Ohio Code § 5727.031
Ohio Code § 5727.031. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5727.031.
(A) A person that is engaged in some other primary business to which the supplying of
electricity to others is incidental shall file a report under section 5727.08 of the Revised Code as an electric company but shall only report therein as taxable property the amounts
required in divisions (B) and (C) of this section. All time limits and other procedural requirements of this chapter for the reporting
and assessment of property of electric companies apply to persons required to file
a report under this section. For the purposes of this section, “the supplying of electricity to others ” shall not include donating all of the electricity a person generates to a political
subdivision of the state. (B) A person subject to this section shall report the true value of the boilers, machinery,
equipment, and any personal property used to supply electricity to others, which shall
be the sum of the following: (1) The true value of the property that is production equipment as it would be determined
for an electric company under section 5727.11 of the Revised Code multiplied by the per cent of the electricity generated in the preceding calendar
year that was not used by the person who generated it; plus (2) The true value of the property that is not production equipment as it would be determined
for an electric company under section 5727.11 of the Revised Code multiplied by the per cent of the electricity generated in the preceding calendar
year that was not used by the person who generated it. (C) The property reported under division (B) of this section shall be listed and assessed
at an amount equal to the sum of the products determined under divisions (C)(1) and
(2) of this section. (1) Multiply the portion of the true value determined under division (B)(1) of this section
by the assessment rate in section 5727.111 of the Revised Code that is applicable to the production equipment of an electric company; (2) Multiply the portion of the true value determined under division (B)(2) of this section
by the assessment rate in section 5727.111 of the Revised Code that is applicable to the property of an electric company that is not production
equipment.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5727.031
- 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
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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 § 5727.031 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 § 5727.031 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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