Ohio Code § 5709.27
Ohio Code § 5709.27. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5709.27.
In the event of the sale, lease, or other transfer of an exempt facility, not involving
a different location or use, the holder of the exempt facility certificate shall transfer
the certificate by written instrument to the person who, except for the transfer of
the certificate, would be obligated to pay taxes on the facility. The transferee shall become the holder of the certificate and shall have all the
rights to exemption from taxes granted to the former holder or holders, effective
as of the date of transfer of the facility or the date of transfer of the certificate,
whichever is earlier. The transferee shall promptly give written notice of the effective date of the transfer,
together with a copy of the instrument of transfer, to the tax commissioner and the
county auditor of the county in which the facility is located. Upon request, the commissioner may provide the transferee with any information the
commissioner possesses related to the issuance of the exempt facility certificate.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5709.27
- 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 § 5709.27?
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 § 5709.27 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 § 5709.27 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Statutes are amended, repealed, and renumbered every session.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.