Ohio Code § 4967.18
Ohio Code § 4967.18. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 4967.18.
That part of the railroad of a consolidated or surviving railroad company located
in this state, and all its real and personal property in this state, shall be listed
for taxation and taxed in the same manner as the railroad and property of other railroad
companies in this state. To ascertain the proportion of the rolling machinery subject to taxation here, the
officer listing it shall ascertain the value of all the rolling machinery of the company,
and return a sum bearing such proportion to the value of the whole, as the length
of such railroad in this state bears to the length of the whole railroad.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 4967.18
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
Verify the text
Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Ohio attorney.
Common questions
What is the source of Ohio Revised Code § 4967.18?
The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.
What subject does Ohio Revised Code § 4967.18 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Ohio Revised Code § 4967.18 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.
Can this page be used as legal advice?
No. This is a reference transcription for research. Applying Ohio law to your facts requires a licensed Ohio attorney who can review the specifics.