reglab/housing_qa huggingface dataset:
Ohio Rev Code § 5709.06 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5709 | Taxable Property - Exemptions|Section 5709.06 | Valuation, Special Assessment, and Issuance of Notes Relative to Public Land Under Lease Renewable Forever.

Effective: July 1, 1985|Latest Legislation:  House Bill 201 - 116th General Assembly|Whenever lands belonging to the state, a municipal corporation, religious, scientific, or benevolent society or institution, whether incorporated or unincorporated, or trustees for free education only, or held by the state in trust, are held under a lease for a term of years renewable forever and not subject to revaluation, such lands shall be considered for taxation purposes as the property of the lessees and shall be assessed in their names. Whenever lands appropriated by congress for the support of schools or for ministerial purposes are held under a perpetual lease subject to revaluation, the interest of such lessees in such lands shall be subject to taxation. In determining the value for taxation purposes of such leasehold interest, the true value in money of the land shall be ascertained, the annual rent reserved in the lease shall be capitalized on a six per cent basis, and the resulting sum shall be deducted from the true value of the land in money. The percentage of the result so obtained established by the tax commissioner as taxable value plus the taxable value of all the improvements upon such land shall be the taxable value of such leasehold interest.Whenever such lands appropriated by congress for the support of schools or for ministerial purposes are held under a lease for a term of years renewable forever, whether subject to revaluation or not, such lands shall, for all purposes of a special assessment for improvements benefiting such land, be considered as the property of the lessee. Whenever such lands are held under a lease for a term not renewable forever, such lands shall be subject to special assessments for improvements benefiting such lands, which shall be paid out of the annual rents accruing to the trust.Whenever it appears that the net annual rents or earnings accruing from such lands will be insufficient to pay the sum of such assessment as the assessment becomes payable, the trustees in local charge of such lands shall issue and sell notes for the sum so required, payable in such number of years as will be required for the net rents to meet the whole sum of such assessment, and bearing interest at not more than the rate provided in section 9.95 of the Revised Code as the tax commissioner determines. Such notes shall not be sold for less than par. Such notes and interest thereon shall be a lien upon the rents, earnings, or proceeds of any sale of such lands so assessed, and the sum of the notes and interest shall be paid out of the rents, earnings, or proceeds of such sale by the tax commissioner.
Ohio Rev Code § 5709.08 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5709 | Taxable Property - Exemptions|Section 5709.08 | Exemption of Government and Public Property.

Effective: March 30, 2006|Latest Legislation:  House Bill 530 - 126th General Assembly|(A)(1) Real or personal property belonging to the state or United States used exclusively for a public purpose, and public property used exclusively for a public purpose, shall be exempt from taxation.(2) For purposes of division (A)(1) of this section, real and personal property owned by the state, even when the property is leased or otherwise operated by a private party, and used as public service facilities described in section 1501.07 of the Revised Code, as concessions or other special projects described in division (F) of section 1531.06 of the Revised Code, as refuge harbors or marine recreational facilities described in section 1547.72 of the Revised Code, or areas described in section 1503.03 of the Revised Code, is hereby declared to be public property "used exclusively for a public purpose."(B) Real and personal property, when devoted to public use and not held for pecuniary profit, owned by an adjoining state or any political subdivision or agency of such adjoining state, which would be exempt from taxation if owned by the state of Ohio or a political subdivision or agency thereof, shall be exempt from taxation providing that such adjoining state exempts from taxation real and personal property devoted to public use and not held for pecuniary profit, owned by the state of Ohio or any political subdivision or agency thereof, which would be exempt from taxation if owned by the adjoining state or political subdivision or agency thereof.
Ohio Rev Code § 5709.082 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5709 | Taxable Property - Exemptions|Section 5709.082 | Distribution of Municipal Income Tax Revenues From New Employees at Major League Facilities.

Effective: March 2, 1992|Latest Legislation:  House Bill 228 - 119th General Assembly|(A) As used in this section, "new employee" means both of the following:(1) Every person employed in the construction of property exempt from taxation under division (C)(1) of section 5709.081 of the Revised Code;(2) A person to whom division (A)(1) of this section does not apply, who works at the site of real property exempt from taxation under division (B) or (C)(1) of section 5709.081 of the Revised Code, and who has not been subject, prior to working at that site, unless he was first employed for the purpose of working at that site, to income taxes within the previous two years to the municipal corporation in which the site is located on income derived from employment with his current employer. However, a replacement for a person who is not a "new employee" is also not a "new employee."(B) A municipal corporation in which is located property exempt from taxation under division (B) or (C)(1) of section 5709.081 of the Revised Code and that is the political subdivision, or one of the political subdivisions, in control of a corporation controlled pursuant to division (B)(1) of that section, shall pay from its general fund or a special fund established for the purposes of this section to the county auditor an amount equal to fifty per cent of any municipal income tax revenue it derives from new employees. The payment for the tax year for which the municipal income taxes were collected shall be made on or before the date that the first payment of real property taxes for that same tax year are due without penalty under section 323.12 of the Revised Code. The municipal corporation shall adjust its payment for a tax year to reflect additional tax revenue received or refunds given during that year for previous tax years for which payments under this section were made. The county auditor shall distribute payments under this section to the taxing districts that would have received property tax revenue from the exempt property if it was not tax exempt, in the same proportions as property taxes are distributed for the tax year for which a payment is made.Payments under this section shall be made to compensate the taxing districts for the loss of property tax revenue resulting from the tax exemption.
Ohio Rev Code § 5709.083 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5709 | Taxable Property - Exemptions|Section 5709.083 | Exemption for Eligible County Projects.

Effective: December 28, 2006|Latest Legislation:  House Bill 699 - 126th General Assembly|Real and personal property comprising a project undertaken, financed, operated, or maintained by an eligible county under section 307.695 of the Revised Code is exempt from taxation so long as the project remains owned by the eligible county.As used in this section, "eligible county" and "project" have the same meanings as in section 307.695 of the Revised Code.
Ohio Rev Code § 5709.084 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5709 | Taxable Property - Exemptions|Section 5709.084 | Exemption of Convention Centers.

Effective: October 17, 2019|Latest Legislation:  House Bill 166 - 133rd General Assembly|Real and personal property comprising a convention center that is constructed or, in the case of personal property, acquired, after January 1, 2010, are exempt from taxation if the convention center is located in a county having a population, when construction of the convention center commences, of more than one million two hundred thousand according to the most recent federal decennial census, and if the convention center, or the land upon which the convention center is situated, is owned or leased by the county. For the purposes of this section, construction of the convention center commences upon the earlier of issuance of debt to finance all or a portion of the convention center, demolition of existing structures on the site, or grading of the site in preparation for construction. Real and personal property comprising a convention center owned by the largest city in a county having a population greater than seven hundred thousand but less than nine hundred thousand according to the most recent federal decennial census is exempt from taxation, regardless of whether the property is leased to or otherwise operated or managed by a person other than the city. Real and personal property comprising a convention center or arena owned by a convention facilities authority in a county having a population greater than seven hundred fifty thousand according to the most recent federal decennial census is exempt from taxation, regardless of whether the property is leased to or otherwise operated or managed by a person other than the convention facilities authority, notwithstanding section 351.12 of the Revised Code. Real and personal property comprising a convention center or arena owned by the largest city in a county having a population greater than two hundred thirty-five thousand but less than three hundred thousand according to the most recent federal decennial census at the time of the construction of the convention center or arena is exempt from taxation, regardless of whether the property is leased to or otherwise operated or managed by a person other than the city. Real and personal property comprising a convention center or arena owned by the city in which the convention center or arena is located, and located in a county having a population greater than five hundred thousand but less than six hundred thousand according to the most recent federal decennial census at the time of the construction of the convention center or arena, is exempt from taxation, regardless of whether the property is leased to or otherwise operated or managed by a person other than the city. As used in this section, "convention center" and "arena" have the same meanings as in section 307.695 of the Revised Code.
Ohio Rev Code § 5709.09 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5709 | Taxable Property - Exemptions|Section 5709.09 | Exemption of Nature Preserves.

Effective: August 31, 1970|Latest Legislation:  Senate Bill 113 - 108th General Assembly|Real property or any estate, interest, or right therein dedicated in accordance with section 1517.05 of the Revised Code is exempt from taxation.
Ohio Rev Code § 5709.10 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5709 | Taxable Property - Exemptions|Section 5709.10 | Exemption of Public Property.

Effective: April 12, 2021|Latest Legislation:  House Bill 665 - 133rd General Assembly|Market houses and other houses or halls, public squares, or other public grounds of a municipal corporation or township used exclusively for public purposes or erected by taxation for such purposes, land and multi-level parking structures used exclusively for a public purpose and owned and operated by a municipal corporation under section 717.05 of the Revised Code or by an urban township that has adopted a limited home rule form of government under section 504.02 of the Revised Code that charges no fee for the privilege of parking thereon, property used as a county fairgrounds that is owned by the board of county commissioners, property owned by a county agricultural society that is used in furtherance of the purposes of the society, and property of housing authorities created and organized under and for the purposes of sections 3735.27 to 3735.50 of the Revised Code, which property is hereby declared to be public property used exclusively for a public purpose, notwithstanding that parts thereof may be lawfully leased, shall be exempt from taxation.
Ohio Rev Code § 5709.101 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5709 | Taxable Property - Exemptions|Section 5709.101 | Exemptions for Certain Real Property.

Effective: September 29, 2017|Latest Legislation:  House Bill 49 - 132nd General Assembly|Real property satisfying all of the following conditions shall be exempt from taxation:(A) If any part of the property is held out for rent to tenants, less than seventy-five per cent of the square footage of that part is leased by one or more tenants.(B) On the tax lien date, it is owned by a municipal corporation to which the property was conveyed by a community improvement corporation as defined in section 1724.01 of the Revised Code.(C) It was conveyed to that community improvement corporation by the United States government or any of its agencies.(D) It is subject to an agreement under which that municipal corporation is required to convey the property to that community improvement corporation before the property may be developed.
Ohio Rev Code § 5709.11 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5709 | Taxable Property - Exemptions|Section 5709.11 | Exemption of Municipal Utility Works.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|Works, machinery, pipe lines, and fixtures belonging to a municipal corporation and used exclusively for conveying water to it, or for heating or lighting it, shall be exempt from taxation.
Ohio Rev Code § 5709.111 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5709 | Taxable Property - Exemptions|Section 5709.111 | Exemption of Property Used Exclusively in Treatment, Distribution, and Sale of Water to Consumers.

Effective: September 3, 1986|Latest Legislation:  House Bill 720 - 116th General Assembly|All real and personal property belonging to a political subdivision or to a nonprofit corporation as defined in division (C) of section 1702.01 of the Revised Code is exempt from taxation if it is used exclusively in the treatment, distribution, and sale of water to consumers.
Ohio Rev Code § 5709.112 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5709 | Taxable Property - Exemptions|Section 5709.112 | Exemption of Tangible Personal Property Used in Oil or Gas Recovery.

Effective: June 30, 2005|Latest Legislation:  House Bill 66 - 126th General Assembly|For tax year 2006 and each tax year thereafter, all tangible personal property used in the recovery of oil or gas, when installed and located on the premises or leased premises of the owner, shall be exempt from taxation. Such tangible personal property shall be subject to taxation if it is not installed on the premises or leased premises of the owner, or if it is used for the transmission, transportation, or distribution of oil or gas, as provided in section 5711.22 of the Revised Code. The tax commissioner may adopt rules governing the administration of the exemption provided by this section.This section does not apply to any taxpayer that is required to file a report under section 5727.08 of the Revised Code.
Ohio Rev Code § 5709.13 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5709 | Taxable Property - Exemptions|Section 5709.13 | Exemption of Property Used as Children's Homes.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|The net income of any property which is used solely for the support of institutions used exclusively as homes for poor children, the real estate on which said institutions are located, and the buildings connected therewith, shall be exempt from taxation.
Ohio Rev Code § 5709.14 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5709 | Taxable Property - Exemptions|Section 5709.14 | Exemption of Graveyards.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|Lands used exclusively as graveyards, or grounds for burying the dead, except such as are held by a person, company, or corporation with a view to profit, or for the purpose of speculating in the sale thereof, shall be exempt from taxation.
Ohio Rev Code § 5709.15 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5709 | Taxable Property - Exemptions|Section 5709.15 | Exemption of Veterans Funds and Monuments.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|Funds raised and set apart for the purpose of building monuments to the veterans of this state, and monuments and monumental buildings shall be exempt from taxation.
Ohio Rev Code § 5709.16 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5709 | Taxable Property - Exemptions|Section 5709.16 | Exemption of Monuments and Memorials.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|Lands held and used as the place of interment of a distinguished deceased person and as the place of a monument or memorial to such person, together with funds raised or held for the purpose of maintaining such monument or memorial, and its place of erection, so long as they are held and used for such purpose, shall be exempt from taxation or assessment for any purpose.
Ohio Rev Code § 5709.18 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5709 | Taxable Property - Exemptions|Section 5709.18 | Exemption of Prehistoric Earthworks or Historic Buildings.

Effective: August 24, 1976|Latest Legislation:  House Bill 418 - 111th General Assembly|Lands on which are situated prehistoric earthworks, or upon which stands an historic building which is preserved in commemoration of historic events in the settlement and development of the state, and which are purchased by any person, association, or company for the purpose of the preservation of such earthworks or historic building and are not held for profit but dedicated to public uses as prehistoric parks or as historic grounds, or which are dedicated under section 149.52 of the Revised Code, shall be exempt from taxation. The owners of such prehistoric parks or historic grounds may establish reasonable rules governing access thereto.
Ohio Rev Code § 5709.19 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5709 | Taxable Property - Exemptions|Section 5709.19 | Deduction for Domestic Animals.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|An individual resident of this state may deduct a sum not exceeding one hundred dollars, from the aggregate listed value of his domestic animals, whether used in business or not, as an exemption from taxation.
Ohio Rev Code § 5709.201 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5709 | Taxable Property - Exemptions|Section 5709.201 | Continuation of Certificates.

Effective: March 27, 2020|Latest Legislation:  House Bill 197 - 133rd General Assembly|(A) Except as provided in divisions (C)(4)(a) and (c) of section 5709.22 and division (F) of section 5709.25 of the Revised Code, a certificate issued under section 5709.21, 5709.31, 5709.46, or 6111.31 of the Revised Code that was valid and in effect on June 26, 2003, shall continue in effect subject to the law as it existed before that date. Division (C)(4)(b) of section 5709.22 of the Revised Code does not apply to any certificate issued by the tax commissioner before July 1, 2003. (B) Any applications pending on June 26, 2003, for which a certificate had not been issued on or before that date under section 6111.31 of the Revised Code shall be transferred to the tax commissioner for further administering. Sections 5709.20 to 5709.27 of the Revised Code apply to such pending applications, excluding the requirement of section 5709.212 of the Revised Code that applicants must pay the fee. (C) For applications pending on June 26, 2003, division (D) of section 5709.25 of the Revised Code allowing the commissioner to assess any additional tax notwithstanding any other time limitations imposed by law on the denied portion of the applicant's claim applies only to tax periods that would otherwise be open to assessment on that date.
Ohio Rev Code § 5709.211 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5709 | Taxable Property - Exemptions|Section 5709.211 | Opinion of a Director Required Before Issuance of Exempt Facility Certificate.

Effective: September 13, 2018|Latest Legislation:  House Bill 430 - 132nd General Assembly|(A) Before issuing an exempt facility certificate pursuant to section 5709.21 of the Revised Code, the tax commissioner shall provide a copy of a properly completed application to, and obtain the opinion of, one of the following persons:(1) The director of environmental protection in the case of an exempt facility described in division (B) or (F) of section 5709.20 of the Revised Code or, when applicable, division (L) of that section;(2) The director of natural resources in the case of an exempt facility described in division (L) of section 5709.20 of the Revised Code, when applicable;(3) The director of development in the case of an application for an exempt facility described in division (D), (I), or (K) of section 5709.20 of the Revised Code.The opinion shall provide the commissioner with a recommendation of whether the property is primarily designed, constructed, installed, and used as an exempt facility. The applicant shall provide additional information upon request by the tax commissioner, the director of environmental protection, the director of natural resources, or the director of development, and allow them to inspect the property listed in the application for the purposes of sections 5709.20 to 5709.27 of the Revised Code. The tax commissioner shall provide to the applicant a copy of the opinion issued by the director of environmental protection, director of natural resources, or director of the department of development, as applicable.(B) The opinions of the director of the environmental protection agency, the director of natural resources, and the director of development under division (A) of this section or division (C)(4) of section 5709.22 of the Revised Code are not final actions or orders subject to appeal.