Ohio § 5501.78 Exemption from ad valorem property taxes and special assessments

Ohio Statutes

§ 5501.78 — Exemption from ad valorem property taxes and special assessments

Ohio § 5501.78

Title 55Roads-Highways-Bridges

Ch. 5501Department Of Transportation

This text of Ohio § 5501.78 (Exemption from ad valorem property taxes and special assessments) 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. § 5501.78 (2026).

Text

A transportation facility and any tangible  personal property used exclusively with a transportation facility  that is owned by the department of transportation and leased,  licensed, financed, or otherwise conveyed to an operator, or that  is acquired, constructed, or otherwise provided by an operator on  behalf of the department, is exempt from all ad valorem property  taxes and special assessments levied against property by the state  or any political subdivision of the state. Building and  construction materials that will be incorporated into a  transportation facility pursuant to a public-private agreement are  exempt from the taxes imposed under Chapters 5739. and 5741. of  the Revised Code.

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A transportation facility and any tangible personal property used exclusively with a transportation facility that is owned by the department of transportation and leased, licensed, financed, or otherwise conveyed to an operator, or that is acquired, constructed, or otherwise provided by an operator on behalf of the department, is exempt from all ad valorem property taxes and special assessments levied against property by the state or any political subdivision of the state. Building and construction materials that will be incorporated into a transportation facility pursuant to a public-private agreement are exempt from the taxes imposed under Chapters 5739. and 5741. of the Revised Code.