Ohio § 6115.42 Appraisal and assessment of lands losing tax exemption

Ohio Statutes

§ 6115.42 — Appraisal and assessment of lands losing tax exemption

Ohio § 6115.42

Title 61Water Supply-Sanitation-Ditches

Ch. 6115Sanitary Districts

This text of Ohio § 6115.42 (Appraisal and assessment of lands losing tax exemption) 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. § 6115.42 (2026).

Text

If any lands in any sanitary district are not liable for taxation or assessment at the time of the execution of the work, but afterwards, during the period when such work is being paid for, become liable to taxation or assessment by reason of some change in condition, benefit, or ownership, such lands shall thereupon be appraised and assessed as other lands in said district receiving equal benefits.

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If any lands in any sanitary district are not liable for taxation or assessment at the time of the execution of the work, but afterwards, during the period when such work is being paid for, become liable to taxation or assessment by reason of some change in condition, benefit, or ownership, such lands shall thereupon be appraised and assessed as other lands in said district receiving equal benefits.