Ohio Chapter 5709 — Taxable Property - Exemptions

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Ohio Rev. Code Ann. § 5709.01— Taxable property entered on general tax list and duplicate
Ohio Rev. Code Ann. § 5709.02— Taxable property to be entered on classified tax list and duplicate
Ohio Rev. Code Ann. § 5709.03— Fixing situs of certain classes of property within or without this state
Ohio Rev. Code Ann. § 5709.04— Exemption of intangible property
Ohio Rev. Code Ann. § 5709.05— When former public lands become taxable
Ohio Rev. Code Ann. § 5709.06— Valuation, special assessment, and issuance of notes relative to public land under lease renewable forever
Ohio Rev. Code Ann. § 5709.07— Exemption of schools, churches, and colleges
Ohio Rev. Code Ann. § 5709.08— Exemption of government and public property
Ohio Rev. Code Ann. § 5709.09— Exemption of nature preserves and environmental projects
Ohio Rev. Code Ann. § 5709.10— Exemption of public property
Ohio Rev. Code Ann. § 5709.11— Exemption of municipal utility works
Ohio Rev. Code Ann. § 5709.12— Exemption of property used for public or charitable purposes
Ohio Rev. Code Ann. § 5709.13— Exemption of property used as children's homes
Ohio Rev. Code Ann. § 5709.14— Exemption of graveyards
Ohio Rev. Code Ann. § 5709.15— Exemption of veterans funds and monuments
Ohio Rev. Code Ann. § 5709.16— Exemption of monuments and memorials
Ohio Rev. Code Ann. § 5709.17— Exemption of property of memorial or cemetery associations or veterans' organizations
Ohio Rev. Code Ann. § 5709.18— Exemption of prehistoric earthworks or historic buildings
Ohio Rev. Code Ann. § 5709.19— Deduction for domestic animals
Ohio Rev. Code Ann. § 5709.20— Air or noise pollution control certificate - definitions
Ohio Rev. Code Ann. § 5709.21— Air or noise pollution control certificate
Ohio Rev. Code Ann. § 5709.22— Tax commissioner - powers and duties
Ohio Rev. Code Ann. § 5709.24— Tax commissioner to adopt rules
Ohio Rev. Code Ann. § 5709.25— Exemption of pollution control facilities
Ohio Rev. Code Ann. § 5709.26— Revocation of certificate due to fraud or misrepresentation - penalties
Ohio Rev. Code Ann. § 5709.27— Transfer of exemption certificate
Ohio Rev. Code Ann. § 5709.28— Percentage of taxable value of agricultural security area land may be exempt
Ohio Rev. Code Ann. § 5709.40— Declaration that improvements constitute public purpose - blighted areas
Ohio Rev. Code Ann. § 5709.041— Exemption of certain deposits
Ohio Rev. Code Ann. § 5709.41— Declaration that improvements constitute public purpose
Ohio Rev. Code Ann. § 5709.42— Annual service payments in lieu of taxes
Ohio Rev. Code Ann. § 5709.43— Municipal public improvement tax increment equivalent fund - urban redevelopment tax increment equivalent fund
Ohio Rev. Code Ann. § 5709.44— Foreign trade zone exemption
Ohio Rev. Code Ann. § 5709.45— Downtown redevelopment districts
Ohio Rev. Code Ann. § 5709.46— Annual service payments in lieu of taxes
Ohio Rev. Code Ann. § 5709.47— Municipal downtown redevelopment district fund
Ohio Rev. Code Ann. § 5709.48— Transportation financing districts; creation
Ohio Rev. Code Ann. § 5709.49— Service payments
Ohio Rev. Code Ann. § 5709.50— Regional transportation improvement project fund
Ohio Rev. Code Ann. § 5709.51— Extension of exemption from taxation of improvements
Ohio Rev. Code Ann. § 5709.52— Exemption from taxation for increase in value for newly developable or redevelopment property
Ohio Rev. Code Ann. § 5709.53— Exemption of solar, wind or hydrothermal energy system and of certain energy facilities
Ohio Rev. Code Ann. § 5709.55— Grape products - personal property exemption
Ohio Rev. Code Ann. § 5709.56— Residential development land exemption
Ohio Rev. Code Ann. § 5709.57— Agreements with qualifying athletic complexes
Ohio Rev. Code Ann. § 5709.61— Enterprise zone definitions
Ohio Rev. Code Ann. § 5709.62— Designation of enterprise zones by municipal corporations
Ohio Rev. Code Ann. § 5709.63— Designation of enterprise zones by counties
Ohio Rev. Code Ann. § 5709.64— Applying for tax incentive qualification certificate
Ohio Rev. Code Ann. § 5709.65— Entitlement to tax incentives
Ohio Rev. Code Ann. § 5709.66— Applying for employee tax credit certificate
Ohio Rev. Code Ann. § 5709.67— Duties of director of development and tax commissioner
Ohio Rev. Code Ann. § 5709.68— Report on all agreements in effect
Ohio Rev. Code Ann. § 5709.69— Notice of intent to relocate
Ohio Rev. Code Ann. § 5709.71— Exemption of port authority property leased to railroad - annual payments
Ohio Rev. Code Ann. § 5709.72— Exemption for library technology development
Ohio Rev. Code Ann. § 5709.73— Exemption for increase in property value due to public infrastructure improvement
Ohio Rev. Code Ann. § 5709.74— Annual service payments in lieu of taxes
Ohio Rev. Code Ann. § 5709.75— Township public improvement tax increment equivalent fund
Ohio Rev. Code Ann. § 5709.76— Exempting public obligations and purchase obligations
Ohio Rev. Code Ann. § 5709.77— County public infrastructure improvement definitions
Ohio Rev. Code Ann. § 5709.78— Exemption for increase in property value due to county public infrastructure improvement
Ohio Rev. Code Ann. § 5709.79— Annual service payments in lieu of taxes
Ohio Rev. Code Ann. § 5709.80— Redevelopment tax equivalent fund
Ohio Rev. Code Ann. § 5709.081— Exempting public recreational facility used for athletic events
Ohio Rev. Code Ann. § 5709.81— County bonds or notes to finance public infrastructure improvement
Ohio Rev. Code Ann. § 5709.082— Distribution of municipal income tax revenues from new employees at major league facilities
Ohio Rev. Code Ann. § 5709.82— Compensating school district for revenues lost due to tax exemptions
Ohio Rev. Code Ann. § 5709.083— Exemption for eligible county projects
Ohio Rev. Code Ann. § 5709.83— Notifying school district of proposed tax exemption
Ohio Rev. Code Ann. § 5709.084— Exemption of convention centers
Ohio Rev. Code Ann. § 5709.84— Exemption for local railroad operation
Ohio Rev. Code Ann. § 5709.85— Tax incentive review council
Ohio Rev. Code Ann. § 5709.86— Exemption for abandoned school property
Ohio Rev. Code Ann. § 5709.87— Exempting increase in assessed value of realty cleaned of contamination
Ohio Rev. Code Ann. § 5709.88— Tax incentives to promote employment and improve economic climate
Ohio Rev. Code Ann. § 5709.89— Residential development loan exemption and payments
Ohio Rev. Code Ann. § 5709.91— Service payments in lieu of taxes
Ohio Rev. Code Ann. § 5709.92— Ranking of school districts by capacity
Ohio Rev. Code Ann. § 5709.93— Computation of payments for operating fixed-rate levy losses of local taxing units and public libraries
Ohio Rev. Code Ann. § 5709.101— Exemptions for certain real property
Ohio Rev. Code Ann. § 5709.111— Exemption of property used exclusively in treatment, distribution, and sale of water to consumers
Ohio Rev. Code Ann. § 5709.112— Exemption of tangible personal property used in oil or gas recovery
Ohio Rev. Code Ann. § 5709.121— Exclusive charitable or public purposes defined
Ohio Rev. Code Ann. § 5709.201— Continuation of certificates
Ohio Rev. Code Ann. § 5709.211— Opinion of a director required before issuance of exempt facility certificate
Ohio Rev. Code Ann. § 5709.212— Fees for exempt facility certificate
Ohio Rev. Code Ann. § 5709.411— Declaration that improvements constitute public purpose - detached areas
Ohio Rev. Code Ann. § 5709.431— [Former Section 803.210 of H.B. 110, 134th General Assembly, amended by S.B. 225, 134th General Assembly, and codified as R.C. 5709.431 pursuant to R.C. 103.131] Applicability of R.C. 5709.40 and 5709.41
Ohio Rev. Code Ann. § 5709.481— Voluntary assessments
Ohio Rev. Code Ann. § 5709.511— Expiring tax increment financing extension
Ohio Rev. Code Ann. § 5709.631— Requirements for agreements
Ohio Rev. Code Ann. § 5709.632— Designation of enterprise zones by central city of metropolitan statistical area
Ohio Rev. Code Ann. § 5709.633— Enterprise relocating from another Ohio location
Ohio Rev. Code Ann. § 5709.634— Waiver of retail facilities exclusion
Ohio Rev. Code Ann. § 5709.671— Policy of retaining existing or creating new employment opportunities
Ohio Rev. Code Ann. § 5709.831— Reimbursing local taxing authorities
Ohio Rev. Code Ann. § 5709.832— Nondiscriminatory hiring practices in operations of business granted tax exemption
Ohio Rev. Code Ann. § 5709.881— Local agreements
Ohio Rev. Code Ann. § 5709.882— Report of local agreements
Ohio Rev. Code Ann. § 5709.883— Tax incentive review council - cleanup of contamination
Ohio Rev. Code Ann. § 5709.911— Exemptions
Ohio Rev. Code Ann. § 5709.912— Administrative rules
Ohio Rev. Code Ann. § 5709.913— Increases in assessed value of real property located within a municipal incentive district
Ohio Rev. Code Ann. § 5709.914— Increases in assessed value of real property located within a county incentive district
Ohio Rev. Code Ann. § 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, pursuant to R.C. 103.131]
Ohio Rev. Code Ann. § 5709.916— Concurrent municipal tax increment financing exemptions