Ohio Code § 5709.26
Ohio Code § 5709.26. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5709.26.
When an exempt facility certificate is revoked or modified for the reason stated in division (C)(1) of section 5709.22 of the Revised Code , all taxes that would have been payable had no certificate been issued shall be assessed
with penalties and interest prescribed by law applicable thereto dating to when the
exemption was first allowed. Notwithstanding any other time limitations imposed by law, if the certificate is
revoked or modified under division (C)(2), (3), or (4) of section 5709.22 of the Revised
Code, all taxes that would have been payable had no certificate existed as of the
first day of January of the calendar year in which the certificate was revoked or
modified are subject to assessment.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5709.26
- 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 § 5709.26?
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 § 5709.26 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 § 5709.26 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Statutes are amended, repealed, and renumbered every session.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.