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| § 5709.01 |
Taxable property entered on general tax list and duplicate |
| § 5709.02 |
Taxable property to be entered on classified tax list and duplicate |
| § 5709.03 |
Fixing situs of certain classes of property within or without this state |
| § 5709.04 |
Exemption of intangible property |
| § 5709.041 |
Exemption of certain deposits |
| § 5709.05 |
When former public lands become taxable |
| § 5709.06 |
Valuation, special assessment, and issuance of notes relative to public land under lease renewable forever |
| § 5709.07 |
Exemption of schools, churches, and colleges |
| § 5709.08 |
Exemption of government and public property |
| § 5709.081 |
Exempting public recreational facility used for athletic events |
| § 5709.082 |
Distribution of municipal income tax revenues from new employees at major league facilities |
| § 5709.083 |
Exemption for eligible county projects |
| § 5709.084 |
Exemption of convention centers |
| § 5709.09 |
Exemption of nature preserves and environmental projects |
| § 5709.10 |
Exemption of public property |
| § 5709.101 |
Exemptions for certain real property |
| § 5709.11 |
Exemption of municipal utility works |
| § 5709.111 |
Exemption of property used exclusively in treatment, distribution, and sale of water to consumers |
| § 5709.112 |
Exemption of tangible personal property used in oil or gas recovery |
| § 5709.12 |
Exemption of property used for public or charitable purposes |
| § 5709.121 |
Exclusive charitable or public purposes defined |
| § 5709.13 |
Exemption of property used as children’s homes |
| § 5709.14 |
Exemption of graveyards |
| § 5709.15 |
Exemption of veterans funds and monuments |
| § 5709.16 |
Exemption of monuments and memorials |
| § 5709.17 |
Exemption of property of memorial or cemetery associations or veterans’ organizations |
| § 5709.18 |
Exemption of prehistoric earthworks or historic buildings |
| § 5709.19 |
Deduction for domestic animals |
| § 5709.20 |
Air or noise pollution control certificate – definitions |
| § 5709.201 |
Continuation of certificates |
| § 5709.21 |
Air or noise pollution control certificate |
| § 5709.211 |
Opinion of a director required before issuance of exempt facility certificate |
| § 5709.212 |
Fees for exempt facility certificate |
| § 5709.22 |
Tax commissioner – powers and duties |
| § 5709.24 |
Tax commissioner to adopt rules |
| § 5709.25 |
Exemption of pollution control facilities |
| § 5709.26 |
Revocation of certificate due to fraud or misrepresentation – penalties |
| § 5709.27 |
Transfer of exemption certificate |
| § 5709.28 |
Percentage of taxable value of agricultural security area land may be exempt |
| § 5709.40 |
Declaration that improvements constitute public purpose – blighted areas |
| § 5709.41 |
Declaration that improvements constitute public purpose |
| § 5709.411 |
Declaration that improvements constitute public purpose – detached areas |
| § 5709.42 |
Annual service payments in lieu of taxes |
| § 5709.43 |
Municipal public improvement tax increment equivalent fund – urban redevelopment tax increment equivalent fund |
| § 5709.431 |
[Former Section 803.210 of H.B. 110, 134th General Assembly, amended by S.B. 225, 134th General Assembly, and codified as R.C. 5709.431 pursuant to R.C. 103.131] Applicability of R.C. 5709.40 and 5709.41 |
| § 5709.44 |
Foreign trade zone exemption |
| § 5709.45 |
Downtown redevelopment districts |
| § 5709.46 |
Annual service payments in lieu of taxes |
| § 5709.47 |
Municipal downtown redevelopment district fund |
| § 5709.48 |
Transportation financing districts; creation |
| § 5709.481 |
Voluntary assessments |
| § 5709.49 |
Service payments |
| § 5709.50 |
Regional transportation improvement project fund |
| § 5709.51 |
Extension of exemption from taxation of improvements |
| § 5709.52 |
Exemption from taxation for increase in value for newly developable or redevelopment property |
| § 5709.53 |
Exemption of solar, wind or hydrothermal energy system and of certain energy facilities |
| § 5709.55 |
Grape products – personal property exemption |
| § 5709.57 |
Agreements with qualifying athletic complexes |
| § 5709.61 |
Enterprise zone definitions |
| § 5709.62 |
Designation of enterprise zones by municipal corporations |
| § 5709.63 |
Designation of enterprise zones by counties |
| § 5709.631 |
Requirements for agreements |
| § 5709.632 |
Designation of enterprise zones by central city of metropolitan statistical area |
| § 5709.633 |
Enterprise relocating from another Ohio location |
| § 5709.634 |
Waiver of retail facilities exclusion |
| § 5709.64 |
Applying for tax incentive qualification certificate |
| § 5709.65 |
Entitlement to tax incentives |
| § 5709.66 |
Applying for employee tax credit certificate |
| § 5709.67 |
Duties of director of development and tax commissioner |
| § 5709.671 |
Policy of retaining existing or creating new employment opportunities |
| § 5709.68 |
Report on all agreements in effect |
| § 5709.69 |
Notice of intent to relocate |
| § 5709.71 |
Exemption of port authority property leased to railroad – annual payments |
| § 5709.72 |
Exemption for library technology development |
| § 5709.73 |
Exemption for increase in property value due to public infrastructure improvement |
| § 5709.74 |
Annual service payments in lieu of taxes |
| § 5709.75 |
Township public improvement tax increment equivalent fund |
| § 5709.76 |
Exempting public obligations and purchase obligations |
| § 5709.77 |
County public infrastructure improvement definitions |
| § 5709.78 |
Exemption for increase in property value due to county public infrastructure improvement |
| § 5709.79 |
Annual service payments in lieu of taxes |
| § 5709.80 |
Redevelopment tax equivalent fund |
| § 5709.81 |
County bonds or notes to finance public infrastructure improvement |
| § 5709.82 |
Compensating school district for revenues lost due to tax exemptions |
| § 5709.83 |
Notifying school district of proposed tax exemption |
| § 5709.831 |
Reimbursing local taxing authorities |
| § 5709.832 |
Nondiscriminatory hiring practices in operations of business granted tax exemption |
| § 5709.84 |
Exemption for local railroad operation |
| § 5709.85 |
Tax incentive review council |
| § 5709.86 |
Exemption for abandoned school property |
| § 5709.87 |
Exempting increase in assessed value of realty cleaned of contamination |
| § 5709.88 |
Tax incentives to promote employment and improve economic climate |
| § 5709.881 |
Local agreements |
| § 5709.882 |
Report of local agreements |
| § 5709.883 |
Tax incentive review council – cleanup of contamination |
| § 5709.91 |
Service payments in lieu of taxes |
| § 5709.911 |
Exemptions |
| § 5709.912 |
Administrative rules |
| § 5709.913 |
Increases in assessed value of real property located within a municipal incentive district |
| § 5709.914 |
Increases in assessed value of real property located within a county incentive district |
| § 5709.915 |
Application of amendments to R.C. 5709.91 by S.B. 57 of the 134th General Assembly [codified from Section 6 of S.B. 57, 134th General Assembly] |
| § 5709.916 |
Concurrent municipal tax increment financing exemptions |
| § 5709.92 |
Ranking of school districts by capacity |
| § 5709.93 |
Computation of payments for operating fixed-rate levy losses of local taxing units and public libraries |
