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Ohio Statutes, Title 57

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Title 57, Title 57. Taxation

33 chapters · 1,351 sections in this title.

All chapters in Title 571,351 Ch 5747, Chapter 5747 | Income Tax110 Ch 5709, Chapter 5709 | Taxable Property - Ex…107 Ch 5705, Chapter 5705 | Tax Levy Law103 Ch 5703, Chapter 5703 | Department Of Taxation92 Ch 5733, Chapter 5733 | Corporation Franchise Tax77 Ch 5727, Chapter 5727 | Public Utilities68 Ch 5739, Chapter 5739 | Sales Tax66 Ch 5743, Chapter 5743 | Cigarette Tax66 Ch 5715, Chapter 5715 | Boards Of Revision; E…57 Ch 5731, Chapter 5731 | Estate Tax55 Ch 5735, Chapter 5735 | Motor Fuel Tax55 Ch 5721, Chapter 5721 | Delinquent Lands51 Ch 5713, Chapter 5713 | Assessing Real Estate44 Ch 5711, Chapter 5711 | Listing Personal Property37

1,351 sections·Filtered byTitle 57✕

Ohio Rev. Code Ann. § 5709.24 Tax commissioner to adopt rules
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The tax commissioner may adopt rules to administer sections 5709.20 to 5709.27 of the Revised Code.
Ohio Rev. Code Ann. § 5709.25 Exemption of pollution control facilities
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(A) Whenever an exempt facility certificate is issued, the transfer of tangible personal property to the holder of the certificate, whether such transfer takes place before or after the issuance of the certificate, shall not be considered a "sale" of such tangible personal proper…
Ohio Rev. Code Ann. § 5709.26 Revocation of certificate due to fraud or misrepresentation - penalties
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When an exempt facility certificate is revoked or modified for the reason stated in division (C)(1) of section 5709.22 of the Revised Code, all taxes that would have been payable had no certificate been issued shall be assessed with penalties and interest prescribed by law applic…
Ohio Rev. Code Ann. § 5709.27 Transfer of exemption certificate
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In the event of the sale, lease, or other transfer of an exempt facility, not involving a different location or use, the holder of the exempt facility certificate shall transfer the certificate by written instrument to the person who, except for the transfer of the certificate, w…

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Ohio Rev. Code Ann. § 5709.28 Percentage of taxable value of agricultural security area land may be exempt

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As used in this section, "qualifying agricultural real property" means a building, structure, improvement, or fixture that is used exclusively for agricultural purposes, that is located on land enrolled in an agricultural security area established under Chapter 931. of the Revise…

Ohio Rev. Code Ann. § 5709.40 Declaration that improvements constitute public purpose - blighted areas

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(A) As used in this section: (1) "Blighted area" and "impacted city" have the same meanings as in section 1728.01 of the Revised Code. (2) "Business day" means a day of the week excluding Saturday, Sunday, and a legal holiday as defined under section 1.14 of the Revised Code. (3)…

Ohio Rev. Code Ann. § 5709.41 Declaration that improvements constitute public purpose

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(A) As used in this section: (1) "Business day" means a day of the week excluding Saturday, Sunday, and a legal holiday as defined under section 1.14 of the Revised Code. (2) "Improvement" means the increase in assessed value of any parcel of property subsequent to the acquisitio…

Ohio Rev. Code Ann. § 5709.411 Declaration that improvements constitute public purpose - detached areas

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(A) As used in this section, "detached improvement" means an improvement as defined in section 5709.41 of the Revised Code that satisfies all of the following:(1) The ordinance declaring the improvement to be a public purpose was adopted under section 5709.41 of the Revised Code …

Ohio Rev. Code Ann. § 5709.42 Annual service payments in lieu of taxes

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(A) A municipal corporation that has declared an improvement to be a public purpose under section 5709.40 or 5709.41 of the Revised Code may require the owner of any structure located on the parcel to make annual service payments in lieu of taxes to the county treasurer on or bef…

Ohio Rev. Code Ann. § 5709.43 Municipal public improvement tax increment equivalent fund - urban redevelopment tax increment equivalent fund

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(A) A municipal corporation that grants a tax exemption under section 5709.40 of the Revised Code shall establish a municipal public improvement tax increment equivalent fund into which shall be deposited service payments in lieu of taxes distributed to the municipal corporation …

Ohio Rev. Code Ann. § 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

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The amendment by H.B. 110 of the 134th General Assembly of section 5709.40 of the Revised Code applies to any projects commenced or completed, or ordinances adopted, on, before, or after September 30, 2021, provided that, with respect to projects commenced or completed, or ordina…

Ohio Rev. Code Ann. § 5709.44 Foreign trade zone exemption

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(A) As used in this section:(1) "Tangible personal property" means the personal property of a merchant that is required to be returned on the average basis as provided in section 5711.15 of the Revised Code, and the average value of all articles purchased, received, or otherwise …

Ohio Rev. Code Ann. § 5709.45 Downtown redevelopment districts

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(A) As used in sections 5709.45 to 5709.47 of the Revised Code: (1) "Downtown redevelopment district" or "district" means an area not more than ten acres enclosed by a continuous boundary in which at least one historic building is being, or will be, rehabilitated. (2) "Historic b…

Ohio Rev. Code Ann. § 5709.46 Annual service payments in lieu of taxes

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(A) A municipal corporation that has declared an improvement to be a public purpose under section 5709.45 of the Revised Code may require the owner of any structure located on the parcel to make annual service payments in lieu of taxes to the county treasurer on or before the fin…

Ohio Rev. Code Ann. § 5709.47 Municipal downtown redevelopment district fund

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(A) A municipal corporation that grants a tax exemption or enters into a redevelopment charge agreement under section 5709.45 of the Revised Code shall establish a municipal downtown redevelopment district fund into which shall be deposited service payments in lieu of taxes distr…

Ohio Rev. Code Ann. § 5709.48 Transportation financing districts; creation

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(A) As used in this section and sections 5709.481, 5709.49, and 5709.50 of the Revised Code: (1) "Regional transportation improvement project" has the same meaning as in section 5595.01 of the Revised Code. (2) "Improvements" means the increase in the assessed value of any real p…

Ohio Rev. Code Ann. § 5709.481 Voluntary assessments

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(A) The governing board of a regional transportation improvement project may negotiate and enter into a voluntary agreement with the owner or owners of any parcel located in a transportation financing district created by the board whereby the owner or owners agree to subject the …

Ohio Rev. Code Ann. § 5709.49 Service payments

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(A) The governing board of a regional transportation improvement project that has declared an improvement to be a public purpose under section 5709.48 of the Revised Code shall require the owner of any parcel located in the transportation financing district to make annual service…

Ohio Rev. Code Ann. § 5709.50 Regional transportation improvement project fund

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(A) The governing board of a regional transportation improvement project that grants a tax exemption under section 5709.48 of the Revised Code or enters into one or more voluntary agreements imposing assessments under section 5709.481 of the Revised Code shall establish a regiona…

Ohio Rev. Code Ann. § 5709.51 Extension of exemption from taxation of improvements

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(A) The legislative authority of a municipal corporation, a board of township trustees, or a board of county commissioners may amend or provide in an ordinance or resolution adopted in accordance with division (B) of section 5709.40, section 5709.41, division (B) of section 5709.…

Ohio Rev. Code Ann. § 5709.511 Expiring tax increment financing extension

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(A) As used in this section, "multinational for-profit entity" means an entity that is organized for profit, headquartered in Ohio, and has business operations in both the United States and other countries. (B) The legislative authority of a municipal corporation, a board of town…

Ohio Rev. Code Ann. § 5709.52 Exemption from taxation for increase in value for newly developable or redevelopment property

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(A) As used in this section:(1) "Newly developable property" means a parcel of real property on which no commercial, agricultural, or industrial operations are currently being conducted and on which construction of one or more commercial or industrial buildings or structures is p…

Ohio Rev. Code Ann. § 5709.53 Exemption of solar, wind or hydrothermal energy system and of certain energy facilities

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(A) A solar, wind, or hydrothermal energy system on which construction or installation is completed during the period from August 14, 1979, through December 31, 1985, that meets the guidelines established under division (B) of section 1551.20 of the Revised Code is exempt from re…

Ohio Rev. Code Ann. § 5709.55 Grape products - personal property exemption

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Personal property used exclusively to transport, store, crush, press, process, ferment, or age grape agricultural products in the production of grape juice or grape wine, and grape juice or grape wine held in the course of business, but not held in labeled containers in which it …

Ohio Rev. Code Ann. § 5709.56 Residential development land exemption

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(A) As used in this section: (1) "Pre-residential development property" means a subdivided parcel of unimproved real property on which construction of one or more residential buildings is planned but has not yet commenced. The construction of streets, sidewalks, curbs, or drivewa…

Ohio Rev. Code Ann. § 5709.57 Agreements with qualifying athletic complexes

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(A) As used in this section, "qualifying athletic complex" means real property that is an athletic complex or upon which an athletic complex is situated, provided the complex is or was designated, on or after January 1, 2013, as a United States olympic or paralympic training site…

Ohio Rev. Code Ann. § 5709.61 Enterprise zone definitions

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As used in sections 5709.61 to 5709.69 of the Revised Code: (A) "Enterprise zone" or "zone" means any of the following: (1) An area with a single continuous boundary designated in the manner set forth in section 5709.62 or 5709.63 of the Revised Code and certified by the director…

Ohio Rev. Code Ann. § 5709.62 Designation of enterprise zones by municipal corporations

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(A) In any municipal corporation that is defined by the United States office of management and budget as a principal city of a metropolitan statistical area, the legislative authority of the municipal corporation may designate one or more areas within its municipal corporation as…

Ohio Rev. Code Ann. § 5709.63 Designation of enterprise zones by counties

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(A) With the consent of the legislative authority of each affected municipal corporation or of a board of township trustees, a board of county commissioners may, in the manner set forth in section 5709.62 of the Revised Code, designate one or more areas in one or more municipal c…

Ohio Rev. Code Ann. § 5709.631 Requirements for agreements

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Each agreement entered into under sections 5709.62, 5709.63, and 5709.632 of the Revised Code on or after April 1, 1994, shall be in writing and shall include all of the information and statements prescribed by this section. Agreements may include terms not prescribed by this sec…

Ohio Rev. Code Ann. § 5709.632 Designation of enterprise zones by central city of metropolitan statistical area

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(A)(1) The legislative authority of a municipal corporation defined by the United States office of management and budget as a principal city of a metropolitan statistical area may, in the manner set forth in section 5709.62 of the Revised Code, designate one or more areas in the …

Ohio Rev. Code Ann. § 5709.633 Enterprise relocating from another Ohio location

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(A)(1) Except as otherwise provided in division (B) of this section, no legislative authority or board of county commissioners shall enter into an agreement with an enterprise under division (E) of section 5709.62, division (D) of section 5709.63, or section 5709.632 of the Revis…

Ohio Rev. Code Ann. § 5709.634 Waiver of retail facilities exclusion

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A municipal corporation or county, or a township to which authority has been delegated under division (G) of section 5709.63 of the Revised Code, may enter an agreement under section 5709.62, 5709.63, or 5709.632 of the Revised Code with an enterprise respecting a place of busine…

Ohio Rev. Code Ann. § 5709.64 Applying for tax incentive qualification certificate

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(A) If an enterprise has been granted an incentive for the current calendar year under an agreement entered pursuant to section 5709.62, 5709.63, or 5709.632 of the Revised Code, it may apply, on or before the thirtieth day of April of that year, to the director of development, o…

Ohio Rev. Code Ann. § 5709.65 Entitlement to tax incentives

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(A) An enterprise issued a certificate under section 5709.64 of the Revised Code shall be entitled to the following tax incentives: (1) With the exception of improvements to land or tangible personal property constituting or used in the retail portion, if any, of a facility, any …

Ohio Rev. Code Ann. § 5709.66 Applying for employee tax credit certificate

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(A) If an enterprise has been granted an incentive for the current calendar year under an agreement entered into pursuant to section 5709.62 or 5709.63 of the Revised Code and satisfies both of the requirements described in divisions (A)(1) and (2) of this section at the time of …

Ohio Rev. Code Ann. § 5709.67 Duties of director of development and tax commissioner

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(A) Except as otherwise provided in sections 5709.61 to 5709.69 of the Revised Code, the director of development shall administer those sections and shall adopt rules necessary to implement and administer the enterprise zone program. The director shall assign to each zone current…

Ohio Rev. Code Ann. § 5709.671 Policy of retaining existing or creating new employment opportunities

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By enactment of this act, the General Assembly expresses its policy of encouraging political subdivisions of this state to exercise the authority granted under Chapters 725. and 1728. and under sections 3735.67 to 3735.70, 5709.40 to 5709.43, 5709.61 to 5709.69, 5709.73 to 5709.7…

Ohio Rev. Code Ann. § 5709.68 Report on all agreements in effect

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(A) On or before the thirty-first day of March each year, a municipal corporation or county that has entered into an agreement with an enterprise under section 5709.62, 5709.63, or 5709.632 of the Revised Code shall submit to the director of development services and the board of …

Ohio Rev. Code Ann. § 5709.69 Notice of intent to relocate

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If an enterprise operating in a county or municipal corporation in this state intends to relocate or relocates part or all of its operations to another county or municipal corporation in this state and has entered into or intends to enter into an agreement under section 5709.62, …

Ohio Rev. Code Ann. § 5709.71 Exemption of port authority property leased to railroad - annual payments

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(A) All real and tangible personal property owned by a port authority created prior to the effective date of this section pursuant to section 4582.22 of the Revised Code and leased or otherwise made available to a railroad company, as defined in section 5727.01 of the Revised Cod…

Ohio Rev. Code Ann. § 5709.72 Exemption for library technology development

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All tangible and intangible personal property shall be exempt from taxation if the following conditions exist in the year for which exemption is sought:(A) The owner is a nonprofit corporation that is exempt from federal income taxes under the provisions of section 501(c)(3) of t…

Ohio Rev. Code Ann. § 5709.73 Exemption for increase in property value due to public infrastructure improvement

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(A) As used in this section and section 5709.74 of the Revised Code: (1) "Business day" means a day of the week excluding Saturday, Sunday, and a legal holiday as defined in section 1.14 of the Revised Code. (2) "Further improvements" or "improvements" means the increase in the a…

Ohio Rev. Code Ann. § 5709.74 Annual service payments in lieu of taxes

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(A) A township that has declared an improvement to be a public purpose under section 5709.41 or 5709.73 of the Revised Code may require the owner of the parcel to make annual service payments in lieu of taxes to the county treasurer on or before the final dates for payment of rea…

Ohio Rev. Code Ann. § 5709.75 Township public improvement tax increment equivalent fund

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(A) Any township that grants a tax exemption under section 5709.73 of the Revised Code shall establish a township public improvement tax increment equivalent fund into which shall be deposited service payments in lieu of taxes distributed to the township under section 5709.74 of …

Ohio Rev. Code Ann. § 5709.76 Exempting public obligations and purchase obligations

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(A) All of the following are exempt from taxes levied by the state and its subdivisions: (1) Public obligations;(2) Interest or interest equivalent on public obligations and on purchase obligations;(3) The transfer, and any profit made on the sale, exchange, or other disposition,…

Ohio Rev. Code Ann. § 5709.77 County public infrastructure improvement definitions

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As used in sections 5709.77 to 5709.81 of the Revised Code:(A) "Business day" means a day of the week excluding Saturday, Sunday, and a legal holiday as defined in section 1.14 of the Revised Code.(B) "Fund" means to provide for the payment of the debt service on and the expenses…

Ohio Rev. Code Ann. § 5709.78 Exemption for increase in property value due to county public infrastructure improvement

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(A) A board of county commissioners may, by resolution, declare improvements to certain parcels of real property located in the unincorporated territory of the county to be a public purpose. Except as otherwise provided under division (C) of this section or section 5709.51 or 570…

Ohio Rev. Code Ann. § 5709.79 Annual service payments in lieu of taxes

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(A) A board of county commissioners that adopts a resolution under section 5709.78 of the Revised Code shall in the resolution require that the owner of the improvement make annual service payments in lieu of taxes to the county treasurer on or before the final dates for payment …

Ohio Rev. Code Ann. § 5709.80 Redevelopment tax equivalent fund

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(A) The board of county commissioners of a county that receives service payments in lieu of taxes under section 5709.79 of the Revised Code shall establish a redevelopment tax equivalent fund into which those payments shall be deposited. Separate accounts shall be established in …