Ohio Statutes
§ 5311.11 — Each unit is separate parcel for taxation and assessment purposes
Ohio § 5311.11
This text of Ohio § 5311.11 (Each unit is separate parcel for taxation and assessment purposes) 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. § 5311.11 (2026).
Text
Each unit of a condominium property and the undivided interest in the common elements appurtenant to it is deemed a separate parcel for all purposes of taxation and assessment of real property, and no other unit or other part of the condominium property shall be charged with the payment of those taxes and assessments.
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Legislative History
Effective: July 20, 2004 | Latest Legislation: House Bill 135 - 125th General Assembly
Nearby Sections
15
§ 5311.01
Condominium property definitions§ 5311.033
Conversion of convertible units§ 5311.04
Common areas and facilities§ 5311.041
Common expenses§ 5311.05
Condominium declaration§ 5311.051
Expandable condominium property§ 5311.052
Action to contest change in percentage interests in common areas and facilities of unit owners§ 5311.07
Condominium drawings§ 5311.08
Unit owners association§ 5311.081
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Bluebook (online)
Ohio § 5311.11, Counsel Stack Legal Research, https://law.counselstack.com/statute/oh/5311.11.