State Codes and Statutes
Statutes > Ohio > Title57 > Chapter57095709.01 Taxable property entered on general tax list and duplicate.
5709.02 Taxable property to be entered on classified tax list and duplicate.
5709.03 Fixing situs of certain classes of property within or without this state.
5709.04 Exemption of intangible property.
5709.041 Exemption of certain deposits.
5709.05 When former public lands become taxable.
5709.06 Valuation, special assessment, and issuance of notes relative to public land under lease renewable forever.
5709.07 Exemption of schools, churches, and colleges.
5709.08 Exemption of government and public property.
5709.081 Exempting public recreational facility used for athletic events.
5709.082 Distribution of municipal income tax revenues from new employees at major league facilities.
5709.083 Exemption for eligible county projects.
5709.084 [Effective 9/13/2010] Exemption of convention centers.
5709.09 Exemption of nature preserves.
5709.10 Exemption of public property.
5709.11 Exemption of municipal utility works.
5709.111 Exemption of property used exclusively in treatment, distribution, and sale of water to consumers.
5709.112 Exemption of tangible personal property used in oil or gas recovery.
5709.12 Exemption of property used for public or charitable purposes.
5709.121 Exclusive charitable or public purposes defined.
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 veterans' organizations.
5709.18 Exemption of prehistoric earthworks or historic buildings.
5709.19 Deduction for domestic animals.
5709.20 Air pollution control facility - noise pollution control facility definitions.
5709.201 Continuation of certificates.
5709.21 Air or noise pollution control certificate.
5709.211 Opinion of director required before issuance of exempt facility certificate.
5709.212 Fees for exempt facility certificate.
5709.22 Tax commissioner - powers and duties.
5709.23 County auditor to issue notice of application for certificate to taxing authority.
5709.231 [Repealed].
5709.24 Tax commissioner to adopt rules.
5709.25 Exemption of pollution control facilities.
5709.26 Revocation of certificate due to fraud or misrepresentation - penalties.
5709.27 Transfer of exemption certificate.
5709.28 Percentage of taxable value of agricultural security area land may be exempt.
5709.30 to 5709.37 [Repealed].
5709.40 Declaration that improvements constitute public purpose - blighted areas.
5709.41 Declaration that improvements constitute public purpose.
5709.411 Declaration that improvements constitute public purpose - detached areas.
5709.42 Annual service payments in lieu of taxes.
5709.43 Municipal public improvement tax increment equivalent fund - urban redevelopment tax increment equivalent fund.
5709.44 Foreign trade zone exemption.
5709.45 to 5709.52 [Repealed].
5709.53 Exemption of solar, wind or hydrothermal energy system and of certain energy facilities.
5709.55 Grape products - personal property exemption.
5709.61 Enterprise zone definitions.
5709.62 [Effective Until 9/13/2010] Designation of enterprise zones by municipal corporations.
5709.63 [Effective Until 9/13/2010] Designation of enterprise zones by counties.
5709.631 Requirements for agreements.
5709.632 [Effective Until 9/13/2010] Designation of enterprise zones by central city of metropolitan statistical area.
5709.633 Enterprise relocating from another Ohio location.
5709.64 Applying for tax incentive qualification certificate.
5709.65 Entitlement to tax incentives.
5709.66 Appying for employee tax credit certificate.
5709.67 Duties of director of development and tax commissioner.
5709.671 Policy of retaining existing or creating new employment opportunities.
5709.68 Report on all agreements in effect.
5709.69 Notice of intent to relocate.
5709.71 Exemption of port authority property leased to railroad - annual payments.
5709.72 Exemption for library technology development.
5709.73 Exemption for increase in property value due to public infrastructure improvement.
5709.74 Annual service payments in lieu of taxes.
5709.75 Township public improvement tax increment equivalent fund.
5709.76 Exempting public obligations and purchase obligations.
5709.77 County public infrastructure improvement definitions.
5709.78 Exemption for increase in property value due to county public infrastructure improvement.
5709.79 Annual service payments in lieu of taxes.
5709.80 Redevelopment tax equivalent fund.
5709.81 County bonds or notes to finance public infrastructure improvement.
5709.82 Compensating school district for revenues lost due to tax exemptions.
5709.83 Notifying school district of proposed tax exemption.
5709.831 Reimbursing local taxing authorities.
5709.832 Nondiscriminatory hiring practices in operations of business granted tax exemption.
5709.84 Exemption for local railroad operation.
5709.85 Tax incentive review council.
5709.86 Exemption for abandoned school property.
5709.87 Exempting increase in assessed value of realty cleaned of contamination.
5709.88 Tax incentives to promote employment and improve economic climate.
5709.881 Local agreements.
5709.882 Report of local agreements.
5709.883 Tax incentive review council - cleanup of contamination.
5709.91 Service payments in lieu of taxes.
5709.911 Exemptions.
5709.912 Administrative rules.
5709.913 Increases in assessed value of real property located within a municipal incentive district.
5709.914 Increases in assessed value of real property located within a county incentive district.
