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.
Exemption of property used as children's homes
Ohio Rev. Code Ann. § 5709.13, under Chapter 5709 | Taxable Property - Exemptions.
Ohio Rev. Code Ann. § 5709.13