Ohio Statutes
§ 5715.271 — Burden of proof of entitlement to exemption on property owner
Ohio § 5715.271
This text of Ohio § 5715.271 (Burden of proof of entitlement to exemption on property owner) 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. § 5715.271 (2026).
Text
In any consideration concerning the exemption from taxation of any property, the burden of proof shall be placed on the property owner to show that the property is entitled to exemption. The fact that property has previously been granted an exemption is not evidence that it is entitled to continued exemption.
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Related
Strongsville Board of Education v. Zaino
751 N.E.2d 996 (Ohio Supreme Court, 2001)
Strongsville Bd. of Edn. v. Zaino
2001 Ohio 1269 (Ohio Supreme Court, 2001)
ShadoArt Prods., Inc. v. Testa (Slip Opinion)
2016 Ohio 511 (Ohio Supreme Court, 2016)
Legislative History
Effective: October 17, 1985 | Latest Legislation: House Bill 321 - 116th General Assembly
Nearby Sections
15
Cite This Page — Counsel Stack
Bluebook (online)
Ohio § 5715.271, Counsel Stack Legal Research, https://law.counselstack.com/statute/oh/5715.271.