Ohio § 5709.201 Continuation of certificates

Ohio Statutes

§ 5709.201 — Continuation of certificates

Ohio § 5709.201

Title 57Taxation

Ch. 5709Taxable Property - Exemptions

This text of Ohio § 5709.201 (Continuation of certificates) 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. § 5709.201 (2026).

Text

(A)Except as provided in divisions (C)(4)(a) and (c) of section5709.22and division (F) of section5709.25of the Revised Code, a certificate issued under section5709.21,5709.31,5709.46, or6111.31of the Revised Code that was valid and in effect on June 26, 2003, shall continue in effect subject to the law as it existed before that date. Division (C)(4)(b) of section5709.22of the Revised Code does not apply to any certificate issued by the tax commissioner before July 1, 2003.

(B)Any applications pending on June 26, 2003, for which a certificate had not been issued on or before that date under section6111.31of the Revised Code shall be transferred to the tax commissioner for further administering. Sections5709.20to5709.27of the Revised Code apply to such pending applications, excluding the

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(A) Except as provided in divisions (C)(4)(a) and (c) of section5709.22and division (F) of section5709.25of the Revised Code, a certificate issued under section5709.21,5709.31,5709.46, or6111.31of the Revised Code that was valid and in effect on June 26, 2003, shall continue in effect subject to the law as it existed before that date. Division (C)(4)(b) of section5709.22of the Revised Code does not apply to any certificate issued by the tax commissioner before July 1, 2003.

(B) Any applications pending on June 26, 2003, for which a certificate had not been issued on or before that date under section6111.31of the Revised Code shall be transferred to the tax commissioner for further administering. Sections5709.20to5709.27of the Revised Code apply to such pending applications, excluding the requirement of section5709.212of the Revised Code that applicants must pay the fee.

(C) For applications pending on June 26, 2003, division (D) of section5709.25of the Revised Code allowing the commissioner to assess any additional tax notwithstanding any other time limitations imposed by law on the denied portion of the applicant's claim applies only to tax periods that would otherwise be open to assessment on that date.