All real and personal property belonging to a political subdivision or to a nonprofit corporation as defined in division (C) of section 1702.01 of the Revised Code is exempt from taxation if it is used exclusively in the treatment, distribution, and sale of water to consumers.
Ohio Rev. Code Ann. § 5709.111
Exemption of property used exclusively in treatment, distribution, and sale of water to consumers
Effective: September 3, 1986; Latest Legislation: House Bill 720 - 116th 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.