Ohio Rev. Code § 303.52
This is the official text of Ohio Rev. Code § 303.52, part of Ohio’s Ohio Revised Code — the complete compiled statutory law of Ohio, organized into 40+ numbered titles by subject.
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§ 303.52. Property exempt from taxation
Official statutory text
October 21, 1959 House Bill 1081 - 103rd General Assembly The property of a county, acquired or held for the purposes of sections 303.26 to 303.56 , inclusive, of the Revised Code, is declared to be public property used for essential public and governmental purposes and such property shall be exempt from all taxes of the county, any municipality, the state, or any political subdivision thereof. The tax exemption provided for in this section shall terminate when the county sells, leases, or otherwise disposes of such property in a county renewal area to a purchaser or lessee which is not a public body entitled to tax exemption with respect to such property.
Status: in_force · Read it on the official government site
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