Ohio Revised Code|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 5709.101 | Exemptions for certain real 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 a 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 5709.24 | 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 5709.41 | 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 | Definitions for sections 5709.45 to 5709.47.

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 5709.481 | Voluntary assessments.

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 5709.57 | 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 5709.631 | 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 5709.64 | 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 5709.671 | 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 5709.915 | 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 5709.92 | 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.