Each unit of a condominium property and the undivided interest in the common elements appurtenant to it is deemed a separate parcel for all purposes of taxation and assessment of real property, and no other unit or other part of the condominium property shall be charged with the payment of those taxes and assessments.
Ohio Rev. Code Ann. § 5311.11
Each unit is separate parcel for taxation and assessment purposes
Effective: July 20, 2004; Latest Legislation: House Bill 135 - 125th 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.