Ohio § 4582.72 Port authority agreements to extend sales tax exemption

Ohio Statutes

§ 4582.72 — Port authority agreements to extend sales tax exemption

Ohio § 4582.72

Title 45Motor Vehicles-Aeronautics-Watercraft

Ch. 4582Port Authorities

This text of Ohio § 4582.72 (Port authority agreements to extend sales tax exemption) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ohio Rev. Code Ann. § 4582.72 (2026).

Text

Notwithstanding any other provision of this chapter, no port authority created under section4582.02or4582.22of the Revised Code shall enter an agreement providing for the construction or renovation of improvements to real property located outside of the port authority's jurisdiction to which all of the following applies without first obtaining approval from the board of county commissioners in the county where the property is located or, if the property is located in more than one county, from the board of county commissioners of each county in which the property is located:

(A)The agreement is with a non-public entity.

(B)The majority of the floor space of the improvements that are the subject of the agreement will not be occupied by the port authority upon completion of the construct

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Notwithstanding any other provision of this chapter, no port authority created under section4582.02or4582.22of the Revised Code shall enter an agreement providing for the construction or renovation of improvements to real property located outside of the port authority's jurisdiction to which all of the following applies without first obtaining approval from the board of county commissioners in the county where the property is located or, if the property is located in more than one county, from the board of county commissioners of each county in which the property is located:

(A) The agreement is with a non-public entity.

(B) The majority of the floor space of the improvements that are the subject of the agreement will not be occupied by the port authority upon completion of the construction or renovation.

(C) Building materials purchased for the renovation or construction will qualify for the exemption authorized by division (B)(13) of section5739.02of the Revised Code.

Last updated August 28, 2025 at 2:27 PM