Ohio Rev. Code § 727.031
This is the official text of Ohio Rev. Code § 727.031, 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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§ 727.031. Exemption from special assessments - nonprofit arts institutions
Official statutory text
September 30, 2021 House Bill 110 - 134th General Assembly (A) As used in this section: (1) "Nonprofit arts institution" has the same meaning as in division (G) of section 5709.121 of the Revised Code. (2) "Qualifying real property" means any real property that is located in a county having a population greater than five hundred thousand but less than five hundred forty thousand and that is either (i) owned and operated by a nonprofit arts institution or (ii) owned and operated by a limited liability company whose sole member is a nonprofit arts institution. (B) For tax years 2020 to 2024, qualifying real property is exempt from special assessments levied under Chapter 727. or 729. of the Revised Code, provided no delinquent special assessments and related interest and penalties are levied or assessed against any property owned by the owner and operator of the qualifying real property for that tax year. Last updated July 14, 2021 at 5:24 PM
Status: in_force · Read it on the official government site
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