Ohio § 5727.76 Exemption for tangible personal property transmitting electricity or natural gas in priority investment area

Ohio Statutes

§ 5727.76 — Exemption for tangible personal property transmitting electricity or natural gas in priority investment area

Ohio § 5727.76

Title 57Taxation

Ch. 5727Public Utilities

This text of Ohio § 5727.76 (Exemption for tangible personal property transmitting electricity or natural gas in priority investment area) 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. § 5727.76 (2026).

Text

(A)As used in this section, "qualifying property" means tangible personal property that is dedicated to transporting or transmitting electricity or natural gas and that is placed into service in a priority investment area designated under section122.161of the Revised Code during a time when that designation is in effect.

(B)Qualifying property shall be exempt from taxation for the tax year following the year in which the property is placed into service and for the ensuing four tax years. Last updated June 18, 2025 at 6:14 PM

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(A) As used in this section, "qualifying property" means tangible personal property that is dedicated to transporting or transmitting electricity or natural gas and that is placed into service in a priority investment area designated under section122.161of the Revised Code during a time when that designation is in effect.

(B) Qualifying property shall be exempt from taxation for the tax year following the year in which the property is placed into service and for the ensuing four tax years.

Last updated June 18, 2025 at 6:14 PM