Ohio § 5709.211 Opinion of a director required before issuance of exempt facility certificate

Ohio Statutes

§ 5709.211 — Opinion of a director required before issuance of exempt facility certificate

Ohio § 5709.211

Title 57Taxation

Ch. 5709Taxable Property - Exemptions

This text of Ohio § 5709.211 (Opinion of a director required before issuance of exempt facility certificate) 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. § 5709.211 (2026).

Text

(A)Before issuing an exempt facility certificate pursuant to section5709.21of the Revised Code, the tax commissioner shall provide a copy of a properly completed application to, and obtain the opinion of, one of the following persons:

(1)The director of environmental protection in the case of an exempt facility described in division (B) or (F) of section5709.20of the Revised Code or, when applicable, division (L) of that section;

(2)The director of natural resources in the case of an exempt facility described in division (L) of section5709.20of the Revised Code, when applicable;

(3)The director of development in the case of an application for an exempt facility described in division (D), (I), or (K) of section5709.20of the Revised Code. The opinion shall provide the commissioner wi

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(A) Before issuing an exempt facility certificate pursuant to section5709.21of the Revised Code, the tax commissioner shall provide a copy of a properly completed application to, and obtain the opinion of, one of the following persons:

(1) The director of environmental protection in the case of an exempt facility described in division (B) or (F) of section5709.20of the Revised Code or, when applicable, division (L) of that section;

(2) The director of natural resources in the case of an exempt facility described in division (L) of section5709.20of the Revised Code, when applicable;

(3) The director of development in the case of an application for an exempt facility described in division (D), (I), or (K) of section5709.20of the Revised Code.

The opinion shall provide the commissioner with a recommendation of whether the property is primarily designed, constructed, installed, and used as an exempt facility. The applicant shall provide additional information upon request by the tax commissioner, the director of environmental protection, the director of natural resources, or the director of development, and allow them to inspect the property listed in the application for the purposes of sections5709.20to5709.27of the Revised Code. The tax commissioner shall provide to the applicant a copy of the opinion issued by the director of environmental protection, director of natural resources, or director of the department of development, as applicable.

(B) The opinions of the director of the environmental protection agency, the director of natural resources, and the director of development under division (A) of this section or division (C)(4) of section5709.22of the Revised Code are not final actions or orders subject to appeal.