.