Ohio Code § 717.051
Ohio Code § 717.051. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 717.051.
Any multi-level off-street parking structure that is not tax exempt under section 717.05 of the Revised Code and is acquired in fee or by lease or constructed by a municipal corporation, a county,
a new community authority, or a port authority, and the land on which the parking
structure is situated, is hereby declared to be a public purpose and may, at the option
of the municipal corporation, the county, the new community authority, or the port
authority, be made the subject of an application for exemption and shall be exempt
from taxation for such period as the parking structure is owned or leased by such
municipal corporation, county, new community authority, or port authority. Any such exemption shall be claimed and allowed in the same or similar manner as
in the case of other real property exemptions. In the event that an exemption status changes during a tax year, the procedure for
the apportionment of the taxes for said year shall be the same as in the case of other
changes in the exemption status during the tax year.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 717.051
- 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 § 717.051?
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 § 717.051 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 § 717.051 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Statutes are amended, repealed, and renumbered every session.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.