Ohio Code § 5709.08

§ 5709.08.

(A)(1) Real or personal property belonging to the state or United States used exclusively

for a public purpose, and public property used exclusively for a public purpose, shall

be exempt from taxation. (2) For purposes of division (A)(1) of this section, real and personal property owned

by the state, even when the property is leased or otherwise operated by a private

party, and used as public service facilities described in section 1501.07 of the Revised Code , as concessions or other special projects described in division (F) of section 1531.06 of the Revised Code , as refuge harbors or marine recreational facilities described in section 1547.72 of the Revised Code , or areas described in section 1503.03 of the Revised Code , is hereby declared to be public property “used exclusively for a public purpose.” (B) Real and personal property, when devoted to public use and not held for pecuniary

profit, owned by an adjoining state or any political subdivision or agency of such

adjoining state, which would be exempt from taxation if owned by the state of Ohio

or a political subdivision or agency thereof, shall be exempt from taxation providing

that such adjoining state exempts from taxation real and personal property devoted

to public use and not held for pecuniary profit, owned by the state of Ohio or any

political subdivision or agency thereof, which would be exempt from taxation if owned

by the adjoining state or political subdivision or agency thereof.