Ohio Code § 5709.211

§ 5709.211.

(A) Before issuing an exempt facility certificate pursuant to section 5709.21 of the Revised Code , the tax commissioner shall provide a copy of a properly completed application to,

and obtain the opinion of, one of the following persons: (1) The director of environmental protection in the case of an exempt facility described

in division (B) or (F) of section 5709.20 of the Revised Code or, when applicable, division (L) of that section; (2) The director of natural resources in the case of an exempt facility described in division (L) of section 5709.20 of the Revised Code , when applicable; (3) The director of development in the case of an application for an exempt facility

described in division (D) , (I) , or (K) of section 5709.20 of the Revised Code . The opinion shall provide the commissioner with a recommendation of whether the property

is primarily designed, constructed, installed, and used as an exempt facility.  The applicant shall provide additional information upon request by the tax commissioner,

the director of environmental protection, the director of natural resources, or the

director of development, and allow them to inspect the property listed in the application

for the purposes of sections 5709.20 to 5709.27 of the Revised Code .  The tax commissioner shall provide to the applicant a copy of the opinion issued

by the director of environmental protection, director of natural resources, or director

of the department of development, as applicable. (B) The opinions of the director of the environmental protection agency, the director

of natural resources, and the director of development under division (A) of this section

or division (C)(4) of section 5709.22 of the Revised Code are not final actions or orders subject to appeal.