If the property is disposed of or ceases to be used as qualifying property within this amount of time after being placed in operation: | The recapture percentage is: |
One year | 100% |
Two years | 86% |
Three years | 72% |
Four years | 58% |
Five years | 44% |
Six years | 30% |
Seven years | 15% |
R.C. § 5747.28