In any consideration concerning the exemption from taxation of any property, the burden of proof shall be placed on the property owner to show that the property is entitled to exemption. The fact that property has previously been granted an exemption is not evidence that it is entitled to continued exemption.
Ohio Rev. Code Ann. § 5715.271
Burden of proof of entitlement to exemption on property owner
Effective: October 17, 1985; Latest Legislation: House Bill 321 - 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.