Ohio Code § 5709.431
Ohio Code § 5709.431. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5709.431.
The amendment by H.B. 110 of the 134th General Assembly of section 5709.40 of the Revised Code applies to any projects commenced or completed, or ordinances adopted, on, before,
or after September 30, 2021, provided that, with respect to projects commenced or
completed, or ordinances adopted, before September 30, 2021, the legislative authority
of the municipal corporation adopts an ordinance after September 30, 2021, to confirm
the applicability of the amendment to the project or ordinance. The amendment by that act of section 5709.41 of the Revised Code applies to ordinances adopted after September 30, 2021, and also to ordinances adopted
on or before that date if, and to the extent that, the ordinance either specifies
the tax year in which the exemption commences, provides that the exemption commences
in the tax year in which the value of an improvement exceeds a specified amount or
in which the construction of one or more improvements is completed, or allows for
the exemption to commence in different tax years on a parcel-by-parcel basis.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5709.431
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
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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 § 5709.431?
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 § 5709.431 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 § 5709.431 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Statutes are amended, repealed, and renumbered every session.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.
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No. This is a reference transcription for research. Applying Ohio law to your facts requires a licensed Ohio attorney who can review the specifics.