Works, machinery, pipe lines, and fixtures belonging to a municipal corporation and used exclusively for conveying water to it, or for heating or lighting it, shall be exempt from taxation.
Ohio Rev. Code Ann. § 5709.11
Exemption of municipal utility works
Effective: October 1, 1953; Latest Legislation: House Bill 1 - 100th 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.