No civil defense structure or equipment shall be considered as "used in business" for the purpose of personal property taxation.
Ohio Rev. Code Ann. § 5502.48
Exemption from personal property tax
Effective: October 29, 1995; Latest Legislation: Senate Bill 162 - 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.