An individual resident of this state may deduct a sum not exceeding one hundred dollars, from the aggregate listed value of his domestic animals, whether used in business or not, as an exemption from taxation.
Ohio Rev. Code Ann. § 5709.19
Deduction for domestic animals
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.