Ohio Code § 5709.084

§ 5709.084.

Real and personal property comprising a convention center that is constructed or,

in the case of personal property, acquired, after January 1, 2010, are exempt from

taxation if the convention center is located in a county having a population, when

construction of the convention center commences, of more than one million two hundred

thousand according to the most recent federal decennial census, and if the convention

center, or the land upon which the convention center is situated, is owned or leased

by the county.  For the purposes of this section, construction of the convention center commences

upon the earlier of issuance of debt to finance all or a portion of the convention

center, demolition of existing structures on the site, or grading of the site in preparation

for construction. Real and personal property comprising a convention center owned by the largest city

in a county having a population greater than seven hundred thousand but less than

nine hundred thousand according to the most recent federal decennial census is exempt

from taxation, regardless of whether the property is leased to or otherwise operated

or managed by a person other than the city. Real and personal property comprising a convention center or arena owned by a convention

facilities authority in a county having a population greater than seven hundred fifty

thousand according to the most recent federal decennial census is exempt from taxation,

regardless of whether the property is leased to or otherwise operated or managed by

a person other than the convention facilities authority, notwithstanding section 351.12 of the Revised Code . Real and personal property comprising a convention center or arena owned by the largest

city in a county having a population greater than two hundred thirty-five thousand

but less than three hundred thousand according to the most recent federal decennial

census at the time of the construction or acquisition of the convention center or

arena is exempt from taxation, regardless of whether the property is leased to or

otherwise operated or managed by a person other than the city. Real and personal property comprising a convention center or arena owned by the city

in which the convention center or arena is located, and located in a county having

a population greater than five hundred thousand but less than six hundred thousand

according to the most recent federal decennial census at the time of the construction

of the convention center or arena, is exempt from taxation, regardless of whether

the property is leased to or otherwise operated or managed by a person other than

the city. As used in this section, “convention center” and “arena” have the same meanings as

in section 307.695 of the Revised Code .