Ohio Rev. Code § 5709.16
Current with legislation from 2024 received as of May 9, 2024.
Lands held and used as the place of interment of a distinguished deceased person and as the place of a monument or memorial to such person, together with funds raised or held for the purpose of maintaining such monument or memorial, and its place of erection, so long as they are held and used for such purpose, shall be exempt from taxation or assessment for any purpose.
R.C. §5709.16