us-oh/stat
Ohio Rev. Code § 5709.05
When former public lands become taxable
All tracts of land appropriated by congress for the support of schools or for ministerial purposes and sold by and under authority of law, and all lands which are sold by the United States shall be subject to taxation, immediately after such sale, as are other lands in this state. Lands appropriated by congress for the support of schools or for ministerial purposes shall not be sold for taxes until the purchase money therefor is fully paid, but shall be returned as delinquent and continue on the duplicate with the taxes of each year charged thereon and added to the tax, penalty, and interest due when they became delinquent, until payment is made by the purchaser or his assigns of such purchase money with the tax, penalty, and interest, or the lands are resold by the county auditor pursuant to the laws provided for the sale of such lands.
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In this chapter (40 sections)
- 5709.01 · Taxable property entered on general tax list and duplicate
- 5709.02 · Taxable property to be entered on classified tax list and…
- 5709.03 · Fixing situs of certain classes of property within or without…
- 5709.04 · Exemption of intangible property
- 5709.05 · When former public lands become taxable
- 5709.06 · Valuation, special assessment, and issuance of notes relative…
- 5709.07 · Exemption of schools, churches, and colleges
- 5709.08 · Exemption of government and public property
- 5709.09 · Exemption of nature preserves and environmental projects
- 5709.10 · Exemption of public property
- 5709.11 · Exemption of municipal utility works
- 5709.12 · Exemption of property used for public or charitable purposes
- 5709.13 · Exemption of property used as children's homes
- 5709.14 · Exemption of graveyards
- 5709.15 · Exemption of veterans funds and monuments
- 5709.16 · Exemption of monuments and memorials
- 5709.17 · Exemption of property of memorial or cemetery associations or…
- 5709.18 · Exemption of prehistoric earthworks or historic buildings
- 5709.19 · Deduction for domestic animals
- 5709.20 · Air or noise pollution control certificate - definitions
- 5709.21 · Air or noise pollution control certificate
- 5709.22 · Tax commissioner - powers and duties
- 5709.24 · Tax commissioner to adopt rules
- 5709.25 · Exemption of pollution control facilities
- 5709.26 · Revocation of certificate due to fraud or misrepresentation -…
- 5709.27 · Transfer of exemption certificate
- 5709.28 · Percentage of taxable value of agricultural security area…
- 5709.40 · Declaration that improvements constitute public purpose -…
- 5709.041 · Exemption of certain deposits
- 5709.41 · Declaration that improvements constitute public purpose
- 5709.42 · Annual service payments in lieu of taxes
- 5709.43 · Municipal public improvement tax increment equivalent fund -…
- 5709.44 · Foreign trade zone exemption
- 5709.45 · Downtown redevelopment districts
- 5709.46 · Annual service payments in lieu of taxes
- 5709.47 · Municipal downtown redevelopment district fund
- 5709.48 · Transportation financing districts; creation
- 5709.49 · Service payments
- 5709.50 · Regional transportation improvement project fund
- 5709.51 · Extension of exemption from taxation of improvements