Ohio Rev. Code § 5715.271
Current with legislation from 2024 received as of March 20, 2024.
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.
R.C. §5715.271