Statutes, codes, and regulations
Ohio Revised Code
Title 57 - TAXATION
Chapter 5709 - TAXABLE PROPERTY - EXEMPTIONS
Section 5709.111 - Exemption of property used exclusively in treatment, distribution, and sale of water to consumers

Ohio Rev. Code § 5709.111

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Current with legislation from 2024 received as of August 15, 2024.
Section 5709.111 - Exemption of property used exclusively in treatment, distribution, and sale of water to consumers

All real and personal property belonging to a political subdivision or to a nonprofit corporation as defined in division (C) of section 1702.01 of the Revised Code is exempt from taxation if it is used exclusively in the treatment, distribution, and sale of water to consumers.

R.C. §5709.111

Effective Date: 9/3/1986 .