Ohio Rev. Code § 307.081

July 27, 1990 House Bill 213 - 118th General Assembly A board of county commissioners may purchase or appropriate real property in the unincorporated territory of the county in order to do all of the following: (A) Sell or lease the property; (B) After the property is leased or purchased from the county, exempt from real property taxes under section 5709.78 of the Revised Code part or all of an improvement to the property; (C) Once an improvement to the property is exempted from taxation under section 5709.78 of the Revised Code, charge the owner of the improvement a service payment under section 5709.79 of the Revised Code; (D) Use the money collected from the service payments to finance the construction or repair of public infrastructure improvements that benefit the property and that are designated in the resolution adopted under section 5709.78 of the Revised Code.