us-oh/stat
Ohio Rev. Code § 5715.271
Burden of proof of entitlement to exemption on property owner
Official textcodes.ohio.govlast amended
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.
Source: view the official text
In this chapter (40 sections)
- 5715.17 · Notice that work of equalization completed - county auditor…
- 5715.18 · Additional notice of change in assessment
- 5715.19 · Complaint against valuation or assessment - determination of…
- 5715.20 · Certification of action of county board of revision - time…
- 5715.21 · Payment of tax shall not abate complaint or appeal
- 5715.22 · Credit and repayment of overpaid taxes
- 5715.23 · Abstract of real property transmitted to tax commissioner
- 5715.24 · Review of assessment by tax commissioner - change of…
- 5715.25 · Statement to county auditor of change in aggregate value
- 5715.26 · County auditor to adjust valuation and transmit adjusted…
- 5715.27 · Application for exemption - rights of board of education -…
- 5715.28 · Decisions by department of taxation shall be binding
- 5715.29 · Rules, orders and instructions of tax commissioner
- 5715.30 · Tax commissioner shall furnish forms
- 5715.31 · Power of tax commissioner to compel obedience to orders
- 5715.32 · Power to require conferences
- 5715.33 · Sexennial reappraisal - reassessment of improperly assessed…
- 5715.34 · Duty of county auditor to make reassessment
- 5715.35 · Compilation, publication, and distribution of tax laws by tax…
- 5715.36 · County to pay assessment and hearing expenses of tax…
- 5715.37 · Tax commissioner to appear in court cases involving valuations
- 5715.38 · Proceedings to remedy improper administration
- 5715.39 · Remittance of illegally assessed taxes or late payment penalty
- 5715.40 · Department of taxation may assign duties to auditors
- 5715.41 · Right of assessment official to examine public record -…
- 5715.42 · Notice to tax commissioner of discovery of taxable property
- 5715.43 · Notice to prosecuting attorney of violation of laws
- 5715.44 · Prosecuting attorney is legal adviser in matters of taxation
- 5715.45 · Prohibition against failure to perform duties imposed by law
- 5715.46 · Prohibition against neglect of duty or fraudulent assessment
- 5715.48 · Prohibition against fraudulent valuation
- 5715.49 · Prohibition against former or present official divulging…
- 5715.50 · Prohibition against former or present employee divulging…
- 5715.51 · Prohibition against political activity by certain officials
- 5715.70 · Release of lien on real property situated in county
- 5715.99 · Penalty
- 5715.251 · Appeals of valuation process determinations
- 5715.271 · Burden of proof of entitlement to exemption on property owner
- 5715.441 · Powers and duties with respect to recoupment charge
- 5715.701 · Discharge of lien by county recorder - recording of release