us-oh/stat
Ohio Rev. Code § 5709.26
Revocation of certificate due to fraud or misrepresentation - penalties
When an exempt facility certificate is revoked or modified for the reason stated in division (C)(1) of section 5709.22 of the Revised Code, all taxes that would have been payable had no certificate been issued shall be assessed with penalties and interest prescribed by law applicable thereto dating to when the exemption was first allowed. Notwithstanding any other time limitations imposed by law, if the certificate is revoked or modified under division (C)(2), (3), or (4) of section 5709.22 of the Revised Code, all taxes that would have been payable had no certificate existed as of the first day of January of the calendar year in which the certificate was revoked or modified are subject to assessment.
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In this chapter (40 sections)
- 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
- 5709.52 · Exemption from taxation for increase in value for newly…
- 5709.53 · Exemption of solar, wind or hydrothermal energy system and of…
- 5709.55 · Grape products - personal property exemption
- 5709.56 · Residential development land exemption