Ohio Code § 717.052
Ohio Code § 717.052. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 717.052.
In every instance of exemption provided by section 717.051 of the Revised Code , the impacted city or the county shall make payment to the county treasurer, on or
before the final date for payment of real estate taxes in the county for each half
year, of a semiannual service charge in lieu of taxes on the multi-level off-street
parking structure for which such exemption has been provided, which, together with
the taxes on the land, in any year after the effective date of this section, or the
date acquisition or construction of such structure is completed, whichever shall have
occurred first, shall be equal to one-half of the total taxes assessed on all real
property constituting the site of such structure in the calendar year immediately
preceding the initial acquisition of such real property or any part thereof by such
city or county. This section shall not be construed as in any way exempting or reducing the current
year taxes required to be paid on the land which constitutes the site of such structure. Such payments shall be distributed by the county auditor to the taxing subdivision
levying taxes in the subdivisions in which the property is located, in the same proportions
in which the current general property tax is distributed. At the end of the exemption period provided for in section 717.051 of the Revised Code , the taxing exemption upon such structure ceases and such facility and the land shall
be assessed and taxed, according to general law, like other property within the city.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 717.052
- 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 § 717.052?
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 § 717.052 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 § 717.052 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.