Ohio Code § 6119.40

Ohio Code § 6119.40. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.

§ 6119.40.

The exercise of the powers granted by Chapter 6119. of the Revised Code, will in all

respects be for the benefit of the people and for the increase of their prosperity

and the improvement of their health and living conditions.  The operation and maintenance of public works by the board of trustees of a regional

water and sewer district constitute the performance of essential governmental functions.  Such district shall not be required to pay any taxes or assessments upon any real

or personal property acquired, owned, used, or controlled by it under Chapter 6119.

of the Revised Code, or upon the income or gross receipts therefrom, and the bonds

and notes issued under such sections and the transfer of income therefrom, including

any profit made on the sale thereof, shall at all times be free from taxation within

the state.

Source: official Ohio text · Last verified 2026-08-27

At a glance

  • Citation: Ohio Revised Code § 6119.40
  • 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 § 6119.40?

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 § 6119.40 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 § 6119.40 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Statutes are amended, repealed, and renumbered every session.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.