Ohio Rev. Code § 5727.05 - Exemption of Nonprofit and Municipal Corporations

Section 5727.05 - Exemption of Nonprofit and Municipal Corporations
Section 5727.04 - Public Utility or Interexchange Telecommunications Company Not ExemptSection 5727.06 - Taxable Property of Public Utility or Interexchange Telecommunications Company - Assessment by Tax Commissioner

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.

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