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Ohio Rev. Code Ann. § 5709.14

Exemption of graveyards

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

Lands used exclusively as graveyards, or grounds for burying the dead, except such as are held by a person, company, or corporation with a view to profit, or for the purpose of speculating in the sale thereof, 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.