Ohio Code § 727.031
Ohio Code § 727.031. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 727.031.
(A) As used in this section: (1) “Nonprofit arts institution” has the same meaning as in division (G) of section 5709.121 of the Revised Code . (2) “ Qualifying real property ” means any real property that is located in a county having a population greater
than five hundred thousand but less than five hundred forty thousand and that is either
(i) owned and operated by a nonprofit arts institution or (ii) owned and operated
by a limited liability company whose sole member is a nonprofit arts institution. (B) For tax years 2020 to 2024, qualifying real property is exempt from special assessments
levied under Chapter 727. or 729. of the Revised Code, provided no delinquent special
assessments and related interest and penalties are levied or assessed against any
property owned by the owner and operator of the qualifying real property for that
tax year.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 727.031
- 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:
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Common questions
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What subject does Ohio Revised Code § 727.031 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.
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