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Ohio Rev. Code Ann. § 5709.13

Exemption of property used as children's homes

Effective: October 1, 1953; Latest Legislation: House Bill 1 - 100th General Assembly

The net income of any property which is used solely for the support of institutions used exclusively as homes for poor children, the real estate on which said institutions are located, and the buildings connected therewith, shall be exempt from taxation.

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.