Ohio § 5713.07 Exempted real estate

Ohio Statutes

§ 5713.07 — Exempted real estate

Ohio § 5713.07

Title 57Taxation

Ch. 5713Assessing Real Estate

This text of Ohio § 5713.07 (Exempted real estate) 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. § 5713.07 (2026).

Text

The county auditor, at the time of making the  assessment of real property subject to taxation, shall enter in a  separate list pertinent descriptions of all burying grounds,  public schoolhouses, houses used exclusively for public worship,  institutions of purely public charity, real property used  exclusively for a home for the aged, as defined in section5701.13of the Revised Code, public buildings and property used  exclusively for any public purpose, and any other property, with  the lot or tract of land on which such house, institution, public  building, or other property is situated, and which have been  exempted from taxation by the tax commissioner or auditor under  section5715.27of the Revised Code or by the housing officer  under section3735.67of the Revised Code. The auditor sha

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The county auditor, at the time of making the assessment of real property subject to taxation, shall enter in a separate list pertinent descriptions of all burying grounds, public schoolhouses, houses used exclusively for public worship, institutions of purely public charity, real property used exclusively for a home for the aged, as defined in section5701.13of the Revised Code, public buildings and property used exclusively for any public purpose, and any other property, with the lot or tract of land on which such house, institution, public building, or other property is situated, and which have been exempted from taxation by the tax commissioner or auditor under section5715.27of the Revised Code or by the housing officer under section3735.67of the Revised Code. The auditor shall value such houses, buildings, property, and lots and tracts of land at their taxable value in the same manner as the auditor is required to value other real property, designating in each case the township, municipal corporation, and number of the school district, or the name or designation of the school, religious society, or institution to which each house, lot, or tract belongs. If such property is held and used for other public purposes, the auditor shall state by whom or how it is held.