Ohio § 5709.634 Waiver of retail facilities exclusion

Ohio Statutes

§ 5709.634 — Waiver of retail facilities exclusion

Ohio § 5709.634

Title 57Taxation

Ch. 5709Taxable Property - Exemptions

This text of Ohio § 5709.634 (Waiver of retail facilities exclusion) 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. § 5709.634 (2026).

Text

A municipal corporation or county, or a township to which authority has been delegated under division (G) of section5709.63of the Revised Code, may  enter an agreement under section5709.62,5709.63, or5709.632of the Revised Code with an enterprise respecting a place of business used primarily for making retail sales if  the board of education of each city, local, or exempted village school district within the territory of which that place of business is located adopts a resolution, approved by the majority of the board members, waiving  the retail facilities exclusion under division (C) of section5709.61of the Revised Code  with respect to that place of business. Unless otherwise provided in its resolution, a board of education does not waive its right to approve or reject agreements or to 

Free access — add to your briefcase to read the full text and ask questions with AI

A municipal corporation or county, or a township to which authority has been delegated under division (G) of section5709.63of the Revised Code, may enter an agreement under section5709.62,5709.63, or5709.632of the Revised Code with an enterprise respecting a place of business used primarily for making retail sales if the board of education of each city, local, or exempted village school district within the territory of which that place of business is located adopts a resolution, approved by the majority of the board members, waiving the retail facilities exclusion under division (C) of section5709.61of the Revised Code with respect to that place of business. Unless otherwise provided in its resolution, a board of education does not waive its right to approve or reject agreements or to receive notice under section5709.62,5709.63, or5709.632of the Revised Code by waiving the retail facilities exclusion under this section.