Every fraternal benefit society organized or licensed under this chapter is hereby declared to be a charitable and benevolent institution, and all of its funds are exempt from all state, county, district, municipal, and school taxes other than franchise taxes and taxes on real estate.
Ohio Rev. Code Ann. § 3921.24
Tax exemption
Applied in 1 court decision — leading case Woodmen of the World v. Nebraska Dept. of Rev. (2018)
Most recently applied in Woodmen of the World v. Nebraska Dept. of Rev. (February 2018)
Effective: January 1, 1997; Latest Legislation: House Bill 468 - 121st General Assembly
Official source: Ohio Laws & Administrative Rules (Legislative Service Commission). Reproduced from public-domain Ohio statutes; confirm against the official source for the current text. Not legal advice.