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Home » US Law » 2022 Ohio Revised Code » Title 57 | Taxation » Chapter 5709 | Taxable Property - Exemptions » Section 5709.11 | Exemption of Municipal Utility Works.

Effective: October 1, 1953

Latest Legislation: House Bill 1 – 100th General Assembly

Works, machinery, pipe lines, and fixtures belonging to a municipal corporation and used exclusively for conveying water to it, or for heating or lighting it, shall be exempt from taxation.