Taxable Property - Exemptions
5709.01Taxable property entered on general tax list and duplicate.5709.02Taxable property to be entered on classified tax list and duplicate.5709.03Fixing situs of certain classes of property within or without this state.5709.04Exemption of intangible property.5709.041Exemption of certain deposits.5709.05When former public lands become taxable.5709.06Valuation, special assessment, and issuance of notes relative to public land under lease renewable forever.5709.07Exemption of schools, churches, and colleges.5709.08Exemption of government and public property.5709.081Exempting public recreational facility used for athletic events.5709.082Distribution of municipal income tax revenues from new employees at major league facilities.5709.083Exemption for eligible county projects.5709.084Exemption of convention centers.5709.09Exemption of nature preserves and environmental projects.5709.10Exemption of public property.5709.101Exemptions for certain real property.5709.11Exemption of municipal utility works.5709.111Exemption of property used exclusively in treatment, distribution, and sale of water to consumers.5709.112Exemption of tangible personal property used in oil or gas recovery.5709.12Exemption of property used for public or charitable purposes.5709.121Exclusive charitable or public purposes defined.5709.13Exemption of property used as children's homes.5709.14Exemption of graveyards.5709.15Exemption of veterans funds and monuments.5709.16Exemption of monuments and memorials.5709.17Exemption of property of memorial or cemetery associations or veterans' organizations.5709.18Exemption of prehistoric earthworks or historic buildings.5709.19Deduction for domestic animals.5709.20Air or noise pollution control certificate - definitions.5709.201Continuation of certificates.5709.21Air or noise pollution control certificate.5709.211Opinion of a director required before issuance of exempt facility certificate.5709.212Fees for exempt facility certificate.5709.22Tax commissioner - powers and duties.5709.24Tax commissioner to adopt rules.5709.25Exemption of pollution control facilities.5709.26Revocation of certificate due to fraud or misrepresentation - penalties.5709.27Transfer of exemption certificate.5709.28Percentage of taxable value of agricultural security area land may be exempt.5709.40Declaration that improvements constitute public purpose - blighted areas.5709.41Declaration that improvements constitute public purpose.5709.411Declaration that improvements constitute public purpose - detached areas.5709.42Annual service payments in lieu of taxes.5709.43Municipal public improvement tax increment equivalent fund - urban redevelopment tax increment equivalent fund.5709.431[Former Section 803.210 of H.B. 110, 134th General Assembly, amended by S.B. 225, 134th General Assembly, and codified as R.C. 5709.431 pursuant to R.C. 103.131] Applicability of R.C. 5709.40 and 5709.41.5709.44Foreign trade zone exemption.5709.45Downtown redevelopment districts.5709.46Annual service payments in lieu of taxes.5709.47Municipal downtown redevelopment district fund.5709.48Transportation financing districts; creation.5709.481Voluntary assessments.5709.49Service payments.5709.50Regional transportation improvement project fund.5709.51Extension of exemption from taxation of improvements.5709.511Expiring tax increment financing extension.5709.52Exemption from taxation for increase in value for newly developable or redevelopment property.5709.53Exemption of solar, wind or hydrothermal energy system and of certain energy facilities.5709.55Grape products - personal property exemption.5709.56Residential development land exemption.5709.57Agreements with qualifying athletic complexes.5709.61Enterprise zone definitions.5709.62Designation of enterprise zones by municipal corporations.5709.63Designation of enterprise zones by counties.5709.631Requirements for agreements.5709.632Designation of enterprise zones by central city of metropolitan statistical area.5709.633Enterprise relocating from another Ohio location.5709.634Waiver of retail facilities exclusion.5709.64Applying for tax incentive qualification certificate.5709.65Entitlement to tax incentives.5709.66Applying for employee tax credit certificate.5709.67Duties of director of development and tax commissioner.5709.671Policy of retaining existing or creating new employment opportunities.5709.68Report on all agreements in effect.5709.69Notice of intent to relocate.5709.71Exemption of port authority property leased to railroad - annual payments.5709.72Exemption for library technology development.5709.73Exemption for increase in property value due to public infrastructure improvement.5709.74Annual service payments in lieu of taxes.5709.75Township public improvement tax increment equivalent fund.5709.76Exempting public obligations and purchase obligations.5709.77County public infrastructure improvement definitions.5709.78Exemption for increase in property value due to county public infrastructure improvement.5709.79Annual service payments in lieu of taxes.5709.80Redevelopment tax equivalent fund.5709.81County bonds or notes to finance public infrastructure improvement.5709.82Compensating school district for revenues lost due to tax exemptions.5709.83Notifying school district of proposed tax exemption.5709.831Reimbursing local taxing authorities.5709.832Nondiscriminatory hiring practices in operations of business granted tax exemption.5709.84Exemption for local railroad operation.5709.85Tax incentive review council.5709.86Exemption for abandoned school property.5709.87Exempting increase in assessed value of realty cleaned of contamination.5709.88Tax incentives to promote employment and improve economic climate.5709.881Local agreements.5709.882Report of local agreements.5709.883Tax incentive review council - cleanup of contamination.5709.89Residential development loan exemption and payments.5709.91Service payments in lieu of taxes.5709.911Exemptions.5709.912Administrative rules.5709.913Increases in assessed value of real property located within a municipal incentive district.5709.914Increases in assessed value of real property located within a county incentive district.5709.915Application of amendments to R.C. 5709.91 by S.B. 57 of the 134th General Assembly [codified from Section 6 of S.B. 57, 134th General Assembly, pursuant to R.C. 103.131].5709.916Concurrent municipal tax increment financing exemptions.5709.92Ranking of school districts by capacity.5709.93Computation of payments for operating fixed-rate levy losses of local taxing units and public libraries.