us-oh/stat
Ohio Rev. Code § 5709.10
Exemption of public property
Market houses and other houses or halls, public squares, or other public grounds of a municipal corporation or township used exclusively for public purposes or erected by taxation for such purposes, land and multi-level parking structures used exclusively for a public purpose and owned and operated by a municipal corporation under section 717.05 of the Revised Code or by an urban township that has adopted a limited home rule form of government under section 504.02 of the Revised Code that charges no fee for the privilege of parking thereon, property used as a county fairgrounds that is owned by the board of county commissioners, property owned by a county agricultural society that is used in furtherance of the purposes of the society, and property of housing authorities created and organized under and for the purposes of sections 3735.27 to 3735.50 of the Revised Code, which property is hereby declared to be public property used exclusively for a public purpose, notwithstanding that parts thereof may be lawfully leased, shall be exempt from taxation.
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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