Ohio § 5709.26 Revocation of certificate due to fraud or misrepresentation - penalties

Ohio Statutes

§ 5709.26 — Revocation of certificate due to fraud or misrepresentation - penalties

Ohio § 5709.26

Title 57Taxation

Ch. 5709Taxable Property - Exemptions

This text of Ohio § 5709.26 (Revocation of certificate due to fraud or misrepresentation - penalties) 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. § 5709.26 (2026).

Text

When an exempt facility certificate is revoked  or modified for the reason stated in division (C)(1) of section5709.22of the Revised Code, all taxes that would have been payable had no certificate been issued shall be assessed with  penalties and interest prescribed by law applicable thereto dating to when the exemption was first allowed. Notwithstanding any other time limitations imposed by law, if the certificate is revoked or modified under division (C)(2), (3), or (4) of section5709.22of the Revised Code, all taxes that would have been payable had no certificate existed as of the first day of January of the calendar year in which the certificate was revoked or modified are subject to assessment.

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When an exempt facility certificate is revoked or modified for the reason stated in division (C)(1) of section5709.22of the Revised Code, all taxes that would have been payable had no certificate been issued shall be assessed with penalties and interest prescribed by law applicable thereto dating to when the exemption was first allowed. Notwithstanding any other time limitations imposed by law, if the certificate is revoked or modified under division (C)(2), (3), or (4) of section5709.22of the Revised Code, all taxes that would have been payable had no certificate existed as of the first day of January of the calendar year in which the certificate was revoked or modified are subject to assessment.