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33 chapters · 1,351 sections in this title.
Ohio Rev. Code Ann. § 5727.031 Report by entity incidentally supplying electricity
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(A) A person that is engaged in some other primary business to which the supplying of electricity to others is incidental shall file a report under section 5727.08 of the Revised Code as an electric company but shall only report therein as taxable property the amounts required in…
Ohio Rev. Code Ann. § 5727.04 Public utility or interexchange telecommunications company not exempt
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The provisions of this chapter do not exempt any public utility or interexchange telecommunications company from the assessment and taxation of its property in the manner provided by law.
Ohio Rev. Code Ann. § 5727.05 Exemption of nonprofit and municipal corporations
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Sections 5727.01 to 5727.61 of the Revised Code do not apply to either of the following:(A) Nonprofit corporations as defined in division (C) of section 1702.01 of the Revised Code that are engaged exclusively in the treatment, distribution, and sale of water to consumers;(B) Mun…
Ohio Rev. Code Ann. § 5727.06 Taxable property of public utility or interexchange telecommunications company - assessment by tax commissioner
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(A) Except as otherwise provided by law, the following constitutes the taxable property of a public utility, interexchange telecommunications company, or public utility property lessor that shall be assessed by the tax commissioner: (1) For tax years before tax year 2006:(a) In t…