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.
Exemption for eligible county projects
Ohio Rev. Code Ann. § 5709.083, under Chapter 5709 | Taxable Property - Exemptions.
Ohio Rev. Code Ann. § 5709.083