Ohio Code § 5502.50
Ohio Code § 5502.50. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5502.50.
Where for reasons of national defense, a structure is constructed by an industry that
is included on the list of critical industries as furnished by the federal emergency
management agency, and the structure is located underground or in such similar fashion
so as to provide superior protection against attack, that portion of the cost of the
structure that is attributable to the added protection shall not be considered in
determining the value of the structure for purposes of property taxation.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5502.50
- 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 § 5502.50?
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 § 5502.50 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 § 5502.50 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Statutes are amended, repealed, and renumbered every session.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.