Ohio § 5502.50 Cost of superior protection from attack does not increase tax value of structure

Ohio Statutes

§ 5502.50 — Cost of superior protection from attack does not increase tax value of structure

Ohio § 5502.50

Title 55Roads-Highways-Bridges

Ch. 5502Department of Public Safety

This text of Ohio § 5502.50 (Cost of superior protection from attack does not increase tax value of structure) 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. § 5502.50 (2026).

Text

Where for reasons of national defense, a structure is constructed by an industry that is included on the list of critical industries as furnished by the federal emergency management agency, and the structure is located underground or in such similar fashion so as to provide superior protection against attack, that portion of the cost of the structure that is attributable to the added protection shall not be considered in determining the value of the structure for purposes of property taxation.

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Where for reasons of national defense, a structure is constructed by an industry that is included on the list of critical industries as furnished by the federal emergency management agency, and the structure is located underground or in such similar fashion so as to provide superior protection against attack, that portion of the cost of the structure that is attributable to the added protection shall not be considered in determining the value of the structure for purposes of property taxation.