Ohio Statutes
§ 5502.48 — Exemption from personal property tax
Ohio § 5502.48
This text of Ohio § 5502.48 (Exemption from personal 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. § 5502.48 (2026).
Text
No civil defense structure or equipment shall be considered as "used in business" for the purpose of personal property taxation.
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Legislative History
Effective: October 29, 1995 | Latest Legislation: Senate Bill 162 - 121st General Assembly
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Bluebook (online)
Ohio § 5502.48, Counsel Stack Legal Research, https://law.counselstack.com/statute/oh/5502.48.