Ohio Code § 5709.101
Ohio Code § 5709.101. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5709.101.
Real property satisfying all of the following conditions shall be exempt from taxation: (A) If any part of the property is held out for rent to tenants, less than seventy-five
per cent of the square footage of that part is leased by one or more tenants. (B) On the tax lien date, it is owned by a municipal corporation to which the property
was conveyed by a community improvement corporation as defined in section 1724.01 of the Revised Code . (C) It was conveyed to that community improvement corporation by the United States government
or any of its agencies. (D) It is subject to an agreement under which that municipal corporation is required
to convey the property to that community improvement corporation before the property
may be developed.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5709.101
- 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 § 5709.101?
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 § 5709.101 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 § 5709.101 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Statutes are amended, repealed, and renumbered every session.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.