Ohio § 5709.77 County public infrastructure improvement definitions

Ohio Statutes

§ 5709.77 — County public infrastructure improvement definitions

Ohio § 5709.77

Title 57Taxation

Ch. 5709Taxable Property - Exemptions

This text of Ohio § 5709.77 (County public infrastructure improvement definitions) 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. § 5709.77 (2026).

Text

As used in sections5709.77to5709.81of the Revised Code:

(A)"Business day" means a day of the week excluding Saturday, Sunday, and a legal holiday as defined in section1.14of the Revised Code.

(B)"Fund" means to provide for the payment of the debt service on and the expenses relating to an outstanding obligation of the county.

(C)"Housing renovation" means a project carried out for residential purposes.

(D)"Improvement" means the increase in the assessed value of real property that would first appear on the tax list and duplicate of real and public utility property after the effective date of a resolution adopted under section5709.78of the Revised Code were it not for the exemption granted by that resolution. For purposes of division (A) of section5709.78of the Revised Code, "improv

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As used in sections5709.77to5709.81of the Revised Code:

(A) "Business day" means a day of the week excluding Saturday, Sunday, and a legal holiday as defined in section1.14of the Revised Code.

(B) "Fund" means to provide for the payment of the debt service on and the expenses relating to an outstanding obligation of the county.

(C) "Housing renovation" means a project carried out for residential purposes.

(D) "Improvement" means the increase in the assessed value of real property that would first appear on the tax list and duplicate of real and public utility property after the effective date of a resolution adopted under section5709.78of the Revised Code were it not for the exemption granted by that resolution. For purposes of division (A) of section5709.78of the Revised Code, "improvement" does not include any property used or to be used for residential purposes. For this purpose, "property that is used or to be used for residential purposes" means property that, as improved, is used or to be used for purposes that would cause the tax commissioner to classify the property as residential property in accordance with rules adopted by the commissioner under section5713.041of the Revised Code.

(E) "Incentive district" has the same meaning as in section5709.40of the Revised Code, except that a blighted area is in the unincorporated territory of a county.

(F) "Refund" means to fund and retire an outstanding obligation of the county.

(G) "Overlay" has the same meaning as in section5709.40of the Revised Code, except that the overlay is delineated by the board of county commissioners.

(H) "Project" and "public infrastructure improvement" have the same meanings as in section5709.40of the Revised Code.

Last updated November 22, 2024 at 3:54 PM