Ohio Statutes
§ 5502.47 — Exemption from real property tax
Ohio § 5502.47
This text of Ohio § 5502.47 (Exemption from real property tax) 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. § 5502.47 (2026).
Text
No civil defense structure shall be considered an improvement on the land on which the same is located for the purpose of real property taxation, if and from the time that a certified copy of the civil defense certificate shall have been filed in the office of the county auditor of the county in which the same is situated, and so long as such civil defense certificate shall be in force.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Effective: October 29, 1995 | Latest Legislation: Senate Bill 162 - 121st General Assembly
Nearby Sections
15
§ 5502.01
General duties of department§ 5502.011
Duties of director§ 5502.03
Division of homeland security§ 5502.05
Driver's license examination section§ 5502.06
Duty of examiners§ 5502.07
Training schools for examiners§ 5502.13
Investigative unit§ 5502.132
Ohio investigative unit fund§ 5502.1321
Ohio investigative unit contingency fundCite This Page — Counsel Stack
Bluebook (online)
Ohio § 5502.47, Counsel Stack Legal Research, https://law.counselstack.com/statute/oh/5502.47.